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Showing 698 results: BIR issuances on Assessment and audit

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 26-2005Suspends until further notice the issuance of assessments for deficiency Value-Added Tax against cinema/theater operators/ownersOct 21, 2005View
RMC No. 50-2005Notifies the loss of original copy of an unissued BIR Form No. 0421-Tax Verification Notice with Serial No. TVN200200127402Sep 20, 2005View
RMC No. 48-2005Circularizes the full text of CMIO Office Order No. 06-018-2 to protect the rights of BIR personnel and all others concerned and assist in the preservation of integrity of the Revenue Integrity Protection Service (RIPS)Sep 19, 2005View
RMO No. 23-2005Prescribes the policies and procedures in the audit/investigation of withholding tax liabilities for taxable years 2003 and 2004, including withholding tax on fringe benefitsSep 12, 2005View
RMC No. 34-2005Notifies the loss of three (3) original copies of unissued BIR Form No. 17.58 – Authority to Cancel AssessmentAug 8, 2005View
RMO No. 19-2005Amends pertinent provisions of RMO No. 25-2003 relative to the qualification standards for the position of Revenue Officers (Assessment), as well as Division Chiefs and Assistant Division Chiefs of the Assessment Service and other unique positions in the BIRAug 4, 2005View
RMC No. 31-2005Notifies the loss of one (1) set of unused BIR Form No. 1965 – Letter of AuthorityJul 4, 2005View
RMO No. 15-2005Prescribes the policies, guidelines and procedures to implement Revenue Regulations No. 4-2005 re: implementing Bangko Sentral ng Pilipinas Circular No. 472 (Sec. 1) requiring all bank borrowers and co-makers to submit latest Income Tax Return and Financial Statement received by BIRJun 8, 2005View
RR No. 10-2005Amends certain provisions of Revenue Regulations No. 6-2005 (No Audit Program) resulting from the amendment of EO No. 399May 30, 2005View
RMO No. 11-2005Amends pertinent provisions of RMO No. 40-2004 relative to the modified procedures in handling taxpayer’s request for transfer of registration and inclusion of additional policiesMay 18, 2005View
RMO No. 10-2005Prescribes the policies and procedures in the accreditation of Cash Register Machine (CRM), Point of Sale (POS), other sales machines including sales receipting system software as well as registration for the use thereof pursuant to RR Nos. 11-2004 and 5-2005May 3, 2005View
RMC No. 09-2005Clarifies the term "Financial Statement" as defined in Revenue Regulations No. 4-2005Mar 21, 2005View
RR No. 6-2005Provides the implementing rules for EO No. 399 directing the BIR to establish the "No Audit Program" (NAP) to enhance tax compliance and increase tax collectionsMar 7, 2005View
RMC No. 06-2005Circularizes the salient features of Supreme Court decision on waiver of the statute of limitations under the Tax CodeFeb 14, 2005View
RR No. 11-2004Prescribes the rules and regulations on the accreditation, registration and use of Cash Register Machines, Point-of-Sale Machines and/or Business Machines Generating Receipts/InvoicesDec 21, 2004View
RMC No. 74-2004Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2004Dec 15, 2004View
RMO No. 46-2004Provides additional supplement and guidelines in handling Letter Notices with discrepancies arising from Data Matching Process that remain unserved, have been served but are without response or are under protest by taxpayersNov 3, 2004View
RMO No. 40-2004Modifies the standard procedures in the handling of taxpayers' requests for transfer of registrationSep 6, 2004View
RMC No. 51-2004Specifies BIR offices authorized to issue Tax Debit Memo (TDM)Aug 13, 2004View
RMO No. 34-2004Prescribes the guidelines and procedures in the processing, matching, dissemination, utilization and monitoring of importation data from the Bureau of Customs for audit and enforcement purposesJul 20, 2004View
RR No. 08-2004Supersedes RR No. 7-2001 and RR No. 30-2002 relative to the compromise settlement of internal revenue tax liabilitiesMay 21, 2004View
RMC No. 28-2004Reiterates the provision of RMO No. 39-87 which specifies that deficiency tax assessments of P 100 or less shall no longer be assessed nor collected.May 3, 2004View
RMO No. 19-2004Amends certain provisions of RMO No. 39-94 relative to the authorized signatories in the tax refund payroll and tax refund payroll summaryApr 6, 2004View
RMO No. 14-2004Expands the coverage of the Centennial Taxpayers Recognition Program (CTRP)Mar 26, 2004View
RMC No. 19-2004Notifies the loss of 1 set of unused BIR Form No. 0421 – Tax Verification Notice with Serial No. TVN200100100129.Mar 22, 2004View