BIR Library
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Showing 107 results: BIR issuances on Estate and donor's tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 87-2014 | Suspends all audit and other field operations of the BIR effective December 16, 2014 | Dec 9, 2014 | View |
| RMC No. 86-2014 | Clarifies the valuation of contributions or gifts actually paid or made in computing taxable income | Dec 5, 2014 | View |
| RMC No. 79-2014 | Clarifies the tax treatment of stock option plans and other option plans | Nov 3, 2014 | View |
| RMC No. 51-2014 | Clarifies the inurement prohibition under Section 30 of the National Internal Revenue Code of 1997 | Jun 11, 2014 | View |
| RMC No. 75-2013 | Suspends all audit and field operations of the Bureau of Internal Revenue effective December 16, 2013 | Dec 16, 2013 | View |
| RMC No. 53-2013 | Clarifies the taxability of donations given to homeowners’ association of subdivisions and villages | Aug 14, 2013 | View |
| RMC No. 34-2013 | Clarifies the proper accomplishment and filing of Estate Tax returns | Apr 26, 2013 | View |
| RMC No. 51-2011 | Circularizes Section 7 of RA No. 9647 known as the “Philippine Normal University Modernization Act of 2009” | Nov 3, 2011 | View |
| RMO No. 69-2010 | Prescribes the guidelines on the issuance of electronic Letters of Authority, Tax Verification Notices and Memoranda of Assignment | Aug 13, 2010 | View |
| RMC No. 61-2010 | Suspends the generation and issuance of electronic Letter of Authority (eLAs), revokes RMC No. 56-2010 and clarifies the use of BIR Form 0421 – Tax Verification Notices | Jul 14, 2010 | View |
| RMC No. 59-2010 | Circularizes Sections 5(c) and 6 of Republic Act No. 10072 entitled “An Act Recognizing the Philippine National Red Cross as an Independent, Autonomous, Non-Governmental Organization Auxiliary to the Authorities of the Republic of the Philippines in the Humanitarian Field, to be known as the Philippine National Red Cross” | Jul 1, 2010 | View |
| RMO No. 59-2010 | Amends certain reportorial requirements and responsibilities for the Project Rest In Peace | Jun 29, 2010 | View |
| RMC No. 53-2010 | Circularizes Sec. 23 of the Republic Act No. 10086 entitled “An Act Strengthening People’s Nationalism through Philippine History by Changing the Nomenclature of the National Historical Institute into the National Historical Commission of the Philippines, Strengthening its Powers, and For Other Purposes” | Jun 25, 2010 | View |
| RMC No. 46-2010 | Circularizes Sec. 35 of Republic Act No. 10066 entitled “An Act Providing for the Protection and Conservation of the National Cultural Heritage, Strengthening the National Commission for Culture and Arts (NCAA) and Its Affiliated Cultural Agencies, And For Other Purposes" | Jun 2, 2010 | View |
| RMO No. 10-2010 | Prescribes the policies and guidelines relative to Project R.I.P. | Feb 2, 2010 | View |
| RR No. 6-2008 | Consolidates the regulations prescribing the rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets | May 2, 2008 | View |
| RMO No. 12-2007 | Prescribes the 2007 Audit Program for Revenue District Offices | Jul 6, 2007 | View |
| RMO No. 18-2006 | Amends certain provisions of RMO No. 11-2006 relative to the issuance of Letters of Authority/Audit Notices/Tax Verification Notices (TVNs), timeframe for the submission of the reports of investigation and review of Estate Tax cases covered by TVNs | Aug 31, 2006 | View |
| RMO No. 11-2006 | Prescribes the 2006 Audit Program for Revenue District Offices | Apr 27, 2006 | View |
| RMC No. 69-2004 | Publishes the full text of BOC and BIR Joint Order pertaining to the disposition of tax-exempt vehicles registered or owned by Diplomatic Mission and Consular Offices/Officials, its officers, including its administrative and technical staff members enjoying tax and duty free privileges | Nov 22, 2004 | View |
| RMC No. 78-2003 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2003 | Dec 3, 2003 | View |
| RMO No. 15-2003 | Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions and the issuance of Certificates Authorizing Registration for property transfer transactions subject to Capital Gains Tax, Expanded Withholding Tax, Donor's Tax, Estate Tax and other taxes including Documentary Stamp Tax | May 15, 2003 | View |
| RR No. 10-2003 | Implements the tax incentives provisions of Republic Act No. 8525, otherwise known as the "Adopt-a-School Act of 1998" | Mar 4, 2003 | View |
| RMO No. 02-2003 | Prescribes the revised guidelines in the approval and issuance of Certificates of Qualification for Voluntary Assesment Program (VAP) availments of taxpayers where no returns have been previously filed | Feb 11, 2003 | View |
| RR No. 02-2003 | Consolidates all Revenue Regulations issued on Estate Tax and Donor's Tax, incorporating the amendments introduced by the Tax Reform Act of 1997 | Jan 17, 2003 | View |