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Showing 368 results: BIR issuances on Banks and finance
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 84-2012 | Clarifies the tax treatment of interest income earnings on loans that are not securitized, assigned or participated out | Dec 26, 2012 | View |
| RMC No. 81-2012 | Clarifies certain provisions of RR No. 14-2012 on the proper tax treatment of interest income earnings on financial instruments and other related transactions | Dec 11, 2012 | View |
| RMC No. 77-2012 | Clarifies certain provisions of RR No. 14-2012 on the proper tax treatment of interest income earnings on financial instruments and other related transactions | Nov 23, 2012 | View |
| RMC No. 74-2012 | Reiterates the violations committed by Revenue Collection Officers in the acceptance of tax payments of internal revenue taxes | Nov 22, 2012 | View |
| RR No. 14-2012 | Prescribes the proper tax treatment of interest income earnings on financial instruments and other related transactions | Nov 7, 2012 | View |
| RMC No. 66-2012 | Defines the taxation of rural banks formed through consolidation | Oct 31, 2012 | View |
| RMO No. 23-2012 | Modifies the description of Alphanumeric Tax Code for Foreign Insurance Premiums | Sep 24, 2012 | View |
| RR No. 11-2012 | Amends certain provisions of RR No. 1-2011 | Aug 17, 2012 | View |
| RMC No. 44-2012 | Publishes the full text of Joint Circular No. 2-2012 of the Department of Finance, Department of Budget and Management and BIR entitled "Providing for the Establishment of the Value-Added Tax (VAT) Tax Credit Certificate (TCC) Monetization Program (“Program”) in Relation to the Special Provisions of Republic Act No. 10155 or the General Appropriations Act of 2012" | Aug 14, 2012 | View |
| RMC No. 21-2012 | Circularizes the full text of Executive Order No. 68 entitled “Monetization Program of Outstanding Value-Added Tax (VAT) Tax Credit Certificates (TCCs)” | May 3, 2012 | View |
| RMC No. 01-2012 | Reminds all Revenue District Officers on the submission of reports relative to the Authorized Agent Bank’s compliance in the collection of internal revenue taxes | Jan 3, 2012 | View |
| RMO No. 42-2011 | Amends certain provisions of RMO Nos. 11-2008 and 30-2001, which prescribes the criteria to comply with and the required documents to be submitted by the banks applying to be a BIR Authorized Agent Bank | Nov 29, 2011 | View |
| RMC No. 53-2011 | Sets the effectivity and application of revocation of BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 under RMC No. 27-2011 and amends certain phrases thereof | Nov 4, 2011 | View |
| RMC No. 46-2011 | Clarifies the definition of “Financial Institutions” as used in RR No. 4-2011 on the “Proper Allocation of Costs and Expenses Amongst Income Earnings of Banks and Other Financial Institutions for Income Tax Reporting Purposes” | Oct 3, 2011 | View |
| RMC No. 35-2011 | Clarifies issues concerning the imposition of Improperly Accumulated Earnings Tax pursuant to Section 29 of the Tax Code of 1997, in relation to RR No. 2-2001 | Aug 17, 2011 | View |
| RMC No. 28-2011 | Includes the United Coconut Planters Bank in the list of Authorized Agent Banks who are authorized to accept payment of internal revenue taxes from taxpayers enrolled in the Bureau’s Electronic Filing and Payment System and registered under the splitted Revenue District Offices | Jul 11, 2011 | View |
| RMC No. 27-2011 | Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 | Jul 1, 2011 | View |
| RMC No. 18-2011 | Clarifies the Income Tax exemption of interest income earnings from long-term deposits or investment certificates | Apr 12, 2011 | View |
| RR No. 4-2011 | Prescribes the rules on the proper allocation of costs and expenses amongst income earnings of banks and other financial institutions for Income Tax reporting purposes | Mar 15, 2011 | View |
| RR No. 1-2011 | Defines the tax treatment of income earnings and money remittances of an Overseas Contract Worker or Overseas Filipino Worker | Feb 24, 2011 | View |
| RMO No. 07-2011 | Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums | Feb 21, 2011 | View |
| RR No. 17-2010 | Consolidates the regulations implementing RA No. 7646, which authorizes the Commissioner of Internal Revenue to prescribe the place for payment of internal revenue taxes by large taxpayers, and prescribes the coverage and criteria for determining large taxpayers | Dec 14, 2010 | View |
| RMO No. 85-2010 | Amends RMO No. 40-2010, which provides the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on Real Property Valuation | Dec 8, 2010 | View |
| RMC No. 93-2010 | Circularizes the full text of Bank Bulletin No. 2010-34 relative to the splitting of some Revenue District Offices and the necessary enhancement to the Authorized Agent Banks' systems | Dec 3, 2010 | View |
| RMO No. 79-2010 | Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums pursuant to RMC No. 22-2010 | Oct 14, 2010 | View |