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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. 21-2001Extends further the deadline for availment of the Voluntary Assessment Program until December 28, 2001Dec 19, 2001View
RR No. 16-2001Extends further the deadline for availment of the Voluntary Assessment Program until December 15, 2001, and prescribes a more flexible manner of payment of the amount due thereonOct 30, 2001View
RMO No. 26-2001Amends the procedures in the review and reporting of tax fraud cases recommended for criminal prosecutionOct 24, 2001View
RR No. 13-2001Implements the provisions of the Tax Code regarding the authority of the Commissioner of Internal Revenue to abate or cancel internal revenue tax liabilities of certain taxpayersOct 10, 2001View
RMO No. 22-2001Prescribes the guidelines and procedures in the exercise of the power of the Commissioner of Internal Revenue to compromise taxesOct 5, 2001View
RMO No. 21-2001Prescribes the guidelines and procedures in the availment of the Voluntary Assessment ProgramSep 13, 2001View
RR No. 10-2001Amends RR No. 8-2001 relative to the period of availment of the Voluntary Assessment Program (VAP), additional benefits to taxpayers who availed of the VAP and clarification of some of the conditions for the availment thereofSep 10, 2001View
RMO No. 20-2001Creates new Alphanumeric Tax Code on taxes collected through the Voluntary Assessment ProgramSep 5, 2001View
RR No. 08-2001Establishes the policies and procedures governing the availment of the Voluntary Assessment Program granting taxpayers the privilege of last priority in the audit and investigation of all internal revenue taxes for the taxable year ending December 31, 2000 and all prior years under certain conditionsAug 1, 2001View
RR No. 07-2001Further implements certain provisions of the Tax Code of 1997 relative to the compromise settlement of internal revenue tax liabilitiesAug 1, 2001View
RMO No. 13-2001Prescribes the revised guidelines and procedures for the issuance of Tax Verification Notices (TVNs), Tax Clearance Certificates (TCLs) and Certificates Authorizing Registration (CARs) in Revenue District Offices (RDOs)May 31, 2001View
RMO No. 10-2001Suspends temporarily the conduct of tax audit, examination, investigation and/or verification of taxpayer's book of accounts, records and other transactions.Apr 27, 2001View
RMO No. 54-2000Prescribes the guidelines and procedures for the conduct of surveillance on the business operations of any person, in order to establish a prima facie basis for the assessment of internal revenue tax liabilitiesDec 6, 2000View
RMO No. 49-2000Prescribes the Year 2000 Audit Program for Enforcement ServiceNov 9, 2000View
RMO No. 46-2000Prescribes the audit policies and procedures in the investigation of internal revenue tax liabilities of enterprises registered with the Philippine Export Zone AuthorityOct 23, 2000View
RMO No. 42-2000Prescribes the policies and procedures in the intensification of collection/settlement of delinquent accounts and disputed assessments through compromise settlementSep 26, 2000View
RR No. 06-2000Prescribes the regulations to implement the compromise settlement of internal revenue tax liabilities of taxpayers with outstanding receivable accounts and disputed assessments with the BureauSep 25, 2000View
RMO No. 36-2000Prescribes an Office Audit Program in the Assessment Division of Regional OfficesAug 30, 2000View
RMO No. 33-2000Establishes the policies and procedures in the processing and issuance of ITS-Generated Assessment Notice arising from return information discrepancy, late filing of tax return or non-payment/underpayment of taxAug 22, 2000View
RMO No. 30-2000Prescribes the Year 2000 Audit Program for Excise TaxpayersAug 17, 2000View
RMO No. 26-2000Prescribes the policies and procedures in the conduct of written qualifying examinations for Revenue Officers (Assessment and Enforcement) who may be assigned in the Makati Large Taxpayers District OfficeAug 4, 2000View
RMO No. 24-2000Prescribes the Year 2000 Audit Program for Revenue District OfficesAug 4, 2000View
RMO No. 19-2000Prescribes the short-term Audit Program for Revenue District OfficesJun 19, 2000View
RMO No. 18-2000Prescribes the policies and procedures in the conduct of audit of large taxpayers for CY 2000Jun 19, 2000View
RMO No. 17-2000Prescribes the policies and procedures in the conduct of written qualifying examinations for Revenue Officers and Group Supervisors (Assessment and Enforcement), and for selected revenue officials (ARDOs, RDOs, Chiefs/Asst. Chiefs of SIDs, RO/NO Assessment and Enforcement Divisions)Jun 14, 2000View