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Showing 492 results: BIR issuances on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 16-2015 | Prescribes the alternative modes of obtaining Offline eBIRForms Package and other concerns | Apr 8, 2015 | View |
| RMC No. 14-2015 | Prescribes the guidelines in the filing, receiving and processing of Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) for Taxable Year 2014 using the electronic platform of BIR | Apr 6, 2015 | View |
| RR No. 7-2015 | Amends further the provision of Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended, particularly Subsection (AA) as introduced by RR No 11-2014, relative to the income payments on locally-produced raw sugar and other matters | Mar 31, 2015 | View |
| RMC No. 13-2015 | Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013 and 9-2014, entitled "Revised Form Nos. 1700, 1701 and 1702" | Mar 31, 2015 | View |
| RMC No. 12-2015 | Clarifies the filing of "No Payment Return" in relation to RR Nos. 6-2014 and 5-2015 mandating the use of eBIRForms | Mar 30, 2015 | View |
| RMC No. 10-2015 | Prescribes the policies relative to the filing of Income Tax Returns (BIR Form No. 1700) by employees belonging to employers identified as Large Taxpayers | Mar 24, 2015 | View |
| RR No. 3-2015 | Implements the provision of RA No. 10653, more particularly on the increase to P 82,000.00 of the total amount of exclusion from gross income for 13th month pay and other benefits, effectively further amending the pertinent provisions of RR No. 2-98 | Mar 13, 2015 | View |
| RMO No. 05-2015 | Amends RMO No. 4-2015 on the allocation of the CY 2015 BIR collection goal by implementing office | Mar 12, 2015 | View |
| RMC No. 07-2015 | Reiterates the tax treatment of interest income derived from Long-Term Deposits or Investment Certificates as described in RR No. 14-2012 and clarified in RMC Nos. 77-2012 and 81-2012 | Mar 6, 2015 | View |
| RMO No. 04-2015 | Amends RMO No. 2-2015 on the allocation of the CY 2015 BIR collection goal by implementing office | Feb 6, 2015 | View |
| RMC No. 02-2015 | Informs taxpayers relative to the availability of certain Annual Income Tax and Excise Tax Returns in Offline eBIRForms Package, which could be submitted thru the eFPS | Jan 9, 2015 | View |
| RR No. 11-2014 | Amends further the provisions of Section 2.57.2 of RR No. 2-98, as amended, creating a separate sub-section for the withholding of creditable Income Tax on Real Estate Investment Trust (REIT) and reclassifying the treatment of locally- produced raw sugar as a separate sub-section for purposes of the creditable withholding tax | Dec 22, 2014 | View |
| RMC No. 86-2014 | Clarifies the valuation of contributions or gifts actually paid or made in computing taxable income | Dec 5, 2014 | View |
| RMO No. 23-2014 | Clarifies and consolidates the obligations of government agencies, bureaus and instrumentalities as Withholding Agents | Jun 20, 2014 | View |
| RMO No. 20-2014 | Amends RMO No. 22-2000, as amended by RMO No. 12-2001, and further amended by RMO No. 4-2002, on the implementation of the Taxpayers’ Account Management Program (TAMP) in harmony with RMO No. 41-2011 | May 19, 2014 | View |
| RMC No. 39-2014 | Clarifies the tax treatment of payouts by employee pension plans | May 12, 2014 | View |
| RMC No. 38-2014 | Informs all taxpayers and Accredited Tax Agents enrolled in the BIR’s Interactive Filing System of the additional channels of payment of IAFS-AABs | May 9, 2014 | View |
| RMC No. 28-2014 | Waives the penalties for Electronic Filing and Payment System (eFPS) taxpayers | Apr 16, 2014 | View |
| RMC No. 26-2014 | Encourages the use of Computer-Generated Forms and clarifies certain policies in filing Income Tax Returns for Taxable Year 2013 using BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version, including other BIR Forms | Apr 15, 2014 | View |
| RMC No. 20-2014 | Prescribes the guidelines in the filing, receiving and processing of Taxable Year 2013 Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) under RR No. 2-2014 | Apr 4, 2014 | View |
| RMC No. 15-2014 | Reminds all revenue officials on the acceptance of Out-Of-District Filing of Income Tax Returns of certain government officials and employees | Mar 5, 2014 | View |
| RMC No. 09-2014 | Further amends Revenue Memorandum Circular No. 57-2011 entitled “Revised Form Nos. 1700, 1701 and 1702” | Feb 11, 2014 | View |
| RR No. 2-2014 | Prescribes the new Income Tax forms | Feb 3, 2014 | View |
| RMC No. 03-2014 | Circularizes the modification of BIR Ruling DA (C-133) 431-2008 | Jan 14, 2014 | View |
| RMC No. 73-2013 | Amends Revenue Memorandum Circular No. 31-2013 on the tax treatment of those employed by the United Nations and its Specialized Agencies, provides clarifications therefor as well as additional guidelines on the tax filing obligations of individual taxpayers concerned | Nov 26, 2013 | View |