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. 10-2006 | Prescribes the guidelines and conditions for the tax treatment of securities borrowing and lending transactions involving shares of stocks or securities listed in the Philippine Stock Exchange | Jul 17, 2006 | View |
| RR No. 8-2006 | Prescribes the implementing guidelines on the taxation and monitoring of the bioethanol-blended gasoline (E-gasoline) and the raw materials used in the production thereof pursuant to the Fuel Bioethanol Program of the Department of Energy | Jul 10, 2006 | View |
| RMC No. 73-2005 | Authorizes the use of the Efficient Service Machine developed by Land Bank of the Philippines | Dec 23, 2005 | View |
| RR No. 18-2005 | Provides the policies, procedures and guidelines in the implementation of the Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions | Nov 11, 2005 | View |
| RMC No. 56-2005 | Revokes with finality Revenue Memorandum Circular No. 43-2005 pertaining to shares of stock disposed of in the Stock Exchange | Oct 19, 2005 | View |
| RMC No. 46-2005 | Suspends until further notice the effectivity of Revenue Memorandum Circular No. 43-2005, which prescribes the guidelines on the proper treatment of shares of stock disposed of in the Stock Exchange | Sep 12, 2005 | View |
| RMC No. 43-2005 | Prescribes the guidelines on the proper treatment of shares of stock disposed of in the Stock Exchange | Sep 5, 2005 | View |
| RMC No. 32-2005 | Publishes the full text of BIR Ruling No. 001-2005 subjecting the income realized by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995 that is not related to its registered activity/ies to regular internal revenue taxes | Jul 5, 2005 | View |
| RR No. 13-2005 | Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7227, otherwise known as “The Bases Conversion Development Act of 1992” | Jun 23, 2005 | View |
| RMO No. 15-2005 | Prescribes the policies, guidelines and procedures to implement Revenue Regulations No. 4-2005 re: implementing Bangko Sentral ng Pilipinas Circular No. 472 (Sec. 1) requiring all bank borrowers and co-makers to submit latest Income Tax Return and Financial Statement received by BIR | Jun 8, 2005 | View |
| RR No. 9-2005 | Amends pertinent provisions of Revenue Regulations No. 06-04 relative to the tax exemptions and privileges granted under Republic Act No. 9182, otherwise known as “The Special Purpose Vehicle Act of 2002” | May 10, 2005 | View |
| RR No. 4-2005 | Prescribes the rules and regulations implementing Bangko Sentral ng Pilipinas Circular No. 472, Series 2005 requiring all bank borrowers and co-makers to submit latest Income Tax Return and Financial Statement received by BIR | Feb 17, 2005 | View |
| RR No. 13-2004 | Implements Republic Act No. 9243, otherwise known as "An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" | Dec 29, 2004 | View |
| RMC No. 74-2004 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2004 | Dec 15, 2004 | View |
| RMC No. 73-2004 | Provides the guidelines and policies for the assessment and collection of Business Tax applicable to pawnshops | Nov 26, 2004 | View |
| RR No. 10-2004 | Reimposes the Gross Receipts Tax on other non-bank financial intermediaries, which includes pawnshops, beginning January 1, 2004 | Nov 23, 2004 | View |
| RMC No. 71-2004 | Prescribes the mandatory availment of the Electronic Filing and Payment System and mandatory Electronic Submission of Summary List of Sales and Purchases and Annual Alphalist of Income Payees and Taxes Withheld | Nov 23, 2004 | View |
| RMC No. 59-2004 | Circularizes the Department of Budget and Management and Department of Education Joint Circular No. 2004-1 implementing the direct release of funds to the Regional Offices and implementing units (Division/High School) | Sep 23, 2004 | View |
| RMC No. 53-2004 | Clarifies whether minors who are opening a bank account can be issued a Taxpayer Identification Number (TIN) | Aug 13, 2004 | View |
| RR No. 09-2004 | Implements certain provisions of Republic Act No. 9238, re-imposing the gross receipts tax on banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries beginning January 1, 2004 | Jun 25, 2004 | View |
| RMC No. 38-2004 | Publishes the full text of Circular Letter No. 2004-10 issued by the Secretary of the Department of Budget and Management regarding unpaid Social Insurance Premiums to the GSIS. | Jun 25, 2004 | View |
| RMC No. 37-2004 | Clarifies the settlement of the Value-Added Tax liabilities of pawnshops for taxable years 1996 to 2002. | Jun 16, 2004 | View |
| RMC No. 36-2004 | Circularizes Supreme Court's decision that pawnshops are not subject to the 5% lending investor's tax. | Jun 16, 2004 | View |
| RMO No. 27-2004 | Prescribes the guidelines and procedures in granting the Accredited Agent Bank's request for refund of over-remittance of tax collection | Jun 7, 2004 | View |
| RMC No. 16-2004 | Publishes the full text of Bank Bulletin No. 2003-11 relative to internal revenue tax payment thru Tax Debit Memo. | Mar 10, 2004 | View |