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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. 44-2021Amends RMC No. 76-2020 to include BIR Form No. 1709 (Information Return on Transactions with Related Party) thru the electronic Audited Financial Statement (eAFS) SystemMar 31, 2021View
RMC No. 43-2021Prescribes the revised guidelines on the use of the Electronic Audited Financial Statements (eAFS) SystemMar 31, 2021View
RMC No. 39-2021Extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit DivisionMar 22, 2021View
RMO No. 9-2021Prescribes the simplified guidelines and procedures on the use of Computerized Accounting System (CAS), Computerized Book of Accounts (CBA), and/or its Components, including Electronic Storage System (ESS), Middleware and Other Similar SystemsFeb 19, 2021View
RMC No. 23-2021Implements the CY 2021 BIR Priority Programs and ProjectsFeb 18, 2021View
RMC No. 22-2021Prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020Feb 18, 2021View
RMO No. 8-2021Provides new policies and procedures in the issuance of the Notice of Denial of the Application for Compromise Settlement cases by the concerned Regional Offices as well as the issuance of the Authority to Cancel Assessment and Certificate of Approval for Applications duly approved by the National Evaluation BoardFeb 17, 2021View
RMC No. 10-2021Publishing the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Civil Aviation Authority of the PhilippinesJan 19, 2021View
RMC No. 5-2021Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systemsJan 8, 2021View
RMO No. 4-2021Consolidates the policies and guidelines in the monitoring of attendance and leave management amending RMO No. 28-2008, as amended by RMO No. 21-2011Jan 6, 2021View
RMO No. 1-2021Prescribes the revised Office Audit Threshold for cases to be audited/investigated by the Office Audit Section of the Assesment Divisions in the Regional Offices.Jan 4, 2021View
RMO No. 47-2020Consolidates and updates the guidelines and procedures on the processing of claims for Value-Added Tax Credit/Refund, except those under the authority and jurisdiction of the Legal GroupDec 23, 2020View
RR No. 33-2020Amends Revenue Regulations No. 21-2020 relative to the Voluntary Assessment and Payment Program for taxable year 2018 under certain conditions.Dec 21, 2020View
RMC No. 129-2020Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Maritime Industry Authority (MARINA)Dec 10, 2020View
RMC No. 127-2020Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020Dec 4, 2020View
RMO No. 43-2020Streamlines the process of issuing Tax Residency Certificates (TRCs), amending RMO No. 51-2019Dec 1, 2020View
RMC No. 124-2020Clarifies certain provisions of RMO No. 76-2010 in relation to the Joint Rules and Regulations implementing Articles 60, 61 and 144 of RA No. 9520 (Philippine Cooperative Code of 2008) and other related revenue issuancesNov 26, 2020View
RMO No. 40-2020Prescribes the revised guidelines and procedures in the processing and issuance of clearances in the National Office and Regional/District OfficesNov 23, 2020View
RMC No. 123-2020Publishes the Memorandum of Agreement between the Bureau of Internal Revenue and the Land Registration AuthorityNov 23, 2020View
RMO No. 39-2020Prescribes the policies, guidelines and procedures in the processing of applications for Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020Oct 26, 2020View
RR No. 28-2020Implements the tax exemption provisions under Section 4 (cc) and Section 18 of RA No. 11494 (Bayanihan to Recover as One Act) on the incentives for the manufacture or importation of certain equipment, supplies or goodsOct 15, 2020View
RMC No. 111-2020Clarifies certain issues relative to the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020Oct 15, 2020View
RMO No. 35-2020Prescribes the policies, guidelines and procedures in providing Regional Technical SupportOct 13, 2020View
RR No. 26-2020Implements Section 4 (zzz) of RA No. 11494 (Bayanihan to Recover as One Act) relative to donations of identified equipment for use in public schoolsOct 6, 2020View
RMO No. 34-2020Creates the Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program pursuant to the implementation of Revenue Regulations No. 21-2020 (Voluntary Assessment and Payment Program for Taxable Year 2018 Under Certain Conditions)Oct 6, 2020View