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Showing 698 results: BIR issuances on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 10-99 | Prescribes the guidelines and procedures in the implementation of Revenue Regulations No. 2-99 relative to the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the ERAP Program | Feb 18, 1999 | View |
| RR No. 02-99 | Establishes the policies and procedures for the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the Economic Recovery Assistance Payment (ERAP) Program | Feb 9, 1999 | View |
| RMO No. 09-99 | Creates the Regional Audit Team (RIAT) which will conduct audit and spot-check of cash and non-cash accountabilities of Revenue Collection/Accountable Officers and other property accountabilities of revenue personnel in the region | Feb 9, 1999 | View |
| RMO No. 07-99 | Expands the coverage of audit by the Special Team on Banks, Insurance and Financial Intermediaries to include the audit of all pre-need companies for taxable year 1997 and unverified prior years | Jan 27, 1999 | View |
| RMO No. 97-98 | Extends up to June 30,1999 RSO NOS. 673-98 and 697-98 relative to the conduct of joint and coordinated examination of interrelated taxpayers, and audit of banks, insurance companies and other financial intermediaries for taxable year 1997 and uninvestigated prior years | Dec 21, 1998 | View |
| RMO No. 91-98 | Suspends all field operations of the BIR relative to examination and clarification of taxpayer’s record and other transactions effective December 16,1998 until January 11,1999 | Dec 11, 1998 | View |
| RMO No. 87-98 | Prescribes the policies and procedures for the preparation and submission of the 1999 Work Plan of Activities | Dec 7, 1998 | View |
| RMO No. 85-98 | Amends RMO NO. 21-94 by defining the new composition of the Committee on Disposal of Specialized Accountable Forms in the National Office | Nov 13, 1998 | View |
| RMO No. 76-98 | Designates officials authorized to sign Warrants of Distraint and Levy/Garnishment and the lifting of the Notice of the Tax Liens and cancellation of the Writ of Garnishment and Authority to Cancel Assessment | Oct 8, 1998 | View |
| RMO No. 75-98 | Lifts the ban on the investigation of the top twenty (20) taxpayers in the Revenue District Offices | Oct 6, 1998 | View |
| RMO No. 74-98 | Amends pertinent portions of RMO Nos. 69-98 and 54-97 relative to the issuance of Authority to Print Sales Invoices and Receipts during systems non-availability and the issuance of Audit Notice/Letter of Authority | Oct 5, 1998 | View |
| RMO No. 72-98 | Revises the format and procedures relative to the preparation of the Monthly Report on the Registration and Remittance of Withholding Taxes (BIR Form W-7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form W-8) | Sep 29, 1998 | View |
| RMO No. 71-98 | Clarifies the delineation of functions between the Enforcement Service and the Assessment Service | Sep 28, 1998 | View |
| RMO No. 69-98 | Prescribes the Implementation of interim measures in all ITS pilot RDOs relative to the issuance of Authority to Print Sales Invoices and Receipts and issuance of Audit Notices | Sep 8, 1998 | View |
| RMO No. 64-98 | Prescribes the guidelines and instructions relative to the submission of inventories of pending cases/dockets and other reports in relation to the suspension of audit/investigation pursuant to RMO No. 59-98 | Jul 14, 1998 | View |
| RMO No. 61-98 | Prescribes the guidelines and procedures for the conduct of joint and coordinated examination of interrelated taxpayers covering all internal revenue taxes for taxable year 1997 and uninvestigated prior years | Jul 8, 1998 | View |
| RMO No. 59-98 | Suspends the tax audit of taxpayers until further notice from the Commissioner | Jul 6, 1998 | View |
| RMO No. 53-98 | Prescribes the documents required for submission by a taxpayer upon audit of his tax liabilities | Jun 25, 1998 | View |
| RMO No. 45-98 | Prescribes the policies, guidelines and procedures on the availment of compromise and/or abatement of tax liabilities for assessment notices issued on or before April 30,1998 | Jun 3, 1998 | View |
| RMO No. 38-98 | Amends RMO No.11-98 by extending the period for the investigation of Value-Added Tax returns from 30 to 60 days | May 4, 1998 | View |
| RMO No. 27-98 | Prescribes the audit policies and procedures of the 1998 Enforcement Audit Program | Mar 25, 1998 | View |
| RMO No. 12-98 | Prescribes the policies and procedures to implement the 1998 Audit Program | Feb 17, 1998 | View |
| RMO No. 11-98 | Prescribes the audit policies and procedures in the audit of 1996 and 1997 Value-Added Tax returns | Feb 17, 1998 | View |