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Showing 243 results: BIR issuances on Excise tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 1-2018Provides the revised tax rates on Mineral Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 13-94Jan 15, 2018View
RMC No. 04-2018Provides transition procedures for all eFPS filers in filing tax return affected by the revised Excise Tax rates on cigars and cigarettes, petroleum products, automobiles, non-essential services (invasive cosmetics procedures), sweetened beverages and mineral products, pursuant to the provisions of the TRAIN LawJan 11, 2018View
RMO No. 01-2018Creates the Alphanumeric Tax Codes (ATCs) for sweetened beveragesJan 8, 2018View
RMC No. 104-2017Circularizes the copy of RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Act) and President Duterte's VETO message to the TRAIN ActDec 29, 2017View
RR No. 7-2017Amends pertinent provisions of RR No. 2-1998, as amended, in relation to RR No. 6-2012 reducing Bangko Sentral ng Pilipinas' obligation as withholding agent of the Creditable Withholding Tax from the rate of 5% to 1%Nov 23, 2017View
RMO No. 26-2017Prescribes the guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are produced or keptOct 4, 2017View
RMO No. 20-2017Amends RMO No. 82-2010 on the criteria and procedures for attrition of officials and employees of the BIR under RA No. 9335 (Attrition Act of 2005) and its implementing rules and regulationsSep 14, 2017View
RMO No. 16-2017Amends certain provisions of RMO No. 5-2004 particularly on the application, processing and issuance of ATRIG on importation of wheat by millers and traders relative to the advance payment of Value-Added Tax on the sale of flourJul 21, 2017View
RR No. 4-2017Amends certain provisions of RR No. 2-2016 particularly in the issuance of Authority to Release Imported Goods for imported automobiles already released from customs custodyMar 7, 2017View
RMC No. 01-2017Clarifies Section 2(c) of RR No. 7-2014 on the colors of cigarette tax stamps relative to the implementation of the unitary Excise Tax rate under RR No. 17-2012Jan 4, 2017View
RMO No. 33-2016Prescribes the uniform procedures for the implementation of Internal Revenue Stamp Integrated System (IRSIS)Jun 30, 2016View
RMC No. 68-2016Informs all taxpayers and others concerned of the new and upgraded internal revenue stamp design for cigarette productsJun 30, 2016View
RMO No. 30-2016Prescribes the guidelines, policies and procedures for replacement of spoiled/bad order and factory defected internal revenue stamps under the Internal Revenue Stamps Integrated System (IRSIS)Jun 28, 2016View
RMO No. 12-2016Prescribes the policies, guidelines and procedures in the manual issuance of Authority to Release Imported Goods (ATRIG) for imported automobiles already released from the custody of Bureau of Customs pursuant to RR No. 2-2016Apr 4, 2016View
RR No. 2-2016Prescribes the guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIGs) for imported automobiles already released from customs custodyMar 4, 2016View
RMC No. 23-2016Publishes the full text of Implementing Rules and Regulations of Republic Act No. 10643 entitled "An Act to Effectively Instill Health Consciousness Through Graphic Health Warnings on Tobacco Products"Feb 23, 2016View
RMO No. 01-2016Implements the centralized processing of Authority to Release Imported Goods (ATRIG) for excisable productsJan 7, 2016View
RMC No. 02-2015Informs taxpayers relative to the availability of certain Annual Income Tax and Excise Tax Returns in Offline eBIRForms Package, which could be submitted thru the eFPSJan 9, 2015View
RMC No. 89-2014Clarifies the implementation of the increase in Excise Tax rates on locally-manufactured cigarettes effective January 1, 2015 in relation to the new Internal Revenue StampsDec 23, 2014View
RMC No. 74-2014Announces the availability of BIR Form Nos. 2200-A (Excise Tax Return for Alcohol Products) and 2200-T (Excise Tax Return for Tobacco Products) in Electronic Filing and Payment System and Electronic Bureau of Internal Revenue Forms Offline PackageSep 17, 2014View
RR No. 7-2014Prescribes the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) for the ordering, distribution and monitoring thereofSep 8, 2014View
RMO No. 28-2014Amends the Revised Code of Conduct for Revenue Officials and Employees by prescribing the policies and guidelines on the protection of the BIR against tobacco industry interferenceJul 28, 2014View
RMO No. 25-2014Prescribes the revised procedures, policies and guidelines, including enhancement in the format, for the preparation of “Reports on Drastic Changes in Collection Performance” (BIR Form Nos. 1771A to 1771C)Jul 21, 2014View
RMC No. 50-2014Reiterates and clarifies the requirement in the issuance of Withdrawal Certificate for every removal of petroleum or petroleum productsJun 10, 2014View
RMO No. 14-2014Prescribes the policies, guidelines and procedures for the processing and issuance of an Electronic Authority To Release Imported Goods (eATRIG) for Excise Tax purposesMar 19, 2014View