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Showing 368 results: BIR issuances on Banks and finance

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 91-2021Provides the guidelines in the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to August 20, 2021 for taxpayers under ECQ and MECQAug 3, 2021View
RR No. 11-2021Implements the tax exemptions and privileges granted under RA No. 11523 (Financial Institutions Strategic Transfer [FIST] Act)Jun 23, 2021View
RMC No. 66-2021Announces the availability of BIR Form Nos. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) and 1702Qv2008C in the Electronic Bureau of Internal Revenue Forms (eBIRForms)May 24, 2021View
RMC No. 57-2021Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic)May 3, 2021View
RR No. 5-2021Implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997Apr 8, 2021View
RMC No. 50-2021Prescribes guidelines in the filing and payment of Annual Income Tax Return by Non-Individual Taxpayers for the Taxable Years Ending July 31, 2020 to June 30, 2021Apr 8, 2021View
RMO No. 13-2021Further amends RMO No. 15-2016 by including additional BIR offices responsible for bank accreditationMar 31, 2021View
RMC No. 35-2021Prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS)Mar 3, 2021View
RMC No. 34-2021Prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS)Mar 3, 2021View
RMC No. 33-2021Announces the availability of the Offline Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8Mar 3, 2021View
RMC No. 28-2021Prescribes the use of the revised BIR Form No. 2200-P [Excise Tax Return for Petroleum Products] January 2020 (ENCS)Feb 26, 2021View
RMC No. 27-2021Prescribes the use of the revised BIR Form No. 2200-AN [Excise Tax Return for Automobiles and Non-Essential Goods] January 2018 (ENCS)Feb 26, 2021View
RMC No. 25-2021Circularizes the additional Personal Equity Retirement Account (PERA) Unit Investment Trust Fund (UITF) duly approved by the Bangko Sentral ng PilipinasFeb 24, 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
RMC No. 6-2021Prescribes the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS)Jan 8, 2021View
RMC No. 4-2021Prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxesJan 8, 2021View
RMC No. 133-2020Allows manual filing of tax returns and manual payments of taxes due thereon during unavailability of the Electronic Filing and Payment System due to typhoon Rolly and UlysessDec 11, 2020View
RMC No. 132-2020Prescribes the new BIR Form No. 2200-C (Excise Tax Return for Cosmetic Procedures) January 2018 VersionDec 11, 2020View
RR No. 24-2020Implements Section 4 (uu) of RA No. 11494 (Bayanihan to Recover as One Act) on the exemption from Documentary Stamp Tax of loans extended or credits restructuredSep 30, 2020View
RMC No. 103-2020Prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA)Sep 29, 2020View
RMO No. 26-2020Prescribes the use of the revised Exchange of Information Manual, amending for this purpose Revenue Memorandum Order Nos. 2-2013 and 3-2013Aug 11, 2020View
RR No. 17-2020Implements the Tax Neutrality provision of Republic Act No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks)Aug 7, 2020View
RMC No. 79-2020Provides the guidelines in the filing of various returns and payment of tax due thereon by taxpayers under the jurisdiction of National Capital Region, Bulacan, Cavite, Laguna and RizalAug 5, 2020View
RMC No. 78-2020Prescribes the guidelines for the filing of various returns and payment of tax due thereon for taxpayers under the jurisdiction of Revenue Region No. 13 – Cebu CityJul 30, 2020View
RMC No. 72-2020Amends Revenue Memorandum Circular No. 36-2020 relative to the removal of requirement for submission of photocopies of documents evidencing credit extensions and credit restructurings granted by covered institution during ECQJul 17, 2020View