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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 368 results: BIR issuances on Banks and finance
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 19-2002 | Prescribes the amended guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS) | Jul 22, 2002 | View |
| RR No. 09-2002 | Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS) | Jul 5, 2002 | View |
| RMC No. 20-2002 | Circularizes the agreement between the BIR and the Bankers Association of the Philippines that the Electronic Fund Transfer Instruction System (EFTIS) currently used by Commercial and Universal banks in paying their own tax liabilities shall be considered as e-payment | Jun 21, 2002 | View |
| RMO No. 05-2002 | Prescribes the guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS) | Apr 15, 2002 | View |
| RMC No. 14-2002 | Prescribes the procedures for the manner of filing of tax returns for income derived by Foreign Currency Deposit Units from foreign currency and other transactions and the manner of reporting their income for income tax purposes | Apr 15, 2002 | View |
| RR No. 02-2002 | Amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for large taxpayers and optional for certain identified non-large taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereon | Mar 27, 2002 | View |
| RMO No. 01-2002 | Renames and creates the Alphanumeric Tax Codes of Withholding, Value-Added and Percentage Taxes | Feb 18, 2002 | View |
| RMC No. 03-2002 | Circularizes Memorandum Circular No. 5-2001 of the Government Service Insurance System which amends Section 11.8.2, Rule Xl of the implementing rules and regulations of R.A. 8291, otherwise known as the GSIS Act of 1997 | Jan 15, 2002 | View |
| RMO No. 30-2001 | Revises the policies, guidelines and procedures in the processing of application for bank accreditation; renewal of accreditation and disaccreditation of Authorized Agent Banks (AABs); AABs merger/buy-out; change of names and/or addresses; monitoring of performance and evaluation of AABs; and imposition of penalties on AABs' violations and settlement of unremitted collection | Nov 26, 2001 | View |
| RR No. 19-2001 | Amends/updates the provisions contained in the agreement between the BIR and the Authorized Agent Banks relative to the collection of internal revenue tax liabilities through the banking system | Nov 16, 2001 | View |
| RMO No. 28-2001 | Prescribes the guidelines and procedures in the reconciliation of collections and remittances of Authorized Agent Banks at the Revenue District Office level | Oct 26, 2001 | View |
| RMO No. 25-2001 | Clarifies the procedures on the receipt, processing, control, transmittal and collection of returned/dishonored checks received through Accredited Agent Banks | Oct 23, 2001 | View |
| RR No. 15-2001 | Revises the regulations on the manner of purchase and affixture or payment of Documentary Stamp Tax on documents/facilities evidencing taxable transactions | Oct 18, 2001 | View |
| RMO No. 22-2001 | Prescribes the guidelines and procedures in the exercise of the power of the Commissioner of Internal Revenue to compromise taxes | Oct 5, 2001 | View |
| RR No. 09-2001 | Regulates the electronic filing of tax returns and payment of taxes | Aug 16, 2001 | View |
| RMO No. 15-2001 | Prescribes the policies, guidelines and procedures in the use of on-line electronic Documentary Stamp Tax (DST) metering machine | Jul 19, 2001 | View |
| RMO No. 07-2001 | Amends RMO No. 31-99 relative to the signatories of checks drawn against regional bank accounts. | Mar 16, 2001 | View |
| RR No. 02-2001 | Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings Tax | Mar 9, 2001 | View |
| RR No. 09-2000 | Identifies the persons liable and responsible for the payment/remittance of the Documentary Stamp Tax | Nov 22, 2000 | View |
| RMO No. 32-2000 | Prescribes the guidelines and procedures in the receiving, retrieval, processing and storage of tax returns in the Revenue District and Regional Offices | Aug 22, 2000 | View |
| RMO No. 25-2000 | Creates a Task Force to gather information and statistical data on certain industries for use of the Congressional Sub-Committee Hearing on Ways and Means in Aid of Legislation | Aug 4, 2000 | View |
| RMO No. 92-99 | Prescribes the policies and procedures on the issuance and maintenance of Drawee Bank Codes | Dec 20, 1999 | View |
| RMO No. 64-99 | Prescribes the 1999 Audit Program on Large Taxpayers and Policy Cases | Aug 13, 1999 | View |
| RMO No. 52-99 | Amends and clarifies the procedures for the processing of income tax returns and refundable tax returns | Jul 9, 1999 | View |
| RMO No. 50-99 | Extends the conduct of joint and coordinated examination of interrelated taxpayers and audit of banks, insurance and other financial intermediaries until September 30, 1999 | Jun 30, 1999 | View |