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 |
|---|---|---|---|
| RR No. 4-2007 | Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005 | Mar 20, 2007 | View |
| RMC No. 13-2007 | Clarifies the tax treatment of reimbursable expenses made by personnel/officials of the government or any of its instrumentalities including government owned or controlled corporations | Feb 13, 2007 | View |
| RMC No. 67-2006 | Prescribes the guidelines and procedure in the pre-audit by the Regional Offices of 2005 tax returns not selected for issuance of Letter of Authority/Audit Notice/Tax Verification Notice under RMO No. 11-2006, as amended by RMO No. 18-2006 | Nov 3, 2006 | View |
| RR No. 9-2006 | Further amends certain provisions of RR No. 6-2005, as amended, implementing the “No Audit Program (NAP)” | Jul 11, 2006 | View |
| RR No. 6-2006 | Regulates the use of functional currency other than the Philippine peso in financial statements that will be submitted and in the books of accounts that will be maintained for internal revenue tax purposes | May 2, 2006 | View |
| RMC No. 72-2005 | Prescribes the transition procedures for all Electronic Filing and Payment System filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affected by the new VAT Law (R.A. 9337) | Dec 22, 2005 | View |
| RMO No. 30-2005 | Prescribes the guidelines and procedures for the issuance of Taxpayer Identification Number to Securities and Exchange Commission (SEC)-registered taxpayers pursuant to Memorandum of Agreement between the SEC and BIR | Dec 2, 2005 | View |
| RMC No. 57-2005 | Prescribes the required attachments to the quarterly VAT return to be filed starting October 25, 2005 | Oct 20, 2005 | View |
| RR No. 16-2005 | Prescribes the Consolidated Value-Added Tax Regulations of 2005 superseding RR No. 14-2005 | Oct 19, 2005 | View |
| RMO No. 22-2005 | Prescribes the guidelines and procedures in the implementation of RR No. 8-2005 on the inclusion as income payments subject to Creditable Withholding Tax of the Manila Electric Company refund to Phase IV customers | Sep 12, 2005 | View |
| RMC No. 44-2005 | Provides guidelines for the taxation of payments for computer software | Sep 8, 2005 | View |
| RMC No. 17-2005 | Publishes the full text of Memorandum Circular No. 35 issued by the President of the Philippines entitled “Directing All Departments, Bureaus, Offices and Instrumentalities of the Government, Including Government-Owned and Controlled Corporations to Implement the Publication of Service Guides and the Posting of Workflow Charts and Providing Guidelines Therefor” | May 12, 2005 | View |
| RR No. 9-2005 | Amends pertinent provisions of Revenue Regulations No. 06-04 relative to the tax exemptions and privileges granted under Republic Act No. 9182, otherwise known as “The Special Purpose Vehicle Act of 2002” | May 10, 2005 | View |
| RR No. 6-2005 | Provides the implementing rules for EO No. 399 directing the BIR to establish the "No Audit Program" (NAP) to enhance tax compliance and increase tax collections | Mar 7, 2005 | View |
| RR No. 2-2005 | Implements relevant provisions of Republic Act Nos. 7227, 7916, 7903 and 7922 otherwise known as "Bases Conversion and Development Act of 1992," "Special Economic Zone Act of 1995," "Zamboanga City Special Economic Zone Act of 1995" and "Cagayan Special Economic Zone Act of 1995" respectively | Feb 15, 2005 | View |
| RR No. 13-2004 | Implements Republic Act No. 9243, otherwise known as "An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" | Dec 29, 2004 | View |
| RMO No. 47-2004 | Prescribes the policies and procedures in the monitoring, identification for inclusions or deletions of Withholding Agents classified as Top 10,000 Private Corporations | Nov 4, 2004 | View |
| RMO No. 41-2004 | Prescribes the policies and procedure in the implementation of the BIR SMS Raffle Promo:"Bayan I-Txt ang Resibo 2004" | Sep 7, 2004 | View |
| RMC No. 45-2004 | Publishes the full text of Memorandum Circular No. 55 issued by the President of the Philippines entitled "Directing all Departments, Bureaus, Offices and Instrumentalities of the Government, Including Government-Owned and Controlled Corporations to Incorporate the Use of 1% by Volume Coconut Methyl Ester in their Diesel Requirements." | Jul 21, 2004 | View |
| RMC No. 33-2004 | Prescribes the revised rules and regulations implementing R.A. No. 8502, otherwise known as the "Jewelry Industry Development Act of 1998.". | Jun 8, 2004 | View |
| RR No. 06-2004 | Implements the tax exemptions and privileges granted under RA No. 9182, otherwise known as the "Special Purpose Vehicle Act of 2002" | May 14, 2004 | View |
| RMO No. 20-2004 | Presents an erratum to RMO No. 18-2004 relative to the Bureau's Centennial Taxpayers Recognition Program | Apr 6, 2004 | View |
| RMO No. 18-2004 | Further expands the coverage of the Centennial Taxpayers Recognition Program (CTRP) to include individual taxpayers who reported a net loss for Tax Year 2002 | Apr 5, 2004 | View |
| RMO No. 14-2004 | Expands the coverage of the Centennial Taxpayers Recognition Program (CTRP) | Mar 26, 2004 | View |
| RMC No. 77-2003 | Classifies payments for software programs for income tax purposes | Nov 19, 2003 | View |