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Showing 98 results: BIR issuances on Collection and enforcement

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 38-2020Further extends the deadline for availment of Tax Amnesty on Delinquencies from May 23, 2020 to June 8, 2020Apr 8, 2020View
RMC No. 33-2020Extends the deadline for availment of Tax Amnesty on Delinquencies under Revenue Regulations (RR) No. 4-2019 as amended by RR No. 5-2020Mar 24, 2020View
RR No. 5-2020Amends RR No. 4-2019 relative to the availment period for the Tax Amnesty on DelinquenciesMar 23, 2020View
RMC No. 11-2020Further clarifies certain issues on Tax Amnesty on Delinquencies thereby amending and supplementing RMC No. 57-2019Feb 6, 2020View
RMC No. 135-2019Reiterates the prescribed procedures in the availment of the Tax Amnesty on Delinquencies and additional clarification on issues raised relative theretoDec 11, 2019View
RMO No. 45-2019Amends the definition of the term "Accounts Receivable/Delinquent Accounts" (AR/DAs) to be reported in the Financial StatementsAug 7, 2019View
RMC No. 77-2019Publishes the full text of the Memorandum of Collaboration (MOC) and MOC Sub-Agreement to ensure safe and efficient data sharing in accordance with RA No. 10173, RA No. 10963 and EO No. 53 between BIR and the Insurance CommissionAug 6, 2019View
RMO No. 41-2019Prescribes the required documents in the processing of request for the lifting of Warrant of Garnishment, Notice of Tax Lien, Notice of Levy and Notice of EncumbranceJul 31, 2019View
RMO No. 35-2019Revises certain policies in the enforcement of civil remedies for the collection of Accounts Receivable/Delinquent Accounts (AR/DAs)Jul 18, 2019View
RMC No. 68-2019Provides clarification on certain issues relative to the Estate Tax Amnesty under Republic Act No. 11213 (Tax Amnesty Act)Jul 5, 2019View
RMC No. 64-2019Clarifies the issuance of Delinquency Verification Certificate for claims for Value-Added Tax Credit/RefundJun 18, 2019View
RMC No. 57-2019Clarifies certain issues on Tax Amnesty on Delinquencies under Revenue Regulations No. 4-2019, which implemented certain provisions of Republic Act No. 11213 (Tax Amnesty Act)May 31, 2019View
RMO No. 23-2019Prescribes the policies, guidelines and procedures in the processing of applications for Tax Amnesty on Delinquencies pursuant to RA No. 11213 (Tax Amnesty Act)May 9, 2019View
RMO No. 19-2019Creates the Alphanumeric Tax Code for Tax Amnesty on Estate and Delinquencies pursuant to the implementation of Republic Act No. 11213 ( Tax Amnesty Act)Apr 29, 2019View
RMO No. 18-2019Amends RMO No. 9-2019 on the allocation of the CY 2019 BIR collection goal by implementing officeApr 26, 2019View
RR No. 4-2019Implements the Rules and Regulations of RA No. 11213 (Tax Amnesty Act), Providing for the Guidelines on the Processing of Tax Amnesty Application on Tax DelinquenciesApr 8, 2019View
RMC No. 35-2019Reiterates the definition of Accounts Receivable/Delinquent Accounts for purposes of issuance of Delinquency Verification Certificates and Tax Clearance for certain/specific purposeMar 14, 2019View
RMC No. 26-2019Circularizes RA No. 11213 entitled "An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies", together with the Veto Message of President Rodrigo R. DuterteFeb 26, 2019View
RR No. 21-2018Implements Section 249 (Interest) of the National Internal Revenue Code of 1997, as amended under Section 75 of RA No. 10963 (TRAIN Law)Sep 14, 2018View
RMO No. 33-2018Consolidates, clarifies and reiterates the existing policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA)Jul 12, 2018View
RMC No. 46-2018Circularizes the Ruling on the proper interpretation of Section 214 of the National Internal Revenue Code of 1997, as AmendedJun 5, 2018View
RR No. 8-2016Amends certain provisions of RR No. 1-2016 re: processing of applications for Tax Clearance for participation in government procurementDec 6, 2016View
RMO No. 57-2016Directs the special revalidation of outstanding Letters of Authority under the Run After Tax Evaders (RATE) ProgramSep 5, 2016View
RMO No. 56-2016Further amends the policies, guidelines and procedures in the application and processing of Bureau of Internal Revenue Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC)Sep 2, 2016View
RMC No. 89-2016Lifts the suspension of audit of the BIR for Run After Tax Evader (RATE) casesAug 23, 2016View