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. 66-2003 | Clarifies the taxability of the Philippine Airlines for Income Tax purposes as well as other similarly situated franchise grantees. | Oct 16, 2003 | View |
| RMO No. 30-2003 | Prescribes the guidelines and procedures in the extraction, analysis, disclosure/dissemination, utilization, and monitoring of RELIEF data for audit and enforcement purposes | Oct 1, 2003 | View |
| RMC No. 36-2003 | Directs BIR officials and employees to refrain from acting as "Brokers" or Go-Betweens and similar other roles in the selling/buying/transfers of Tax Credit Certificates | Jun 18, 2003 | View |
| RR No. 14-2003 | Amends RR No. 2-98 to simplify the collection of tax through withholding at source on sales of goods or services subject to the 3% Percentage Tax and/or the Value-Added Tax | Apr 3, 2003 | View |
| RMO No. 08-2003 | Identifies government officials designated as withholding agents personally responsible for the correct withholding and timely remittance of tax | Apr 1, 2003 | View |
| RMC No. 03-2003 | Prescribes the manner of accomplishing Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF) | Jan 13, 2003 | View |
| RMC No. 01-2003 | Provides basic information and answers to questions frequently asked about substituted filing of income tax returns by qualified pure compensation income earners | Jan 3, 2003 | View |
| RR No. 19-2002 | Amends RR No. 3-2002 and further amends RR No. 2-98 relative to the substituted filing of Income Tax return of employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax | Nov 25, 2002 | View |
| RMC No. 36-2002 | Publishes the full text of GSIS Branch Memorandum Circular No. 03-2002 entitled "Increase in the Maximum Limit of Employees' Compensation Contributions Effective January 1, 2003" | Sep 3, 2002 | View |
| RMC No. 35-2002 | Publishes the full text of GSIS Branch Memorandum Circular No. 02-2002 entitled “Abolition of Average Monthly Compensation Limit and the Revised Schedule of Contributions Under RA 8291 Effective January 1, 2003” | Sep 3, 2002 | View |
| RMC No. 34-2002 | Publishes the full text of Presidential Anti-graft Commission Memorandum regarding the duty to respond to all communications within 15 working days pursuant to RA No. 6713 | Sep 3, 2002 | View |
| RR No. 10-2002 | Authorizes the imposition of a ceiling on entertainment, amusement and recreational expenses | Jul 18, 2002 | View |
| RMO No. 06-2002 | Prescribes the administrative sanctions for non-attendance at the weekly flag ceremony | Apr 24, 2002 | View |
| RMC No. 13-2002 | Clarifies the venues for the filing of Income Tax returns of employees of establishments classified as regular large taxpayers, excise taxpayers and those under the jurisdiction of the Large Taxpayers District Offices in Makati and Cebu | Apr 11, 2002 | View |
| RMC No. 12-2002 | Publishes the formats to be used by the withholding agents in the submission/filing in diskette form of alphabetical list of employees and list of payees which form part of the Annual Information Return (BIR Form No. 1604-CF/1604-E) | Apr 4, 2002 | View |
| RR No. 03-2002 | Amends certain provisions of RR No. 2-98, as amended, relative to the submission of the Alphabetical Lists of Employees/Payees in diskette form and the substituted filing of Income Tax returns of payees/employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax | Mar 27, 2002 | View |
| RMC No. 10-2002 | Prescribes the guidelines in the implementation of Administrative Order No. 32 providing for adjusted official working hours for the months of April and May 2002 | Mar 27, 2002 | View |
| RR No. 12-2001 | Amends pertinent provisions of certain revenue issuances relative to the revision of the Withholding Tax rates on certain income payments subject to Withholding Tax, deferment of the new deadline dates for filing selected tax returns, reporting requirements for recipients of talent fees, and for other purposes | Sep 10, 2001 | View |
| RR No. 11-2001 | Amends RR No. 1-68, as amended, otherwise known as the Private Retirement Benefit Plan Regulations | Sep 10, 2001 | View |
| RR No. 10-2001 | Amends RR No. 8-2001 relative to the period of availment of the Voluntary Assessment Program (VAP), additional benefits to taxpayers who availed of the VAP and clarification of some of the conditions for the availment thereof | Sep 10, 2001 | View |
| RMO No. 17-2001 | Creates new Alphanumeric Tax Codes (ATCs) for marginal income earners and for other income earnings not otherwise classified as compensation or business income or income derived from the practice of profession | Jul 19, 2001 | View |
| RMO No. 14-2001 | Prescribes the guidelines and procedures in maintaining the records of accountabilities of revenue officers and employees on issued and transferred furniture, equipment, vehicle and other semi-expendable properties | Jul 11, 2001 | View |
| RR No. 03-2001 | Grants moratorium on the withholding of Income Tax on the compensation income of public elementary and secondary school teachers employed by the national government | Apr 16, 2001 | View |
| RMO No. 05-2001 | Prescribes the policies and procedures in the receipt, transmittal and processing of the Alphabetical List of Employees/Income Payees as an attachment to the Annual Information Return | Feb 16, 2001 | View |
| RR No. 10-2000 | Amends further RR Nos. 2-98, 3-98 and 8-98 with respect to the exemption of monetized leave credits of government officials and employees and the enumeration of "de minimis" benefits which are exempt from income tax on compensation and from fringe benefits tax | Dec 29, 2000 | View |