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Showing 205 results: BIR issuances on Deadlines and extensions

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RR No. 14-2006	Provides the revised implementing rules for EO No. 399, as amended by EO No. 422, directing the BIR to establish the “No Audit Program” for the purpose of enhancing tax compliance and increasing tax collections with extensions of the deadline for availment thereof	Sep 1, 2006	View
RR No. 7-2006	Further amends certain provision of RR No. 6-2005 pertaining to the deadline in the filing of the No Audit Program (NAP) Participation Form	Jun 16, 2006	View
RMC No. 74-2005	Clarifies that the deadline for availment of Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions is up to the first working day of January 2006	Dec 28, 2005	View
RR No. 27-2003	Amends the transitory provisions of RR No. 18-99 pertaining to the deadline for the usage of properly stamped unused non-VAT invoices or receipts.	Oct 9, 2003	View
RMC No. 52-2003	Extends the deadline for the termination and reporting of all cases being handled by the divisions under the Enforcement Service until September 30, 2003.	Aug 29, 2003	View
RR No. 21-2003	Further amends the Transitory Provisions of RR No. 4-2003, which pertains to the deadlines of submission of inventory list and inventory taking of automobiles	Jul 18, 2003	View
RR No. 15-2003	Grants taxpayers with accounting period ended December 31, 2002 an extension of time up to April 21, 2003 within which to file their Income Tax returns	Apr 16, 2003	View
RMC No. 17-2003	Grants taxpayers with accounting period ended December 31, 2002 an extension of time to file their Income Tax returns up to April 21, 2003	Apr 16, 2003	View
RR No. 11-2003	Extends further the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by professionals and brokers	Mar 4, 2003	View
RR No. 03-2003	Extends the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003	Jan 29, 2003	View
RR No. 28-2002	Extends further the period for the availment of the VAAP until October 31, 2003, subject to the imposition of a progressively increasing additional penalty every month	Dec 20, 2002	View
RR No. 26-2002	Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classification	Dec 19, 2002	View
RR No. 23-2002	Extends further the deadline for the availment of the Voluntary Assessment and Abatement Program (VAAP) until December 16, 2002 as well as amends certain provisions relative to its coverage and rates	Dec 2, 2002	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
RR No. 18-2002	Amends certain provisions of RR Nos. 12-2002 and 17-2002 relative to the implementation of the Voluntary Assessment and Abatement Program (VAAP)	Nov 15, 2002	View
RR No. 12-2002	Provides the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Abatement Program (VAAP) for taxpayers with underdeclared sales/receipts/income for the calendar and fiscal years 2000, and 2001, and the first and second quarter ending June 30, 2002, pursuant to the RELIEF Program of the Bureau of Internal Revenue, and the consequences for non-availment thereof	Sep 12, 2002	View
RR No. 11-2002	Extends the deadline for the submission of the Application for Revalidation of Issued Permits to establishments subject to Excise Tax as well as provides for appeals mechanism in the revalidation process	Aug 8, 2002	View
RR No. 07-2002	Rationalizes the issuance of permits by the Bureau of Internal Revenue to establisments subject to Excise Tax	Jun 24, 2002	View
RMO No. 05-2002	Prescribes the guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)	Apr 15, 2002	View
RR No. 04-2002	Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filed	Apr 5, 2002	View
RR No. 21-2001	Extends further the deadline for availment of the Voluntary Assessment Program until December 28, 2001	Dec 19, 2001	View
RR No. 16-2001	Extends further the deadline for availment of the Voluntary Assessment Program until December 15, 2001, and prescribes a more flexible manner of payment of the amount due thereon	Oct 30, 2001	View
RR No. 12-2001	Amends pertinent provisions of certain revenue issuances relative to the revision of the Withholding Tax rates on certain income payments subject to Withholding Tax, deferment of the new deadline dates for filing selected tax returns, reporting requirements for recipients of talent fees, and for other purposes	Sep 10, 2001	View
RR No. 04-2001	Extends up to April 18, 2001 the deadline for the filing of Income Tax Returns by taxpayers with accounting period ended December 31, 2000	Apr 16, 2001	View
RR No. 01-2001	Extends further the deadline for the accreditation of Tax Agents to June 30, 2001	Mar 5, 2001	View