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Showing 320 results: BIR issuances on eFiling and ePayment

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 71-2004Prescribes the mandatory availment of the Electronic Filing and Payment System and mandatory Electronic Submission of Summary List of Sales and Purchases and Annual Alphalist of Income Payees and Taxes WithheldNov 23, 2004View
RMO No. 44-2004Prescribes the use of revised Access Request FormsOct 13, 2004View
RR No. 05-2004Provides for additional tax returns/forms which shall be filed thru the eFPS, as well as expands the coverage and revises the requirements for eFPS enrollmentMay 14, 2004View
RR No. 03-2004Suspends the implementation of withholding tax on income payments made to suppliers of agricultural productsMar 12, 2004View
RR No. 26-2002Amends 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 classificationDec 19, 2002View
RR No. 16-A-2002Prescribes November 19, 2002 as the effectivity date of RR No. 16-2002 relative to the modes of and procedures for the payment of internal revenue taxes through Authorized Agent BanksNov 7, 2002View
RR No. 16-2002Amends the provisions relative to the acceptable modes of and procedures for payment of internal revenue taxes coursed through Authorized Agent BanksOct 14, 2002View
RMC No. 30-2002Prescribes the procedures in the manner of filing of Value-Added Tax and Percentage Tax returns and payment of taxes due thereon of taxpayers under RDO No. 24 – City of ValenzuelaAug 20, 2002View
RMO No. 19-2002Prescribes the amended guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)Jul 22, 2002View
RR No. 09-2002Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS)Jul 5, 2002View
RR No. 08-2002Amends further pertinent provisions of RR No 7-95 relative to the time of filing of Quarterly VAT returns; contents and submission of Quarterly Total Monthly Sales and Purchases per supplier or customer, and provides for the penalties and effect of non-submission thereof; and clarifies further the mode of remittance of VAT due from non-residentsJun 24, 2002View
RMC No. 20-2002Circularizes the agreement between the BIR and the Bankers Association of the Philippines that the Electronic Fund Transfer Instruction System (EFTIS) currently used by Commercial and Universal banks in paying their own tax liabilities shall be considered as e-paymentJun 21, 2002View
RMO No. 05-2002Prescribes the guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)Apr 15, 2002View
RR No. 04-2002Amends 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 filedApr 5, 2002View
RR No. 02-2002Amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for large taxpayers and optional for certain identified non-large taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereonMar 27, 2002View
RMO No. 30-2001Revises the policies, guidelines and procedures in the processing of application for bank accreditation; renewal of accreditation and disaccreditation of Authorized Agent Banks (AABs); AABs merger/buy-out; change of names and/or addresses; monitoring of performance and evaluation of AABs; and imposition of penalties on AABs' violations and settlement of unremitted collectionNov 26, 2001View
RR No. 19-2001Amends/updates the provisions contained in the agreement between the BIR and the Authorized Agent Banks relative to the collection of internal revenue tax liabilities through the banking systemNov 16, 2001View
RMO No. 28-2001Prescribes the guidelines and procedures in the reconciliation of collections and remittances of Authorized Agent Banks at the Revenue District Office levelOct 26, 2001View
RR No. 09-2001Regulates the electronic filing of tax returns and payment of taxesAug 16, 2001View
RMO No. 37-99Prescribes the procedures to be followed by non-ITS Revenue District Offices in the monitoring of submission of collection documents by Authorized Agent Bank branchesMay 3, 1999View