BIR Library
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Showing 698 results: BIR issuances on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 26-2005 | Suspends until further notice the issuance of assessments for deficiency Value-Added Tax against cinema/theater operators/owners | Oct 21, 2005 | View |
| RMC No. 50-2005 | Notifies the loss of original copy of an unissued BIR Form No. 0421-Tax Verification Notice with Serial No. TVN200200127402 | Sep 20, 2005 | View |
| RMC No. 48-2005 | Circularizes 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, 2005 | View |
| RMO No. 23-2005 | Prescribes the policies and procedures in the audit/investigation of withholding tax liabilities for taxable years 2003 and 2004, including withholding tax on fringe benefits | Sep 12, 2005 | View |
| RMC No. 34-2005 | Notifies the loss of three (3) original copies of unissued BIR Form No. 17.58 – Authority to Cancel Assessment | Aug 8, 2005 | View |
| RMO No. 19-2005 | Amends 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 BIR | Aug 4, 2005 | View |
| RMC No. 31-2005 | Notifies the loss of one (1) set of unused BIR Form No. 1965 – Letter of Authority | Jul 4, 2005 | View |
| RMO No. 15-2005 | Prescribes 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 BIR | Jun 8, 2005 | View |
| RR No. 10-2005 | Amends certain provisions of Revenue Regulations No. 6-2005 (No Audit Program) resulting from the amendment of EO No. 399 | May 30, 2005 | View |
| RMO No. 11-2005 | Amends 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 policies | May 18, 2005 | View |
| RMO No. 10-2005 | Prescribes 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 5-2005 | May 3, 2005 | View |
| RMC No. 09-2005 | Clarifies the term "Financial Statement" as defined in Revenue Regulations No. 4-2005 | Mar 21, 2005 | View |
| RR No. 6-2005 | Provides the implementing rules for EO No. 399 directing the BIR to establish the "No Audit Program" (NAP) to enhance tax compliance and increase tax collections | Mar 7, 2005 | View |
| RMC No. 06-2005 | Circularizes the salient features of Supreme Court decision on waiver of the statute of limitations under the Tax Code | Feb 14, 2005 | View |
| RR No. 11-2004 | Prescribes the rules and regulations on the accreditation, registration and use of Cash Register Machines, Point-of-Sale Machines and/or Business Machines Generating Receipts/Invoices | Dec 21, 2004 | View |
| RMC No. 74-2004 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2004 | Dec 15, 2004 | View |
| RMO No. 46-2004 | Provides 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 taxpayers | Nov 3, 2004 | View |
| RMO No. 40-2004 | Modifies the standard procedures in the handling of taxpayers' requests for transfer of registration | Sep 6, 2004 | View |
| RMC No. 51-2004 | Specifies BIR offices authorized to issue Tax Debit Memo (TDM) | Aug 13, 2004 | View |
| RMO No. 34-2004 | Prescribes the guidelines and procedures in the processing, matching, dissemination, utilization and monitoring of importation data from the Bureau of Customs for audit and enforcement purposes | Jul 20, 2004 | View |
| RR No. 08-2004 | Supersedes RR No. 7-2001 and RR No. 30-2002 relative to the compromise settlement of internal revenue tax liabilities | May 21, 2004 | View |
| RMC No. 28-2004 | Reiterates 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, 2004 | View |
| RMO No. 19-2004 | Amends certain provisions of RMO No. 39-94 relative to the authorized signatories in the tax refund payroll and tax refund payroll summary | Apr 6, 2004 | View |
| RMO No. 14-2004 | Expands the coverage of the Centennial Taxpayers Recognition Program (CTRP) | Mar 26, 2004 | View |
| RMC No. 19-2004 | Notifies the loss of 1 set of unused BIR Form No. 0421 – Tax Verification Notice with Serial No. TVN200100100129. | Mar 22, 2004 | View |
