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Showing 698 results: BIR issuances on Assessment and audit

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 27-2002Amends RR No. 1-2000 further implementing R.A. No. 8748, entitled "An Act Amending R.A. No. 7916, otherwise known as the Special Economic Zone Act of 1995"Dec 19, 2002View
RR No. 24-2002Prescribes the information to be periodically required or obtained by the Commissioner of Internal Revenue relative to the registration/recording of transfers of real properties with the Register of Deed/Assessors, as well as provides for the manner of issuance of Certificate Authorizing RegistrationDec 16, 2002View
RMC No. 54-2002Amends RMC No. 25-2002 relative to the loss of one (1) set of unused BIR Form No. 0421 (Tax Verification Notice) with Serial Number TVN200200024600 instead of TVN200100024600.Dec 11, 2002View
RMO No. 34-2002Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP)Dec 9, 2002View
RR No. 23-2002Extends further the deadline for the availment of the Voluntary Assessment and Abatement Program (VAAP) until December 16, 2002 as well as amends certain provisions relative to its coverage and ratesDec 2, 2002View
RR No. 21-2002Prescribes the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returnsNov 26, 2002View
RMO No. 32-2002Prescribes additional guidelines and procedures in the implementation of the expanded Voluntary Assessment and Abatement ProgramNov 26, 2002View
RMO No. 31-2002Prescribes the policies, guidelines and procedures in the institution of closure proceedings and the filing of criminal action against taxpayers who have not responded to the Letter Notices sent by BIR under the RELIEF SystemNov 22, 2002View
RR No. 18-2002Amends certain provisions of RR Nos. 12-2002 and 17-2002 relative to the implementation of the Voluntary Assessment and Abatement Program (VAAP)Nov 15, 2002View
RR No. 17-2002Expands the coverage of the Voluntary Assessment and Abatement Program (VAAP) to include other taxes and taxable periods not covered under RR No. 12-2002Oct 16, 2002View
RMO No. 24-2002Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP)Oct 1, 2002View
RMO No. 23-2002Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIROct 1, 2002View
RR No. 12-2002Provides the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Abatement Program (VAAP) for taxpayers with underdeclared sales/receipts/income for the calendar and fiscal years 2000, and 2001, and the first and second quarter ending June 30, 2002, pursuant to the RELIEF Program of the Bureau of Internal Revenue, and the consequences for non-availment thereofSep 12, 2002View
RMC No. 32-2002Specifies the immediate audit/verification and processing of 2001 and 2002 tax returns listed in the CircularAug 29, 2002View
RMC No. 31-2002Notifies the loss of one (1) set of unused BIR Form No. 0421-Tax Verification Notice with Serial Number TVN200100025240Aug 23, 2002View
RMC No. 27-2002Clarifies the policies on the authorized signatory for Tax Verification Notices (TVNs) covering the audit/verification of tax returns for regional casesAug 7, 2002View
RMC No. 25-2002Notifies the loss of one (1) set of unused BIR Form No. 0421-Tax Verification Notice with Serial Number TVN200100024600Jul 30, 2002View
RMO No. 20-2002Amends pertinent provisions of RMO No. 57-2000 relative to the confrontational requirements, execution and enforcement of closure orders, as well as the duration and the lifting thereofJul 29, 2002View
RMO No. 16-2002Prescribes the policies and procedures in the investigation of internal revenue tax liabilities of Local Government Units for Year 2001 and the 1st and 2nd Quarters of Calendar Year 2002Jun 27, 2002View
RR No. 06-2002Withdraws the privileges, incentives and benefits of taxpayers, including that of the last priority in audit, under Revenue Regulations No. 3-90Jun 5, 2002View
RMO No. 13-2002Prescribes the policies, guidelines and procedures in the audit/investigation of Year 2000 tax returns of taxpayers under the jurisdiction of the Regional OfficeMay 16, 2002View
RMO No. 12-2002Lifts the suspension on the issuance of Letter/s of Authority in the Special Investigation Divisions of the Regional OfficeMay 15, 2002View
RMO No. 04-2002Prescribes the policies, guidelines and procedures in the implementation of Taxpayer Account Management Program (TAMP), amending further certain provisions of RMO 22-2000, as amended, affecting the Returns Compliance System (RCS) and the Total Registration Database Clean-up under the ITS Sustainability for Operations ProjectApr 4, 2002View
RMC No. 08-2002Notifies the loss of three (3) sets of used BIR Form No. 0421 – Tax Verification Notice with Serial Nos. TVN200000156132 to TVN200000156134Feb 26, 2002View
RMO No. 35-2001Suspends the conduct of tax audit, examination, investigation and/or verification of taxpayers' books of accounts and records effective December 18, 2001 up to January 15, 2002Dec 21, 2001View