BIR Library
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Showing 368 results: BIR issuances on Banks and finance
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 10-2004 | Supplements RMC No. 9-2004 issued in relation to the implementation of Republic Act No. 9238 for banks and non-bank financial intermediaries, specifically for the reimposition of Gross Receipts Tax | Feb 23, 2004 | View |
| RMC No. 09-2004 | Prescribes the guidelines and policies on the taxation of banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries as a result of the enactment and effectivity of Republic Act No. 9238, which excludes several services from the coverage of the Value-Added Tax and 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. | Feb 20, 2004 | View |
| RR No. 28-2003 | Amends portions of RR Nos. 2-98 and 4-2002 relative to the issuance of Certificate of Value-Added Tax Withheld at Source on certain income payments made by the Bureau of Treasury. | Nov 20, 2003 | View |
| RMC No. 76-2003 | Clarifies the tax exemptions of non-stock, non-profit corporations and non-stock, non-profit educational institutions | Nov 17, 2003 | View |
| RMC No. 72-2003 | Specifies the tax implications of Electric Cooperatives registered with the National Electrification Administration and Cooperative Development Authority | Oct 24, 2003 | View |
| RMC No. 66-2003 | Clarifies the taxability of the Philippine Airlines for Income Tax purposes as well as other similarly situated franchise grantees. | Oct 16, 2003 | View |
| RMO No. 32-2003 | Amends RMO No. 4-2002 relative to the implementation of the Taxpayer Account Management Program for Operations | Oct 9, 2003 | View |
| RMC No. 62-2003 | Provides guidelines for Documentary Stamp Tax evaluation on cash-settled securities swap transactions. | Oct 8, 2003 | View |
| RMC No. 50-2003 | Clarifies the venue for payment of Capital Gains Tax/Creditable Expanded Withholding Tax and corresponding Documentary Stamp Tax relative to the sale of real properties by insurance companies. | Aug 28, 2003 | View |
| RR No. 20-2003 | Amends certain provisions of RR No. 18-99, as amended by RR No. 12-2003, governing the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies | Jun 27, 2003 | View |
| RMC No. 30-2003 | Clarifies issues on the imposition of Value-Added Tax on sales of services by banks and other financial institutions to "PEZA-registered/Ecozone export enterprises." | May 21, 2003 | View |
| RMC No. 29-2003 | Prescribes the guidelines for the filing of monthly Value-Added Tax return for the month of April, 2003 by banks, non-bank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functions | May 20, 2003 | View |
| RMC No. 28-2003 | Clarifies certain issues on the imposition of Value-Added Tax on banks, non-bank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functions | May 19, 2003 | View |
| RMC No. 19-2003 | Provides the guidelines for the filing of the first quarter Value-Added Tax Return for 2003 by banks, non-bank financial intermediaries and finance companies | Apr 25, 2003 | View |
| RMO No. 12-2003 | Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Value Added Tax per Revenue Regulations No. 1-2003, Revenue Memorandum Circular No. 6-2003 and Unnumbered Revenue Regulations | Apr 24, 2003 | View |
| RMC No. 16-2003 | Defines the term "Certificate of Deposit" to clarify its taxability | Apr 1, 2003 | View |
| RMC No. 15-2003 | Publishes the full text of the "Implementing Rules and Regulations of Executive Order No. 40, Series of 2001," which consolidates the procurement rules and procedures for all national government agencies, government-owned or controlled corporations and government financial institutions, and requires the use of the government electronic procurement system | Apr 1, 2003 | View |
| RR No. 12-2003 | Amends certain provisions of RR No. 18-99 which governs the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies beginning January 1, 2003 | Mar 11, 2003 | View |
| RR No. 02-2003 | Consolidates all Revenue Regulations issued on Estate Tax and Donor's Tax, incorporating the amendments introduced by the Tax Reform Act of 1997 | Jan 17, 2003 | View |
| RMC No. 04-2003 | Clarifies the items that would constitute gross receipts and cost of services for purposes of computing the gross income on sale of services, which shall be the basis of the 2% Minimum Corporate Income Tax (MCIT) | Jan 15, 2003 | View |
| RR No. 25-2002 | Amends RR No. 5-99 relative to the requirements for deductibility of bad debts from gross income | Dec 16, 2002 | View |
| RR No. 18-2002 | Amends certain provisions of RR Nos. 12-2002 and 17-2002 relative to the implementation of the Voluntary Assessment and Abatement Program (VAAP) | Nov 15, 2002 | View |
| RR No. 16-A-2002 | Prescribes November 19, 2002 as the effectivity date of RR No. 16-2002 relative to the modes of and procedures for the payment of internal revenue taxes through Authorized Agent Banks | Nov 7, 2002 | View |
| RR No. 16-2002 | Amends the provisions relative to the acceptable modes of and procedures for payment of internal revenue taxes coursed through Authorized Agent Banks | Oct 14, 2002 | View |
| RR No. 14-2002 | Amends further pertinent provisions of RR No. 2-98 by providing for additional income payments to be subjected to withholding tax and clarifying pertinent provisions in relation thereto | Sep 13, 2002 | View |