BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
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Showing 368 results: BIR issuances on Banks and finance
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 10-2010 | Provides the guidelines relative to the exchange of information pursuant to an existing international convention or agreement on tax matters | Oct 6, 2010 | View |
| RR No. 6-2010 | Prescribes the policies, guidelines and procedures in the implementation of the Tax Subsidy granted under Section 17 (c) of RA No. 3591 (Philippine Deposit Insurance Corporation [PDIC] Charter) | Jul 12, 2010 | View |
| RMC No. 49-2010 | Further amends certain portions of RMC No. 30-2008, as amended by RMC No. 59-2008 relative to the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes | Jun 7, 2010 | View |
| RMC No. 32-2010 | Prescribes the policies relative to the acceptance of "Out-of-District" Income Tax Returns | Apr 12, 2010 | View |
| RMC No. 29-2010 | Publishes the full text of Republic Act No. 10021 entitled “An Act to Allow the Exchange of Information by the Bureau of Internal Revenue on Tax Matters Pursuant to Internationally-Agreed Tax Standards, Amending Sections 6(F), and 270 of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” | Mar 25, 2010 | View |
| RMC No. 28-2010 | Circularizes the full text of Republic Act No. 10026 entitled “An Act Granting Income Tax Exemption to Local Water Districts by Amending Section 27(C) of the National Internal Revenue Code (NIRC) of 1997, as Amended, and Adding Section 289-A to the Code, for the Purpose” | Mar 23, 2010 | View |
| RMC No. 22-2010 | Publishes the full text of Republic Act No. 10001 entitled “An Act Reducing the Taxes on Life Insurance Policies, Amending for this Purpose Sections 123 and 183 of the National Internal Revenue Code of 1997, as Amended” | Mar 9, 2010 | View |
| RMO No. 10-2010 | Prescribes the policies and guidelines relative to Project R.I.P. | Feb 2, 2010 | View |
| RMC No. 07-2010 | Publishes the full text of the Memorandum of Agreement between the BIR, LTO and Insurance Commission | Jan 21, 2010 | View |
| RMO No. 02-2010 | Amends certain provisions of RMO No. 4-2007, as amended, relative to the limitation on the amount and period of acceptance of income and other tax payments by Revenue Collection Officers in areas where there are Authorized Agent Banks | Jan 8, 2010 | View |
| RMC No. 01-2010 | Defers the implementation of RR No. 7-2009 relative to the eDST System | Jan 8, 2010 | View |
| RMO No. 31-2009 | Prescribes the policies and guidelines for the declaration and reporting of casualty losses by taxpayers | Oct 23, 2009 | View |
| RR No. 7-2009 | Implements the Electronic Documentary Stamp Tax System to replace the Documentary Stamp Tax Electronic Imprinting Machine | Oct 2, 2009 | View |
| RMC No. 49-2009 | Publishes the full text of letter from the Land Bank of the Philippines regarding the features and charges in deposit accounts which will be implemented effective October 1, 2009 | Sep 16, 2009 | View |
| RMC No. 47-2009 | Publishes the full text of Circular No. 2009-002 issued by the Commission on Audit entitled "Reinstituting Selective Pre-Audit on Government Transactions" | Aug 20, 2009 | View |
| RMC No. 35-2009 | Publishes the full text of National Budget Circular No. 519 entitled “Guidelines on the Release of Funds for FY 2009” | Jun 29, 2009 | View |
| RMC No. 31-2009 | Circularizes the memorandum of the Commissioner disallowing BSP claimed interest expense for taxable year 2005 | Jun 16, 2009 | View |
| RR No. 4-2009 | Amends the provisions of Section 24 of Revenue Regulations No. 3-2006 pertaining to the allocable share of the Philippine Health Insurance Corporation and the Department of Health in the annual incremental revenue under RA No. 9334 | May 6, 2009 | View |
| RMC No. 16-2009 | Clarifies the instruments embraced by the term "Deposit Substitutes" under Revenue Regulations No. 8-2008 | Mar 17, 2009 | View |
| RR No. 2-2009 | Amends further Sections 2.57.2 and 2.58 of Revenue Regulations No. 2-98, as amended, subjecting to creditable withholding tax the interest portion of the refund of meter deposits by MERALCO and other distribution utilities to residential and non-residential electricity consumers/customers | Feb 26, 2009 | View |
| RMC No. 74-2008 | Publishes the full text of DOF-DBM Joint Circular No. 2008-1 entitled “Guidelines and Procedures for the Release of the LGU Shares from the Value-Added Tax in Lieu of Franchise Tax Collected from Racetrack Operations of the Manila Jockey Club, Inc. and the Philippine Racing Club, Inc.” | Nov 7, 2008 | View |
| RMO No. 30-2008 | Designates the authorized signatories to documents relative to the disbursement of funds out of the World Bank (WB)-IDF Grant and WB-IBRD Loan | Oct 8, 2008 | View |
| RMC No. 67-2008 | Clarifies the prescribed date of collection of all accepted tax returns and payments, including payment thru checks received by Authorized Agent Banks after clearing cut-off time | Sep 25, 2008 | View |
| RR No. 8-2008 | Supplements RR No. 09-2004, as amended by RR No. 10-2004, by clarifying that the transactions of Bangko Sentral ng Pilipinas entered into in the exercise of its governmental/regulatory authority are outside of the coverage of the Gross Receipts Tax | Aug 29, 2008 | View |
| RMC No. 59-2008 | Amends certain portions of RMC No. 30-2008 on the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes | Aug 27, 2008 | View |