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Showing 698 results: BIR issuances on Assessment and audit

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 71-2023Provides streamlined guidelines and mandatory requirements for claims of Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal GroupJun 23, 2023View
RMO No. 21-2023Prescribes the policies, guidelines and procedures in the disposal of valueless records in the BIRJun 1, 2023View
RMO No. 20-2023Amends further RMO No. 21-84, as amended, delegating the authority to approve requests for disposal of Specialized Accountable Forms in the Regional OfficesMay 30, 2023View
RMO No. 18-2023Amends the policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) as provided in RMO No. 33-2018May 19, 2023View
RMO No. 16-2023Prescribes supplemental guidelines and procedures on the implementation of RMO No. 40-2022May 17, 2023View
RR No. 3-2023Amends certain provisions of RR No. 16-2005, as amended by RR No. 21-2021, to implement Sections 294 (E) and 295 (D), Title Xlll of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act IRR, as amended.Apr 26, 2023View
RMC No. 46-2023Publishes the full text of Fiscal Incentives Review Board Advisory No. 006-2023 regarding clarifications on the supplemental guidelines on the registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) SectorApr 19, 2023View
RMC No. 43-2023Further clarifies certain policies on the filing of appeal against Final Decision on Disputed Assessments (FDDA) pursuant to RR No. 12-99, as amendedApr 14, 2023View
RMC No. 38-2023Publishes CY 2023 BIR Priority Programs and ProjectsMar 23, 2023View
RMO No. 11-2023Amends RMO No. 1-2019 relative to the criteria, procedures, and other additional provisions for BIR's BEST Annual SearchMar 21, 2023View
RMO No. 9-2023Prescribes the policies, guidelines and procedures on Enterprise Risk Management (ERM) in the BIRMar 20, 2023View
RMO No. 8-2023Amends certain provisions of RMO No. 6-2023, prescribing the updated and consolidated policies, guidelines and procedures for BIR Audit ProgramMar 20, 2023View
RMC No. 33-2023Clarifies the issuance and enforcement of Subpoena Duces TecumMar 17, 2023View
RMO No. 7-2023Prescribes the policies, guidelines and procedures in the processing and monitoring of One- Time Transactions (ONETT) and issuance of Electronic Certificate Authorizing Registration  thru the eONETT SystemFeb 23, 2023View
RMO No. 6-2023Prescribes Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit ProgramFeb 9, 2023View
RMC No. 7-2023Clarifies the Return Processing System (RPS) Assessment being issued by the BIRJan 17, 2023View
RMC No. 6-2023Circularizes the National Privacy Commission Advisory Opinions upholding the authority of the BIR, in its tax enforcement, assessment and collection functions, to obtain personal and sensitive information from any person pursuant to Section 4 (e) of RA No. 10173 (Data Privacy Act of 2012), in relation to Section 5 (B) of the 1997 Tax Code, as amendedJan 17, 2023View
RMO No. 2-2023Prescribes the CY 2023 Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District OfficesJan 10, 2023View
RMO No. 59-2022Prescribes the guidelines and procedures in the conduct of fuel testing mandated under Section 148-A of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), and the DOF Joint Circular No. 001.2021 implementing the guidelines on field testing for the Fuel Marking Program, enforcement operations, forfeiture and prosecution of cases on offenses related to fuel markingDec 27, 2022View
RMO No. 56-2022Amends certain provisions of RMO No. 23-2022, prescribing the standard format in the numbering of deficiency tax assessment notices pursuant to RR No. 12-99, as amended and RMC No. 3-2022Dec 16, 2022View
RMO No. 55-2022Suspends all audit and other field operations of the BIR effective December 16, 2022Dec 15, 2022View
RMC No. 148-2022Lifts the suspension on all field operations and other field operations of the BIRNov 22, 2022View
RMO No. 49-2022Further amends Revenue Memorandum Order (RMO) No. 46-2019, as amended by RMO No. 38-2020, on the prescribed date of submission of Monthly Report on Drastic Changes in Collection PerformanceNov 10, 2022View
RMO No. 41-2022Discontinues the issuance of Tax Verification Notice for Estate Tax cases where the decedent has no registered businessSep 29, 2022View
RMO No. 40-2022Prescribes the guidelines and procedures in the conduct of enforcement operations, forfeiture and prosecution of cases relative to the unlicensed/illicit/unauthorized production, importation, trade sale or possession of articles subject to Excise Tax including raw materials, packages, cigarette paper, tipping paper, cigarette filter tips, ingredients, machinery, equipment, apparatus, mechanical contrivances, and removable fixture of any sort used for their production and the unlicensed/illicit/unauthorized use or possession of false, counterfeit, restored or altered BIR internal revenue stamps, labels or tagsSep 29, 2022View