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Showing 36 results: BIR issuances on Digital and e-commerce
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 8-2024 | Clarifying the provisions of Revenue Regulations No. 16-2023 imposing Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants | Jan 15, 2024 | View |
| RR No. 16-2023 | Further amends the provisions of Revenue Regulations No. 2-98, as amended, to impose Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants | Dec 21, 2023 | View |
| RR No. 8-2023 | Clarifies the information that shall appear in the official receipts/sales invoices on purchases of Senior Citizens (SCs) and Persons With Disabilities (PWDs) through online (E-Commerce) or mobile applications, in relation to Revenue Regulations (RR) No. 10-2015 | Jul 31, 2023 | View |
| RMC No. 49-2023 | Updates the fIoor price of Cigarettes, Heated Tobacco, Vaporized Nicotine and Non-Nicotine Products and reiterates the imposition of corresponding penalties, sanctions and liabilities for noncompliance therewith | May 5, 2023 | View |
| RMC No. 35-2023 | Clarifies the application of the Eighteen (18)-Month Transitory Period in RA No. 11900, as reiterated in its Implementing Rules and Regulations and RR No. 14-2022 | Mar 20, 2023 | View |
| RR No. 14-2022 | Prescribes the rules and regulations implementing the provisions of Republic Act No. 11900, relative to the importation, manufacture, sale, packaging, distribution, use, and communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products | Nov 11, 2022 | View |
| RR No. 8-2022 | Prescribes the policies and guidelines for the implementation of Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), through the use of the Electronic Invoicing/Receipting System (EIS) | Jun 30, 2022 | View |
| RMC No. 71-2022 | Circularizes DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, titled ”Guidelines on the Provision of the Mandatory Statutory Benefits And Privileges of the Senior Citizens And Persons With Disabilities on their Purchases through Online (E-Commerce) and Phone Call/SMS" | May 18, 2022 | View |
| RMO No. 29-2021 | Directs BIR offices to monitor and verify the tax compliance of online merchants, social media influencers and other businesses operating in digital platforms | Oct 29, 2021 | View |
| RMC No. 131-2020 | Circularizes the flyers for professionals, corporations and online sellers | Dec 10, 2020 | View |
| RMC No. 71-2020 | Circularizes the advisory for the adoption of fast-track measures during the COVID-19 state of calamity issued by the Anti-Red Tape Authority through its Advisory No. 01 Series of 2020 | Jul 17, 2020 | View |