BIR Library
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Showing 521 results: BIR issuances on Employees and compensation
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 25-2009 | Circularizes the transition procedures for all eFPS filers in filing tax returns affected by RA No. 9504 and RR No. 7-2008 | May 11, 2009 | View |
| RMC No. 10-2009 | Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Taxes (BIR Form No. 1604-E) | Feb 26, 2009 | View |
| RMC No. 05-2009 | Circularizes the file formats to be used in the submission in electronic form of Alphabetical List of Employees and List of Payees, which form part of the Annual Information Return (BIR Form No. 1604CF – July 2008 ENCS) and the Semestral List of Regular Suppliers by Top 20,000 Private Corporations | Jan 27, 2009 | View |
| RMC No. 04-2009 | Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR form No. 1604-CF) until February 27, 2009 | Jan 26, 2009 | View |
| RMC No. 01-2009 | Publishes the full text of Circular Letter No. 2008-9 entitled “Guidelines Implementing Administrative Order No. 228 and the President’s Directive dated May 31, 2008” | Jan 16, 2009 | View |
| RMC No. 81-2008 | Publishes the full text of Administrative Order No. 239 entitled “Prohibiting the Use of Government Vehicles for Purposes Other Than Official Business, and for Other Purposes” | Dec 18, 2008 | View |
| RMC No. 77-2008 | Clarifies the taxability of director’s fees received by directors who are not employees of the corporation for VAT or Percentage Tax purposes | Dec 3, 2008 | View |
| RMO No. 31-2008 | Reiterates the policies and guidelines on the wearing of prescribed BIR uniforms and/or ID | Oct 24, 2008 | View |
| RR No. 10-2008 | Implements certain provisions of RA No. 9504 entitled "An Act Amending Sections 22, 24, 34, 35, 51 and 79 of RA No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code" relative to the withholding of Income Tax on compensation and other concerns | Sep 24, 2008 | View |
| RMO No. 29-2008 | Further amends RMO No. 17-2008, as amended by RMO No. 26-2008, due to adjustments in the allocation of the CY 2008 BIR collection goal by implementing office affected by delisting/enlisting of taxpayers, and by period affected by non-realization of programmed GDP-real growth rate and implementation of RA No. 9504, among others | Sep 22, 2008 | View |
| RMO No. 28-2008 | Prescribes the policies, guidelines and procedures in the reporting, recording and monitoring of attendance of revenue officials and employees | Sep 2, 2008 | View |
| RMC No. 64-2008 | Circularizes the memorandum of the Commissioner of Internal Revenue on the imposition of limit to the grant of permission for personal travel abroad | Sep 2, 2008 | View |
| RMC No. 51-2008 | Circularizes Memorandum Circular No. 03, s. 2001 issued by the Civil Service Commission entitled “Revised Policies on Merit Promotion Plan” | Jul 30, 2008 | View |
| RR No. 5-2008 | Further amends Revenue Regulations (RR) Nos. 2-98 and 3-98, as last amended by RR No. 10-2000, with respect to "De Minimis Benefits" | Apr 23, 2008 | View |
| RMC No. 34-2008 | Clarifies the tax treatment of director's fees for Income Tax and business tax purposes | Apr 18, 2008 | View |
| RMC No. 15-2008 | Circularizes the procedures and guidelines in the election of rank and file representatives for the National Selection Board | Feb 1, 2008 | View |
| RMC No. 09-2008 | Publishes the full text of Circular Letter No. 2007-10 entitled “Guidelines on the Transfer of Funds to Pay the compensation of Affected Personnel Who Opted to be Placed to Other Government Agencies Pursuant to the Rationalization Program | Jan 10, 2008 | View |
| RMC No. 08-2008 | Publishes the full text of Memorandum Circular No. 13, entitled Amendment to Section 63, Rule XVI of the Omnibus Rules on Leave | Jan 10, 2008 | View |
| RMC No. 84-2007 | Circularizes the full text of CSC Memorandum Circular No. 13, Series 2007 | Dec 11, 2007 | View |
| RMO No. 28-2007 | Prescribes the guidelines and procedures in the transmittal and processing of the Annual Information Return on Income Taxes Withheld on Compensation and Final Withholding Taxes, Annual Information Return of Creditable Taxes Withheld-Expanded/Income Payments Exempt from Withholding Tax and monthly/quarterly/transactional remittance returns with the Monthly Alphalist of Payees and returns required to have Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source under Revenue Regulations No. 2-2006 and procedures in the extraction, matching, analysis, dissemination, utilization of payor/payees data including monitoring the extent of compliance of withholding agents and income recipients subject to Withholding Tax through the Tax Reconciliation System | Sep 24, 2007 | View |
| RMC No. 39-2007 | Clarifies the Income Tax and VAT treatment of agency fees/gross receipts of Security Agencies including the withholding of taxes due thereon | Jun 13, 2007 | View |
| RMC No. 31-2007 | Directs the strict implementation of the imposable sanctions with regard to the Tax Code provision and its implementing regulations on punishable acts of erring financial officers and/or tax practitioners | Apr 25, 2007 | View |
| RMC No. 28-2007 | Publishes the full text of Joint Memorandum Circular No. 2007-1 issued by the DBM Secretary and the President and General Manager of GSIS dated January 2, 2007 entitled “Guidelines on the Recomputation and Refund of the Benefits of Government Service Insurance System (GSIS) Retirees/Members Whose Retirement and Other Benefits Were Reduced by Reason of the Increase in the National Government’s Share in Premium Contribution for the Period July 1997 to December 1998” | Apr 20, 2007 | View |
| RMC No. 23-2007 | Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulations | Mar 22, 2007 | View |
| RMC No. 13-2007 | Clarifies the tax treatment of reimbursable expenses made by personnel/officials of the government or any of its instrumentalities including government owned or controlled corporations | Feb 13, 2007 | View |