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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. 07-2004Specifies the details of the Centennial Taxpayers Recognition Program (CTRP)Mar 1, 2004View
RMC No. 05-2004Publishes the full text of Government Accounting and FMIS Circular Letter No. 2003-006 issued by the Commission on Audit.Feb 5, 2004View
RMC No. 04-2004Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200000109537.Jan 23, 2004View
RMO No. 01-2004Prescribes the policies, guidelines and procedures in the cancellation/transfer of registration data or effecting an end date on the tax and/or form types of taxpayers under the jurisdiction of the Large Taxpayers ServiceJan 22, 2004View
RMC No. 80-2003Clarifies the areas of jurisdiction of each functional group in the reassignment and relief orders of regional personnelDec 29, 2003View
RMC No. 78-2003Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2003Dec 3, 2003View
RMO No. 42-2003Prescribes additional guidelines on the assessment of national internal revenue taxes covered by Letter Notices issued under the RELIEF systemNov 21, 2003View
RMC No. 59-2003Notifies the loss of one (1) original copy of unused BIR Form No. 1758 – Authority to Cancel Assessment with Serial No. ACA97000014203.Oct 3, 2003View
RMO No. 30-2003Prescribes the guidelines and procedures in the extraction, analysis, disclosure/dissemination, utilization, and monitoring of RELIEF data for audit and enforcement purposesOct 1, 2003View
RMO No. 25-2003Prescribes the policies and guidelines on the selection of candidates for promotionAug 27, 2003View
RMC No. 49-2003Prescribes amendments to RMC No. 42-2003 relative to the processing of claims for VAT credit/refund.Aug 27, 2003View
RMC No. 46-2003Circularizes the full text of the Department of Finance's Order No. 20-03 which provides measures to safeguard the integrity of the Tax Credit System being administered by the One-Stop Shop Inter-Agency Tax Credit and Duty Drawback CenterAug 12, 2003View
RMC No. 43-2003Amends RMC No. 13-2003 regarding the issuance of Letters of Authority/Audit Notices/Tax Verification Notices covering the audit/verification of taxpayers' tax returns/liabilities.Jul 23, 2003View
RMC No. 40-2003Clarifies the effect of issuance and receipt of Letter Notice to the taxpayer's right to amend its tax returnsJul 7, 2003View
RMC No. 39-2003Clarifies the termination and handling of audit/investigation and reinvestigation/reconsideration of tax liabilities/returns of taxpayers under the jurisdiction of the Large Taxpayers Service, Enforcement Service and Legal Service, and those handled by the various task forcesJun 30, 2003View
RMC No. 37-2003Notifies the loss of one (1) set of unused BIR Form No. 0421 – Tax Verification Notice with Serial Number TVN200200233771Jun 24, 2003View
RMC No. 25-2003Notifies the loss of four (4) sets of unused BIR Form No. 0421 – Tax Verification NoticeMay 7, 2003View
RMO No. 14-2003Prescribes the policies and procedures in the implementation of Taxpayer Account Management Program for non-computerized Revenue District OfficesApr 30, 2003View
RMC No. 24-2003Notifies the missing of one (1) original copy of unused BIR Form No. 0421 – Tax Verification Notice with Serial Number TVN200200204486Apr 30, 2003View
RMC No. 13-2003Clarifies the termination of audit and investigation of tax returns in the light of the pronouncement of President ArroyoMar 19, 2003View
RMO No. 04-2003Prescribes the guidelines and procedures on the processing of Quarterly Summary List of Sales and Purchases and the imposition of penalties thereofMar 11, 2003View
RMO No. 03-2003Prescribes the guidelines and procedures in the conduct of inventory taking/stocktaking and verification of inventories covering taxable year 2002 by the Large Taxpayers Audit and Investigation Division (LTAID) I, LTAID II, Large Taxpayers District Office (LTDO)-Makati, LTDO-Cebu and Revenue District OfficesFeb 26, 2003View
RMO No. 02-2003Prescribes the revised guidelines in the approval and issuance of Certificates of Qualification for Voluntary Assesment Program (VAP) availments of taxpayers where no returns have been previously filedFeb 11, 2003View
RR No. 06-2003Amends Section 4 of RR No. 17-2002 relative to the authority of the Commissioner of Internal revenue to delegate the review and evaluation of the VAAP availmentsFeb 10, 2003View
RR No. 30-2002Implements certain provisions of the Tax Code relative to the compromise settlement of internal revenue tax liabilitiess superseding RR Nos. 6-2000 and 7-2001Dec 26, 2002View