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Showing 243 results: BIR issuances on Excise tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 23-2013Prescribes the guidelines and procedures for the implementation of the Electronic Official Register Book System (eORB)Aug 8, 2013View
RMO No. 21-2013Amends the provisions of RMO No. 35-2002, as amended by RMO No. 20-2006, prescribing the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise Tax purposesJul 23, 2013View
RMO No. 17-2013Creates, modifies and drops Alphanumeric Tax Code on Excise Tax pursuant to Republic Act No. 10351, “An Act Restructuring the Excise Tax on Alcohol and Tobacco Products” as Implemented by Revenue Regulations No. 17-2012Jun 27, 2013View
RR No. 5-2013Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporationApr 22, 2013View
RMC No. 18-2013Further clarifies the taxability of distilled spirits provided under RMC No. 3-2013Feb 15, 2013View
RMC No. 17-2013Clarifies the taxes due from Financial or Technical Assistance Agreement (FTAA) Contractors during “Recovery Periods”Feb 15, 2013View
RR No. 3-2013Prescribes the use of electronic Official Register Books for manufacturers of tobacco products and regulated raw materialsFeb 14, 2013View
RMC No. 10-2013Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco productsFeb 6, 2013View
RMC No. 03-2013Clarifies certain provisions of RR No. 17-2012 implementing the provisions of RA No. 10351 as well as the provisions of RMC No. 90-2012 providing the initial tax classifications of alcohol and tobacco productsJan 9, 2013View
RMC No. 90-2012Provides the initial classifications of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 10351Dec 28, 2012View
RR No. 17-2012Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 10351 and clarifies certain provisions of existing Revenue RegulationsDec 26, 2012View
RMO No. 16-2012Prohibits smoking based on 100% smoke-free environment policy, restricts interactions with the tobacco industry and imposes sanctions for violation of the ruleJun 28, 2012View
RMC No. 28-2012Publishes the full text of the Implementing Guidelines of the Memorandum of Agreement between the BIR and MGBJun 21, 2012View
RMC No. 24-2012Clarifies the issue on the maintenance and submission of Official Register Books on tax-paid petroleum products stored on formerly bonded storage facilitiesMay 21, 2012View
RR No. 6-2012Clarifies the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entitiesApr 2, 2012View
RMC No. 13-2012Prescribes the BIR Priority Programs for CY 2012Mar 28, 2012View
RR No. 2-2012Prescribes the tax administration treatment of petroleum and petroleum products imported into the Philippines including those coming in through freeport zones and economic zones and registration of all storage tanks, facilities, depots and terminalsFeb 20, 2012View
RMC No. 41-2011Clarifies certain issues raised on the taxability of locally-produced winesSep 20, 2011View
RMC No. 37-2011Revokes BIR Ruling No. DA-583-04 and defines the term “Special Purpose Vehicle”Aug 31, 2011View
RR No. 8-2011Amends certain provisions under Annex A of RR No. 23-2003 relative to the revised tax classification of new brands of alcohol products and variants thereofJun 21, 2011View
RMC No. 17-2011Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax complianceApr 4, 2011View
RR No. 17-2010Consolidates the regulations implementing RA No. 7646, which authorizes the Commissioner of Internal Revenue to prescribe the place for payment of internal revenue taxes by large taxpayers, and prescribes the coverage and criteria for determining large taxpayersDec 14, 2010View
RMC No. 95-2010Circularizes the increase of Excise Tax rates on alcohol and tobacco products effective January 1, 2011Dec 13, 2010View
RR No. 15-2010Amends certain provisions of RR No. 21-2002, as amended, authorizing the Commissioner of Internal Revenue to prescribe additional procedural and/or documentary requirements in connection with the preparation and submission of financial statements accompanying the tax returnsDec 10, 2010View
RMC No. 92-2010Prescribes the re-implementation of the Electronic Sales (eSales) reporting on a pilot modeDec 2, 2010View