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)
Showing 243 results: BIR issuances on Excise tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 10-2006 | Suspends the implementation of certain provisions of Revenue Regulations No. 3-2006 | Feb 7, 2006 | View |
| RMO No. 02-2006 | Amends RMO No. 7-2005 by renaming, creating and dropping certain Alphanumeric Tax Codes and revising the rates and bases of Excise Tax on tobacco and alcohol products | Jan 16, 2006 | View |
| RR No. 3-2006 | Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 9334, and clarifies certain provisions of existing Revenue Regulations relative thereto | Jan 5, 2006 | View |
| RMC No. 59-2005 | Clarifies the tax treatment of petroleum products sold to international marine vessels | Oct 24, 2005 | View |
| RMC No. 29-2005 | Clarifies the provisions of Republic Act No. 9337 (VAT Law of 2005) applicable to the petroleum industry | Jul 1, 2005 | View |
| RMO No. 07-2005 | Renames/creates Alphanumeric Tax Codes for alcohol and tobacco products with the corresponding revised Excise Tax rates effective January 1, 2005 | Apr 11, 2005 | View |
| RR No. 12-2004 | Provides the revised tax rates on alcohol and tobacco products introduced on or before December 31, 1996, and those enumerated under RR Nos. 22-2003 and 23-2003 | Dec 29, 2004 | 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. 23-2004 | Reiterates the provisions of RR No. 2-87 relative to the issuance of Official Delivery Invoice and maintenance of Official Register Books with respect to removal/sale of molasses. | Apr 15, 2004 | View |
| RMO No. 09-2004 | Creates and drops the ATCs of selected revenue sources subject to Excise Tax as specified in the Order | Mar 10, 2004 | View |
| RR No. 31-2003 | Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Armed Forces of the Philippines Commissary and Exchange Service. | Dec 18, 2003 | View |
| RMO No. 38-2003 | Prescribes the uniform guidelines and procedures in the processing of various permits for Excise Tax purposes | Nov 17, 2003 | View |
| RMC No. 60-2003 | Clarifies issues raised relative to the implementation of RR No. 25-2003 which governs the imposition of Excise Tax on Automobiles | Oct 9, 2003 | View |
| RR No. 25-2003 | Amends the Revenue Regulations governing the imposition of Excise Tax on automobiles pursuant to the provisions of Republic Act No. 9224. | Sep 16, 2003 | View |
| RR No. 23-2003 | Prescribes the revised tax classification of new brands of alcohol products, including variants thereof based on the current net retail prices | Aug 28, 2003 | View |
| RMC No. 32-2003 | Clarifies the implementation of RMC No. 31-2003 relative to the taxability of the sale through public auction or negotiated sale of motor vehicles imported through the Subic Freeport Zone and other freeport zones | Jun 11, 2003 | View |
| RMC No. 31-2003 | Prescribes the uniform guidelines on the taxation of imported motor vehicles through the Subic Free Port Zone and other freeport zones that are sold at public auction. | Jun 4, 2003 | View |
| RR No. 18-2003 | Defers until June 8, 2003 the implementation of RR No. 4-2003, which pertains to the imposition of Excise Tax on automobiles | May 15, 2003 | View |
| RMO No. 06-2003 | Prescribes the guidelines and procedures on the establishment of current net retail prices of new brands of cigarettes and alcohol products | Mar 13, 2003 | View |
| RR No. 09-2003 | Amends certain provisions of RR No. 1-97 and RR No. 2-97 relative to the excise taxation of alcohol products, cigars and cigarettes for the purpose of prescribing the rules and procedures to be observed in the establishment of the current net retail price of new brands and variants of new brands of alcohol and tobacco products | Feb 26, 2003 | View |
| RR No. 04-2003 | Amends certain sections of RR No 14-97, as amended, otherwise known as the Revenue Regulations governing the imposition of excise tax on automobiles | Jan 30, 2003 | View |
| RMO No. 35-2002 | Prescribes the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes | Dec 11, 2002 | View |
| RMO No. 23-2002 | Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIR | Oct 1, 2002 | View |
| RR No. 13-2002 | Amends further RR No. 9-90 which implements the tax subsidy granted to the Armed Forces of the Philippines Commissary and Exchange Service (AFPCES) | Sep 13, 2002 | View |
| RR No. 11-2002 | Extends the deadline for the submission of the Application for Revalidation of Issued Permits to establishments subject to Excise Tax as well as provides for appeals mechanism in the revalidation process | Aug 8, 2002 | View |
