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 |
|---|---|---|---|
| RMC No. 04-2013 | Requires tax-exempt hospitals to secure revalidated tax exemption rulings/certificates | Jan 14, 2013 | View |
| RMC No. 88-2012 | Clarifies the tax treatment of stock option plans | Dec 28, 2012 | View |
| 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 |
| RR No. 16-2012 | Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No. 06-08 for the purpose | Dec 7, 2012 | View |
| RMC No. 73-2012 | Publishes the full text of Administrative Order No. 31 entitled "Directing and Authorizing All Heads of Departments, Bureaus, Commissions, Agencies, Offices and Instrumentalities of the National Government, including Government-Owned and/or –Controlled Corporations, to Rationalize the Rates of their Fees and Charges, Increase their Existing Rates and Impose New Fees and Charges" | 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. 67-2012 | Circularizes the pertinent portions of the Supreme Court Decision in G.R. Nos. 195909 and 195960 entitled “Commissioner of Internal Revenue –vs- St. Luke’s Medical Center, Inc.,” on the Income Tax treatment of proprietary non-profit hospitals and on the 1998 deficiency Income Tax liability of St. Luke’s Medical Center, Inc. on the revenues it derived from services to paying patients and their tax implications and implementation thereof | Oct 31, 2012 | View |
| RMC No. 65-2012 | Clarifies the taxability of association dues, membership fees and other assessments/charges collected by condominium corporations | Oct 31, 2012 | View |
| RMO No. 22-2012 | Modifies the description of Alphanumeric Tax Code on the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities | Sep 24, 2012 | View |
| RR No. 10-2012 | Defines the requirements for joint venture or consortium formed for the purpose of undertaking construction projects and prescribes the mandatory enrollment of local contractors in the Electronic Filing and Payment System | Jun 1, 2012 | View |
| RMC No. 11-2012 | Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactions | Mar 22, 2012 | View |
| RMC No. 08-2012 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 172087 concerning the liability of PAGCOR to corporate Income Tax and the revocation of pertinent provisions of RR No. 16-2005 relative to the imposition of 10% VAT on PAGCOR | Feb 29, 2012 | View |
| RMC No. 49-2011 | Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of Philippine Health Insurance Corporation (PHIC), including the Income Tax withholding obligation of hospitals/clinics on case rates of PHIC and the matter of 5% Final Withholding VAT for government money payments | Oct 11, 2011 | View |
| RMC No. 48-2011 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR Nos. 163653 and 167689 on the imposition of Documentary Stamp Tax on inter-office memo covering advances granted by an affiliated corporation | Oct 6, 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 |
| RR No. 10-2011 | Amends certain provision of RR No. 16-2005, as amended by RR No. 4-2007, otherwise known as the "Consolidated Value-Added Tax Regulations of 2005", as amended | Jul 7, 2011 | View |
| RMC No. 25-2011 | Circularizes the revocation of BIR Ruling DA (DT-065) 715-2009 in relation to Certificate Authorizing Registration application of Metro Manila Pacific Corporation on its sale of Bonifacio Land Corp. shares | Jun 17, 2011 | View |
| RMO No. 20-2011 | Revises the format of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form W-7) and the manner and procedures of its preparation | May 31, 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 |
| RMC No. 05-2011 | Prescribes the documents required to prove authority to transact with the Bureau of Internal Revenue regarding Tax Credit Certificate issuance, utilization, revalidation and transfer | Feb 3, 2011 | View |
| RMO No. 86-2010 | Prescribes the revised guidelines and procedures in the publication of top taxpayers | Dec 9, 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. 72-2010 | Prescribes the guidelines on the processing of Tax Treaty Relief Applications pursuant to existing Philippine Tax Treaties | Aug 25, 2010 | View |
| RMC No. 67-2010 | Circularizes the revocation of BIR Ruling No. DA-722-2006 issued in favor of Atlas Consolidated Mining and Development Corporation | Aug 10, 2010 | View |
| RR No. 6-2010 | Prescribes the policies, guidelines and procedures in the implementation of the Tax Subsidy granted under Section 17 (c) of RA No. 3591 (Philippine Deposit Insurance Corporation [PDIC] Charter) | Jul 12, 2010 | View |