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Showing 251 results: BIR issuances on Corporations
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 97-2021 | Clarifies the taxation of any income received by social media influencers | Aug 16, 2021 | View |
| RMC No. 89-2021 | Circularizes RA No. 11534, titled “An Act Reforming the Corporate Income Tax and Incentives System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and for Other Purposes”, otherwise known as “Corporate Recovery and Tax Incentives for Enterprises Act” or CREATE” | Jul 19, 2021 | View |
| RR No. 11-2021 | Implements the tax exemptions and privileges granted under RA No. 11523 (Financial Institutions Strategic Transfer [FIST] Act) | Jun 23, 2021 | View |
| RMC No. 77-2021 | Clarifies certain provisions of Revenue Memorandum Order No. 14-2021 | Jun 15, 2021 | View |
| RMC No. 76-2021 | Clarifies the illustrative examples in the computation of Corporate Income Tax under Section 3(B) and 3(D) of Revenue Regulations No. 5-2021 | Jun 15, 2021 | View |
| RMC No. 62-2021 | Clarifies certain provisions of Revenue Regulations No. 5-2021 relative to Corporate Income Taxation | May 17, 2021 | View |
| RR No. 5-2021 | Implements 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 1997 | Apr 8, 2021 | View |
| RR No. 2-2021 | Amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive income | Apr 8, 2021 | View |
| RMC No. 42-2021 | Circularizes Republic Act No. 11534 titled, “An Act Reforming the Corporate Income Tax and Incentive System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and For Other Purposes” | Mar 31, 2021 | View |
| RMC No. 32-2021 | Prescribes the standard guidelines and mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for Interim Performance-Based Bonus | Mar 2, 2021 | View |
| RMC No. 15-2021 | Announces the availability of Central Business Portal | Jan 27, 2021 | View |
| RMO No. 46-2020 | Prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amended | Dec 23, 2020 | View |
| RMC No. 131-2020 | Circularizes the flyers for professionals, corporations and online sellers | Dec 10, 2020 | View |
| RMC No. 121-2020 | Announces the pilot implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) | Nov 17, 2020 | View |
| RR No. 20-2020 | Amends certain provisions of RR No. 06-2008 (Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock held as Capital Assets) | Aug 17, 2020 | View |
| RMC No. 83-2020 | Addresses the issues and concerns of taxpayers regarding the tax implications of measures being implemented to prevent the spread of COVID-19 on cross-border matters | Aug 17, 2020 | View |
| RMC No. 64-2020 | Circularizes the revised guidelines and requirements for POGO Licensees and Service Providers in applying for a BIR Clearance in connection with the resumption of operations | Jun 24, 2020 | View |
| RMC No. 46-2020 | Circularizes the guidelines and requirements for POGO Licensees and Service Providers for the processing of their application for a BIR Clearance in connection with the resumption of operations | May 7, 2020 | View |
| RR No. 9-2020 | Implements Section 4 (Z) and Section 4 (EE) of RA No. 11469 (Bayanihan to Heal as One Act) by granting further benefits on donations during the period of Enhanced Community Quarantine in relation to the NIRC of 1997, as amended | Apr 7, 2020 | View |
| RMC No. 3-2020 | Circularizes the availability of the revised BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) January 2018 (ENCS) | Jan 3, 2020 | View |
| RMC No. 137-2019 | Publishes the full text of the Inter Agency Task Force (IATF) Memorandum Circular No. 2019-2 entitled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019 under Executive Order No. 80, s. 2012 and EO No. 201, s. 2016” | Dec 18, 2019 | View |
| RMC No. 134-2019 | Announces the availability of the Revised BIR Form No. 1702-EX (Annual Income Tax Return) January 2018 (ENCS) Version 2 | Dec 5, 2019 | View |
| RMO No. 38-2019 | Clarifies the Tax Exemption of Non-Stock, Non-Profit Corporations under Section 30 of the National Internal Revenue Code of 1997, as Amended | Jul 24, 2019 | View |
| RMC No. 56-2019 | Clarifies the reckoning period for the payment of Documentary Stamp Tax on original issue of shares of stocks | May 29, 2019 | View |
| RMC No. 45-2019 | Publishes the full text of EO No. 77 entitled, "Prescribing Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government Personnel" | Apr 11, 2019 | View |