BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
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Showing 251 results: BIR issuances on Corporations
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 20-2015 | Prescribes the policies, guidelines and procedures on the registration of employees | Sep 18, 2015 | View |
| RMC No. 32-2015 | Publishes the full text of the Memorandum of Understanding among the DOF, DTI, DILG, QC-LGU, BIR, SEC, SSS, PhilHealth, Pag-IBIG Fund and NCC | Jun 8, 2015 | View |
| RMC No. 14-2015 | Prescribes the guidelines in the filing, receiving and processing of Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) for Taxable Year 2014 using the electronic platform of BIR | Apr 6, 2015 | View |
| RMC No. 07-2015 | Reiterates the tax treatment of interest income derived from Long-Term Deposits or Investment Certificates as described in RR No. 14-2012 and clarified in RMC Nos. 77-2012 and 81-2012 | Mar 6, 2015 | View |
| RMC No. 06-2015 | Publishes the full text of Executive Order No. 173 entitled "Reduction and Condonation of Real Property Taxes and Interest/Penalties Assessed on the Power Generation Facilities of Independent Power Producers under Build-Operate-Transfer Contracts with Government-Owned and/or -Controlled Corporations" | Jan 22, 2015 | View |
| RMC No. 79-2014 | Clarifies the tax treatment of stock option plans and other option plans | Nov 3, 2014 | View |
| RMO No. 34-2014 | Clarifies certain provisions of RMO No. 20-2013 on the issuance of Tax Exemption Rulings for qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amended | Sep 18, 2014 | View |
| RMC No. 73-2014 | Clarifies the Withholding Tax rates on dividend payments to Philippine Central Depository Nominees | Sep 15, 2014 | View |
| RMO No. 23-2014 | Clarifies and consolidates the obligations of government agencies, bureaus and instrumentalities as Withholding Agents | Jun 20, 2014 | View |
| RR No. 2-2014 | Prescribes the new Income Tax forms | Feb 3, 2014 | View |
| RMC No. 03-2014 | Circularizes the modification of BIR Ruling DA (C-133) 431-2008 | Jan 14, 2014 | View |
| RMO No. 02-2014 | Amends RMO No. 11-2004 which prescribes the use of the revised taxpayer type classification, and adopts the latest Philippine Standard Industrial Classification (PSIC) and Philippine Standard Occupational Classification (PSOC) | Jan 8, 2014 | View |
| RMO No. 01-2014 | Drops and creates the Alphanumeric Tax Code (ATC) on Franchise Tax due from Philippine Amusement and Gaming Corporation (PAGCOR) | Jan 3, 2014 | View |
| RMC No. 69-2013 | Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 011, s-2012 entitled “Premium Contribution Schedule of the Formal Sector Employees and their Employers Effective 01 January 2013” | Nov 8, 2013 | View |
| RMO No. 28-2013 | Amends certain provisions of RMO No. 20-2013, prescribing the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations | Oct 30, 2013 | View |
| RMC No. 68-2013 | Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 057, s-2012 entitled "Partial Deferral of the Implementation of PhilHealth Premium Contribution Increase Until the End of CY 2013" | Oct 25, 2013 | View |
| RMC No. 66-2013 | Circularizes the revocation of BIR Ruling No. 011-07 | Oct 1, 2013 | View |
| RMO No. 24-2013 | Prescribes the guidelines, policies and procedures on the use of electronic Bureau of Internal Revenue Forms (eBIRForms) in relation to Revenue Memorandum Circular No. 61-2012 | Sep 11, 2013 | View |
| RMO No. 20-2013 | Prescribes the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amended | Jul 22, 2013 | View |
| RR No. 11-2013 | Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filing | Jun 6, 2013 | View |
| RMC No. 40-2013 | Circularizes the full text of RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” | May 14, 2013 | View |
| RMC No. 33-2013 | Clarifies the Income Tax and Franchise Tax due from PAGCOR, its contractees and licensees | Apr 23, 2013 | View |
| RR No. 5-2013 | Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporation | Apr 22, 2013 | View |
| RMO No. 10-2013 | Prescribes the revised guidelines and procedures in the issuance and enforcement of Subpoenas Duces Tecum and the prosecution of cases for non-compliance therewith | Apr 22, 2013 | View |
| RMC No. 26-2013 | Disseminates the Primer on BIR Form No. 1701 (Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts, including those with both business and compensation income) and BIR Form No. 1702 (Annual Income Tax Return for Corporation, Partnership and other Non-Individual Taxpayer) November 2011 ENCS | Mar 19, 2013 | View |