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Showing 320 results: BIR issuances on eFiling and ePayment

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 25-2008Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of delisted and newly enlisted large taxpayersJun 17, 2008View
RMC No. 43-2008Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environmentMay 27, 2008View
RMC No. 42-2008Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environmentMay 26, 2008View
RR No. 7-2008Prescribes the regulations to govern the taxation on the sale to the Bangko Sentral ng Pilipinas of gold and other metallic mineral products extracted or produced by small-scale miners and further amends RR No. 2-98, as amendedMay 2, 2008View
RMC No. 33-2008Prescribes the electronic filing returns after manual payment of the tax during officially announced system limited availabilityApr 17, 2008View
RMC No. 32-2008Gives permission and extends the deadline for the manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environmentApr 15, 2008View
RMC No. 28-2008Circularizes the interim procedure in the handling of Tax Subsidy Availment Certificate and Tax Subsidy Debit Memo used in the payment of internal revenue taxes through the eFPSApr 1, 2008View
RMO No. 11-2008Amends the criteria for bank accreditation and prescribes the policies, guidelines and procedures relative to the determination of the applicable float period as incentives to Authorized Agent Banks (AABs) and imposition of penalties for violations committed by AABsMar 12, 2008View
RR No. 2-2008Amends certain rules and regulations relative to the collection and remittance of taxes paid to Authorized Agent Banks (AABs) thru Over-the-Counter and Electronic Filing and Payment System and further amends the Memorandum of Agreement relative to the accreditation of the AABsFeb 29, 2008View
RMC No. 03-2008Circularizes the transition procedures for all eFPS filers in using the enhanced BIR Form No. 1702Q – Quarterly Income Tax Return for corporations and partnerships (October 2007 [ENCS])Jan 7, 2008View
RMC No. 89-2007Directs all large taxpayers to strictly comply with the Electronic Filing and Payment System regulations relative to the mandatory e-Filing of tax returns and e-Payment of taxes due thereonDec 18, 2007View
RMC No. 62-2007Publishes the full text of unnumbered memorandum entitled “EFPS Filers Without Payment for Returns Filed in 2007”Oct 3, 2007View
RR No. 10-2007Amends further Section 3 of RR No. 9-2001 expanding the coverage of taxpayers required to file returns and pay taxes through the Electronic Filing and Payment SystemAug 1, 2007View
RMC No. 43-2007Prescribes the policies governing the issuance of Tax Clearance Certificates to contractors for bidding and collection purposes pursuant to Revenue Regulations No. 3-2005Jul 6, 2007View
RR No. 6-2007Prescribes the consolidated regulations on advance Value-Added Tax on the sale of refined sugar, amending and/or revoking all revenue issuances issued to this effect, and for other related purposesMay 9, 2007View
RMO No. 04-2007Prescribes the guidelines and procedures on the issuance and use of Revenue Official Receipts during specified tax deadlines in areas where there are Authorized Agent BanksApr 12, 2007View
RMC No. 60-2006Prescribes the necessary steps to ensure that only authentic Tax Debit Memos are received by the Revenue District Offices and/or Authorized Agent BanksOct 9, 2006View
RMC No. 55-2006Announces the availability of the enhanced version of BIR Forms 2550M/2550Q and 1702/1702Q in Electronic Filing and Payment SystemSep 5, 2006View
RMO No. 10-2006Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs)Apr 4, 2006View
RR No. 3-2006Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 9334, and clarifies certain provisions of existing Revenue Regulations relative theretoJan 5, 2006View
RMC No. 72-2005Prescribes 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, 2005View
RMO No. 15-2005Prescribes the policies, guidelines and procedures to implement Revenue Regulations No. 4-2005 re: implementing Bangko Sentral ng Pilipinas Circular No. 472 (Sec. 1) requiring all bank borrowers and co-makers to submit latest Income Tax Return and Financial Statement received by BIRJun 8, 2005View
RR No. 4-2005Prescribes the rules and regulations implementing Bangko Sentral ng Pilipinas Circular No. 472, Series 2005 requiring all bank borrowers and co-makers to submit latest Income Tax Return and Financial Statement received by BIRFeb 17, 2005View
RR No. 3-2005Prescribes the rules and regulations implementing EO No. 398 and requiring timely and complete payment of taxes as a pre-condition for entering into and as a continuing obligation in contracts with governmentFeb 17, 2005View
RR No. 1-2005Amends further pertinent provisions of RR Nos. 7-95 and 8-2002 relative to transactions exempt from VAT and the submission of Quarterly Summary List of Sales and PurchasesFeb 11, 2005View