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.
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Showing 226 results: BIR issuances on Government payments
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 42-2004 | Prescribes the guidelines and procedures on the grant of honoraria to BIR personnel involved in procurement activities | Sep 14, 2004 | View |
| RMO No. 36-2004 | Establishes the tax base for the computation of the 2% special privilege tax collections by the BIR for the share of the Local Government Units | Aug 18, 2004 | View |
| RMC No. 12-2004 | Publishes the full text of Memorandum Order No. 126 issued by the President of the Philippines. | Feb 26, 2004 | View |
| RMC No. 10-2004 | Supplements RMC No. 9-2004 issued in relation to the implementation of Republic Act No. 9238 for banks and non-bank financial intermediaries, specifically for the reimposition of Gross Receipts Tax | Feb 23, 2004 | View |
| RMC No. 78-2003 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2003 | Dec 3, 2003 | View |
| RMO No. 08-2003 | Identifies government officials designated as withholding agents personally responsible for the correct withholding and timely remittance of tax | Apr 1, 2003 | View |
| RMC No. 15-2003 | Publishes the full text of the "Implementing Rules and Regulations of Executive Order No. 40, Series of 2001," which consolidates the procurement rules and procedures for all national government agencies, government-owned or controlled corporations and government financial institutions, and requires the use of the government electronic procurement system | Apr 1, 2003 | View |
| RR No. 05-2003 | Implements the remittance of the shares/allotment from certain internal revenue taxes to the following provinces/city comprising the expanded Autonomous Region in Muslim Mindanao (ARMM): Sulu, Tawi-Tawi, Lanao del Sur, Maguindanao (except Cotabato City), Marawi City and Basilan Province (excluding Isabela City) | Feb 4, 2003 | View |
| RMO No. 16-2002 | Prescribes the policies and procedures in the investigation of internal revenue tax liabilities of Local Government Units for Year 2001 and the 1st and 2nd Quarters of Calendar Year 2002 | Jun 27, 2002 | View |
| RMO No. 14-2002 | Prescribes the policies and guidelines in implementing the Memorandum of Agreement entered into by and among the Department of Finance, Bureau of Internal Revenue, Department of Interior and Local Government, League of Provinces of the Philippines, League of Cities of the Philippines, League of Municipalities of the Philippines and the Liga ng mga Barangay sa Pilipinas on the commitment of all parties to help one another in the implementation of strategies to enhance their tax enforcement and collection efforts by utilizing all available resources necessary in the pursuit of these objectives | May 20, 2002 | View |
| RR No. 03-2002 | Amends certain provisions of RR No. 2-98, as amended, relative to the submission of the Alphabetical Lists of Employees/Payees in diskette form and the substituted filing of Income Tax returns of payees/employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax | Mar 27, 2002 | View |
| RMO No. 35-2001 | Suspends the conduct of tax audit, examination, investigation and/or verification of taxpayers' books of accounts and records effective December 18, 2001 up to January 15, 2002 | Dec 21, 2001 | View |
| RMO No. 27-2001 | Amends the policies and procedures for the processing and monitoring of Withholding Tax payments from National Government Agencies | Oct 25, 2001 | View |
| RMO No. 37-2000 | Prescribes the guidelines and procedures in the computation of the share of Local Government Units in the 2% Special Privilege Taxes collected by the BIR from Mini-Hydroelectric Power Developers | Sep 8, 2000 | View |
| RMO No. 16-2000 | Prescribes the policies and procedures for the processing and monitoring of withholding tax payments from National Government Agencies | May 12, 2000 | View |
| RMO No. 06-2000 | Prescribes the strategies and activities for the year-round dialogue with taxpayers and tax information/education campaign of the Bureau | Feb 29, 2000 | View |
| RR No. 01-2000 | Amends the provision of RR No. 12-97 in respect of sharing, distribution and manner of disposition of the 2% share of the local government units from the 5% special tax paid by PEZA-registered enterprises | Jan 6, 2000 | View |
| RMO No. 88-99 | Prescribes the policies and procedures on the monitoring and verification of government offices' compliance with the withholding tax requirements | Dec 10, 1999 | View |
| RR No. 11-99 | Prescribes the issuance of Taxpayer Identification Number (TIN) to all taxpayers and qualified applicants and the mandatory incorporation of TIN in government forms, papers or documents | Aug 30, 1999 | View |
| RMO No. 54-99 | Prescribes the policies and guidelines in the requisition and procurement of equipment and semi-expendable property | Jul 9, 1999 | View |
| RMO No. 18-99 | Prescribes the strategies and activities for the 1999 taxpayer dialogue and information/education campaign of the BIR | Mar 4, 1999 | View |
| RMO No. 08-99 | Prescribes the preparation and submission of the Annual Procurement Program by all heads of offices and projects | Jan 27, 1999 | View |
| RMO No. 88-98 | Delegates the authority of approving Certification by Procurement Officer on the unavailability of suitable substitutes of exclusively manufactured or distributed supplies/materials | Dec 9, 1998 | View |
| RMO No. 80-98 | Prescribes the policies and procedures on the transmittal and centralized processing of the Annual Information Return on Income Tax Withheld on Compensation, Expanded and Final Withholding Taxes (BIR Form No. 1743-IR or 1604) and the monthly Remittance Return of Internal Revenue Taxes on Government Money Payments (BIR Form No. 750AV or 1600) | Nov 9, 1998 | View |
| RMO No. 70-98 | Amends RMO NO. 14-98 by identifying the government officials designated as withholding agents | Sep 10, 1998 | View |