BIR Library
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Showing 251 results: BIR issuances on Corporations
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| 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. 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 |
| RMC No. 63-2003 | Subjects local water districts to Franchise Tax and Corporate Income Tax. | Oct 13, 2003 | View |
| RMC No. 53-2003 | Notifies the loss of two Tax Credit Certificates issued to Eastern Dragon International Textile Corporation with Serial Nos. 009503 to 009504 | Sep 10, 2003 | View |
| RMC No. 27-2003 | Notifies the loss of five (5) copies of Tax Credit Certificates (TCCs) issued to Technology Electronics Assembly and Management (TEAM) Pacific Corporation | May 15, 2003 | View |
| RR No. 17-2003 | Amends further pertinent provisions of RR Nos. 2-98, 8-98 and 13-99, as amended, by providing for additional transactions subject to Creditable Withholding Tax and re-establishing the policy that the Capital Gains Tax on the sale, exchange or other disposition of real property classified as capital assets shall be collected as a Final Withholding Tax | May 6, 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. 07-2003 | Provides guidelines in determining whether a particular real property is a capital asset or an ordinary asset for purposes of imposing Capital Gains Tax, or the ordinary Income Tax, or the Minimum Corporate Income Tax (MCIT) | Feb 11, 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 |
| RMO No. 32-2002 | Prescribes additional guidelines and procedures in the implementation of the expanded Voluntary Assessment and Abatement Program | Nov 26, 2002 | View |
| RMO No. 30-2002 | Authorizes the use of BIR Form No. 1928 -Application for Relief From Double Taxation (Gains from Sale or Transfer of Shares of Stock in Philippine Corporation) for processing of tax treaty relief applications involving gains from sale or transfer of shares of stocks in a Philippine corporation including gains from sale or transfer of unit of participation in a Philippine partnership | Nov 4, 2002 | View |
| RR No. 10-2002 | Authorizes the imposition of a ceiling on entertainment, amusement and recreational expenses | Jul 18, 2002 | View |
| RMO No. 17-2002 | Prescribes the modified guidelines for implementing RR No. 18-2001 on the procedure in filing the application and joint certification, designates the venue for the payment of processing fee, and provides the guidelines for the issuance of a preliminary-letter ruling in certain requests for ruling | Jul 2, 2002 | View |
| RR No. 17-2001 | Implements the provisions on Community Mortgage Program under Republic Act No. 7279, otherwise known as the "Urban Development and Housing Act of 1992" | Nov 14, 2001 | View |
| RR No. 14-2001 | Implements certain provisions of the Tax Code relative to the allowance of Net Operating Loss Carry-Over (NOLCO) as a deduction from gross income | Oct 10, 2001 | View |
| RR No. 06-2001 | Amends pertinent provisions of certain revenue issuances relative to the inclusion of additional taxpayers to be subject to Final Withholding Tax, revision of the Withholding Tax rates on certain income payments subject to Creditable Withholding Tax, time for the filing of various tax returns and payment of the taxes due thereon and others | Aug 1, 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. 13-2000 | Implements the provisions of Section 34(B) of the Tax Code of 1997 relative to the requirements for the deductability of interest expense from the gross income of a corporation or an individual engaged in trade, business or in the practice of profession | Dec 29, 2000 | 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. 15-2000 | Creates, drops and renames the Alphanumeric Tax Codes (ATCs) of revenue sources for proper classification of taxes | May 5, 2000 | View |
| RMO No. 07-2000 | Prescribes the policies and guidelines in the generation of the annual top individual and corporate income taxpayers | Mar 20, 2000 | View |
| RR No. 11-99 | Prescribes the issuance of Taxpayer Identification Number (TIN) to all taxpayers and qualified applicants and the mandatory incorporation of TIN in government forms, papers or documents | Aug 30, 1999 | View |
| RR No. 09-98 | Prescribes the regulations to implement RA No. 8424 relative to imposition of the Minimum Corporate Income Tax on domestic corporations and resident foreign corporations | Sep 2, 1998 | View |
| RMO No. 28-98 | Amends RMO No. 3-98 by amending the Alphanumeric Tax Codes on fringe benefits | Apr 1, 1998 | View |
| RMO No. 25-98 | Defines the policies for the amendment/clarification of RMO No. 8-98 relative to the Corporate Stock Documentary Stamp Tax Program | Mar 13, 1998 | View |