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Showing 698 results: BIR issuances on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 2-2022 | Amends portions of RMO No. 10-2021 relative to the prescribed Standard Success Indicators for the Regional Divisions | Jan 14, 2022 | View |
| RMC No. 3-2022 | Clarifies the preparation of assessment notices for compromise penalty | Jan 14, 2022 | View |
| RR No. 22-2021 | Extends the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents, application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Revenue Regional and District Offices that were adversely affected by Typhoon Odette (Published in Manila Times on January 4, 2022) | Dec 31, 2021 | View |
| RMC No. 131-2021 | Publishes the full text of Inter Agency Task Force Memorandum Circular No. 2021-2 titled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2021 under Executive Order (EO) No. 80, s. 2012 and EO No. 201, s. 2016” | Dec 31, 2021 | View |
| RMC No. 129-2021 | Publishes the full text of Government Quality Management Committee (GQMC) Memorandum Circular No. 2021-1 titled “Guidelines on the Validation of ISO Quality Management System (QMS) Certification/Recertification Submitted as Evidence of Compliance for a Criterion or Requirement for the Grant of the Fiscal Year (FY) 2021 Performance-Based Bonus (PBB)” | Dec 29, 2021 | View |
| RMO No. 36-2021 | Prescribes the supplemental guidelines on the grant of the FY 2021 Performance-Based Bonus (PBB) per Administrative Order No. 25 IATF-MC No. 2021-2 and amends certain portions in RMO No. 31-2021 | Dec 15, 2021 | View |
| RMC No. 116-2021 | Publishes the updated Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” | Nov 23, 2021 | View |
| RMO No. 29-2021 | Directs BIR offices to monitor and verify the tax compliance of online merchants, social media influencers and other businesses operating in digital platforms | Oct 29, 2021 | View |
| RMO No. 28-2021 | Amends certain provisions of RMO No. 22-2020 relative to the policies, guidelines and procedures in the handling/resolution of concerns/complaints received thru the 8888 Citizen's Complaint Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other feedback mechanisms | Oct 26, 2021 | View |
| RMC No. 107-2021 | Circularizes Republic Act No. 11590 titled “An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” | Oct 18, 2021 | View |
| RMC No. 101-2021 | Extends the deadline for the filing of applications and suspends the 90-day processing of VAT refund claims with the VAT Credit Audit Division | Sep 21, 2021 | View |
| RMC No. 95-2021 | Publishes the Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” and published under RMC No. 85-2021 | Aug 10, 2021 | View |
| RMC No. 93-2021 | Suspends the running of the statute of limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country | Aug 9, 2021 | View |
| RMC No. 92-2021 | Extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division (VCAD) due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country | Aug 9, 2021 | View |
| RMC No. 80-2021 | Clarifies the suspension of the statute of limitations on assessment and collection of taxes due to the declaration of quarantine in various areas in the country | Jun 29, 2021 | View |
| RMC No. 78-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2021 | Jun 17, 2021 | View |
| RMC No. 77-2021 | Clarifies certain provisions of Revenue Memorandum Order No. 14-2021 | Jun 15, 2021 | View |
| RMC No. 75-2021 | Prescribes the standard policy and guidelines on the use of BIR Form No. 0605 for Excise Tax purposes | Jun 7, 2021 | View |
| RMO No. 18-2021 | Prescribes the BIR Operational Key Performance Indicators (KPIs) for CY 2021 | Jun 2, 2021 | View |
| RMC No. 61-2021 | Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Department of Trade and Industry | May 17, 2021 | View |
| RMC No. 60-2021 | Publishes the Amended Rules and Regulations to Implement RA No. 9335 (Attrition Act of 2005) | May 17, 2021 | View |
| RMC No. 58-2021 | Circularizes Republic Act No. 11521 (An Act Further Strengthening the Anti-Money Laundering Law, Amending for the Purpose Republic Act No. 9160, Otherwise Known as the ‘Anti-Money Laundering Act of 2001’, as Amended) | May 3, 2021 | View |
| RMC No. 54-2021 | Clarifies certain provisions of Revenue Regulations No. 34-2020 | Apr 27, 2021 | View |
| RMC No. 52-2021 | Suspends the running of the Statute of Limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ in NCR Plus, and other applicable jurisdictions | Apr 14, 2021 | View |
| RMC No. 45-2021 | Extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT refund with VAT Credit Audit Division (VCAD) | Apr 5, 2021 | View |