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Showing 243 results: BIR issuances on Excise tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 2-2020Mandates all Revenue District Offices to require all gasoline stations to submit a sworn declaration of Inventory of Diesel, Gasoline and Kerosene as of December 31, 2019Jan 3, 2020View
RMC No. 130-2019Reiterates Revenue Memorandum Order No. 75-2010 on the submission of the Monthly Certification of Excise Tax Collection on Minerals, Mineral Products and Quarry ResourcesDec 4, 2019View
RMO No. 53-2019Amends further certain provisions of RMO No. 25-2014, as amended by RMO No. 46-2019 relative to the preparation of the "Reports on Drastic Changes in Collection Performance"Oct 29, 2019View
RMC No. 104-2019Mandates all Revenue District Offices to submit to Excise Large Taxpayers Field Operations Division the list of all retail gasoline stations within their areas of jurisdictionOct 9, 2019View
RMO No. 47-2019Modifies and drops the Alphanumeric Tax Code (ATC) on Final Withholding Tax on Amounts Withdrawn from Decedent's Deposit Account and Excise Tax on the Performance of Services on Invasive Cosmetic Procedures pursuant to RR No. 8-2019 and RR No. 2-2019Sep 5, 2019View
RMC No. 92-2019Publishes the full text of the RA No. 11346 entitled "An Act Increasing the Excise Tax on Tobacco Products Imposing Excise Tax on Heated Tobacco Products and Vapor Products, Increasing the Penalties for Violations of Provisions on Articles Subject to Excise Tax, and Earmarking a Portion of the Total Excise Tax Collection from Sugar-Sweetened Beverages, Alcohol, Tobacco, Heated Tobacco and Vapor Products for Universal Health Care, Amending for this Purpose Sections 144, 145, 146, 147, 152, 164, 260, 262, 263, 265, 288 and 289, Repealing Section 288(B) and 288(C), and Creating New Sections 263-A, 265-B and 288-A of the NIRC of 1997, as Amended by RA No. 10968 and for Other Purposes"Sep 5, 2019View
RMC No. 85-2019Circularizes the full text of Joint Circular No. 001-2019 of the DOF, BIR and BOC entitled "Prescribing the Implementing Guidelines of the Fuel Marking Program pursuant to Republic Act No. 10963 (TRAIN Law)"Aug 22, 2019View
RMO No. 46-2019Further amends the procedures, policies and guidelines in the preparation of "Reports on Drastic Changes in Collection Performance" (BIR Form Nos. 1771A to 1771C) and revises the format thereofAug 8, 2019View
RMC No. 66-2019Publishes the full text of RA No. 11256 entitled "An Act to Strengthen the Country's Gross International Reserves, Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes"Jul 4, 2019View
RMC No. 61-2019Circularizes Republic Act No. 11256, entitled "An Act to Strengthen the Gross International Reserves (GIR), Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes"Jun 11, 2019View
RR No. 2-2019Implements the imposition of Excise Tax on Non-Essential Services introduced by RA No. 10963 (TRAIN Law)Mar 19, 2019View
RMO No. 7-2019Updates the BIR Operational Key Performance Indicators for CY 2019Feb 1, 2019View
RMC No. 6-2019Clarifies the provisions of RMC No. 105-2018 pertaining to the submission of alphabetical list of First Buyer/Possessor of locally produced coal from whom Excise Taxes due on coal were collected by the producer acting as collecting agent for remittance to the BIRJan 17, 2019View
RMO No. 4-2019Creates the Alphanumeric Tax Code for selected Excise Taxes on exports paid through Payment Form (BIR Form No. 0605)Jan 15, 2019View
RMC No. 105-2018Clarifies the payment of Excise Tax on Domestic Coal pursuant to the provisions of Revenue Regulations (RR) No. 1-2018, amending for the purpose RR No. 13-94Dec 19, 2018View
RR No. 24-2018Further amends Section 9 of Revenue Regulations No. 25-2003 relative to the determination by the Department of Energy whether the automobiles subject to Excise Tax exemption are Hybrid or Purely Electric Vehicles pursuant to the provisions of RA No. 10963 (TRAIN Law)Nov 28, 2018View
RMO No. 41-2018Modifies the Alphanumeric Tax Code (ATC) for Petroleum Products under RA No. 10963 (TRAIN Act)Sep 5, 2018View
RR No. 20-2018Provides the implementing rules and guidelines on the imposition of Excise Tax on sweetened beverages pursuant to the provisions of RA No. 10963 (TRAIN Law)Aug 22, 2018View
RMO No. 31-2018Creates the Alphanumeric Tax Code for Petroleum Products under RA No. 10963 (TRAIN Act)Jul 10, 2018View
RMO No. 29-2018Creates ATCs for selected Excise Taxes under RA No. 10963 (TRAIN Act)Jul 3, 2018View
RMO No. 16-2018Modifies the Alphanumeric Tax Code (ATC) for sweetened beveragesApr 5, 2018View
RMO No. 12-2018Prescribes the BIR Operational Key Performance Indicators for CY 2018Mar 2, 2018View
RR No. 2-2018Provides the revised tax rates  and other implementing guidelines on Petroleum Products pursuant to the provisions of RA No. 10963 (TRAIN Law)Jan 24, 2018View
RR No. 5-2018Implements the adjustment of rates on Excise Tax on Automobiles pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 25-2003Jan 15, 2018View
RR No. 3-2018Provides the revised tax rates on Tobacco Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 17-2012Jan 15, 2018View