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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 521 results: BIR issuances on Employees and compensation
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 69-2013 | Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 011, s-2012 entitled “Premium Contribution Schedule of the Formal Sector Employees and their Employers Effective 01 January 2013” | Nov 8, 2013 | View |
| RMO No. 26-2013 | Establishes the BIR Strategic Performance Management System | Oct 1, 2013 | View |
| RMC No. 55-2013 | Reiterates taxpayers’ obligations in relation to online business transactions | Aug 22, 2013 | View |
| RMC No. 48-2013 | Issues tax compliance reminders to participants of the May 13, 2013 midterm elections | Jul 8, 2013 | View |
| RMC No. 46-2013 | Clarifies the taxability of benefits under Collective Negotiations Agreement granted to government employees’ organizations duly approved/accredited by the Civil Service Commission | Jun 26, 2013 | View |
| RR No. 11-2013 | Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filing | Jun 6, 2013 | View |
| RR No. 8-2013 | Amends certain provisions of RR No. 7-2013, which provides for the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of the 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | May 10, 2013 | View |
| RR No. 7-2013 | Prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | Apr 29, 2013 | View |
| RMO No. 11-2013 | Prescribes the procedure for processing and responding to requests for official information or documents from the BIR | Apr 23, 2013 | View |
| RMC No. 31-2013 | Prescribes the guidelines on the taxation of compensation income of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | Apr 12, 2013 | View |
| RMC No. 29-2013 | Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employees | Apr 2, 2013 | View |
| RMC No. 26-2013 | Disseminates the Primer on BIR Form No. 1701 (Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts, including those with both business and compensation income) and BIR Form No. 1702 (Annual Income Tax Return for Corporation, Partnership and other Non-Individual Taxpayer) November 2011 ENCS | Mar 19, 2013 | View |
| RMC No. 09-2013 | Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associations | Jan 30, 2013 | View |
| RMC No. 88-2012 | Clarifies the tax treatment of stock option plans | Dec 28, 2012 | View |
| RMC No. 80-2012 | Directs all BIR offices performing frontline services to strictly adhere to the provisions of the "Anti-Red Tape Act of 2007" | Nov 28, 2012 | View |
| RMC No. 76-2012 | Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. 17 | Nov 23, 2012 | View |
| RMO No. 26-2012 | Prescribes the policies and guidelines on the use of the Biometric Time Recording (BTR) System in monitoring attendance of employees in the National Office | Nov 22, 2012 | View |
| RMC No. 72-2012 | Disseminates information about the Philippine Business Registry | Nov 22, 2012 | View |
| RMC No. 59-2012 | Publishes the matrix of latest wage rates per region provided by the National Wages and Productivity Commission | Oct 1, 2012 | View |
| RMC No. 39-2012 | Requires the withholding of Income Tax on backwages, allowances and benefits received by employees through garnishments of debts or credits pursuant to a labor dispute award | Aug 6, 2012 | View |
| RMO No. 16-2012 | Prohibits smoking based on 100% smoke-free environment policy, restricts interactions with the tobacco industry and imposes sanctions for violation of the rule | Jun 28, 2012 | View |
| RMO No. 15-2012 | Amends the policies, guidelines and procedures in the reporting, recording and monitoring of attendance of revenue officials and employees | Jun 21, 2012 | View |
| RR No. 8-2012 | Further amends Revenue Regulations relative to the “De Minimis Benefits” | May 11, 2012 | View |
| RMC No. 23-2012 | Reiterates the responsibilities of officials and employees of government offices for the withholding of applicable taxes on certain income payments and the imposition of penalties for non-compliance thereof | May 8, 2012 | View |
| RMO No. 09-2012 | Prescribes the policies, guidelines and procedures in the placement of personnel pursuant to the approved Notice of Organization, Staffing and Compensation Action (NOSCA) relative to the BIR Rationalization Plan under Executive Order No. 366 | Apr 12, 2012 | View |