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)
Clear filters

Showing 243 results: BIR issuances on Excise tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 07-2002Rationalizes the issuance of permits by the Bureau of Internal Revenue to establisments subject to Excise TaxJun 24, 2002View
RMC No. 18-2002Circularizes the interpretation by the Supreme Court of the Philippines of the pertinent provisions of Section 140 of the Tax Code of 1997 relative to exemption from specific tax of the sale of stemmed leaf tobaccoMay 31, 2002View
RR No. 05-2002Prescribes the establishment of electronic linkage with excise establishmentMay 27, 2002View
RMC No. 13-2002Clarifies 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 CebuApr 11, 2002View
RR No. 01-2002Prescribes the use of new Excise Tax return formsMar 27, 2002View
RR No. 07-2000Amends RR No. 2-98 regarding the requirement for list of income payeesNov 7, 2000View
RMO No. 30-2000Prescribes the Year 2000 Audit Program for Excise TaxpayersAug 17, 2000View
RMO No. 21-2000Prescribes the policies and procedures in the processing and approval of taxpayer's application for permit to adopt computerized accounting system and its componentsAug 3, 2000View
RMO No. 12-2000Prescribes the policies and procedures in the conduct of written qualifying examinations for Group Supervisors (Assessment and Enforcement) who may be assigned to the Large Taxpayers Service, the Excise Taxpayers Service or the Enforcement ServiceApr 27, 2000View
RMO No. 07-2000Prescribes the policies and guidelines in the generation of the annual top individual and corporate income taxpayersMar 20, 2000View
RR No. 17-99Prescribes the regulations to implement the 12% increase in the Excise Tax imposed on distilled spirits, wines, fermented liquors and cigars and cigarettes packed by machine effective January 1, 2000Dec 27, 1999View
RR No. 14-99Amends RR No. 14-97 relative to the imposition of Excise Taxes on automobiles and other motor vehiclesOct 13, 1999View
RMO No. 77-99Prescribes the guidelines and procedures in the administration of the qualifying examination for Revenue Officers who will conduct the audit of excise taxpayersOct 4, 1999View
RMO No. 55-99Prescribes the procedures and documentary requirements in the importation of articles subject to Excise Tax, as well as the raw materials and apparatus or mechanical contrivances specially used for the manufacture thereofJul 12, 1999View
RMO No. 99-98Prescribes the procedures for the filing of excise tax returns and payment of excise taxes on petroleum products, including the use of Reimbursement Certificates-Tax Debit Memo in the payment of said taxesDec 29, 1998View
RMO No. 90-98Prescribes the payment of printing costs of BIR labels for wines, spirits and other alcohol products being charged by the authorized printerDec 11, 1998View
RMO No. 87-98Prescribes the policies and procedures for the preparation and submission of the 1999 Work Plan of ActivitiesDec 7, 1998View
RMO No. 77-98Prescribes the guidelines and procedures on the issuance and utilization of the Oil Firms' Reimbursement Certificate and Reimbursement Certificate – Tax Debit MemoOct 14, 1998View