BIR Library
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Showing 492 results: BIR issuances on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 63-2012 | Clarifies the issues affecting invoicing and recording of income payments for media advertising placements | Oct 29, 2012 | View |
| RMC No. 43-2012 | Announces to all eFPS filers the availability in the eFPS facility of the Enhanced Annual Income Tax Return (BIR Form No. 1702) prescribed under RR No. 19-2011 | Aug 10, 2012 | View |
| RMC No. 39-2012 | Requires the withholding of Income Tax on backwages, allowances and benefits received by employees through garnishments of debts or credits pursuant to a labor dispute award | Aug 6, 2012 | View |
| RMC No. 15-2012 | Prescribes the additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns and their attachments prescribed under RR No. 19-2011 | Apr 4, 2012 | View |
| RR No. 7-2012 | Amends the consolidated Revenue Regulations on primary registration, updates and cancellation | Apr 2, 2012 | View |
| RMO No. 03-2012 | Reiterates the policies and guidelines relative to the acceptance of out-of-district Income Tax Returns for Calendar Year 2011 filed by certain government officials and employees | Mar 28, 2012 | View |
| RMC No. 11-2012 | Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactions | Mar 22, 2012 | View |
| RMC No. 10-2012 | Prescribes the transition procedures for all eFPS filers in using the Enhanced Income Tax Returns | Mar 19, 2012 | View |
| RMC No. 08-2012 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 172087 concerning the liability of PAGCOR to corporate Income Tax and the revocation of pertinent provisions of RR No. 16-2005 relative to the imposition of 10% VAT on PAGCOR | Feb 29, 2012 | View |
| RMC No. 03-2012 | Clarifies the tax implications of General Professional Partnership | Jan 12, 2012 | View |
| RMO No. 44-2011 | Prescribes the reports required by Information Systems Operations Service and declares certain reports as obsolete | Dec 14, 2011 | View |
| RR No. 19-2011 | Prescribes the new Income Tax forms | Dec 9, 2011 | View |
| RMC No. 57-2011 | Further amends BIR Form Nos. 1700, 1701 and 1702 | Nov 25, 2011 | View |
| RMC No. 53-2011 | Sets the effectivity and application of revocation of BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 under RMC No. 27-2011 and amends certain phrases thereof | Nov 4, 2011 | View |
| RR No. 17-2011 | Implements the tax provisions of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008” | Oct 28, 2011 | View |
| RMC No. 49-2011 | Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of Philippine Health Insurance Corporation (PHIC), including the Income Tax withholding obligation of hospitals/clinics on case rates of PHIC and the matter of 5% Final Withholding VAT for government money payments | Oct 11, 2011 | View |
| RMC No. 46-2011 | Clarifies the definition of “Financial Institutions” as used in RR No. 4-2011 on the “Proper Allocation of Costs and Expenses Amongst Income Earnings of Banks and Other Financial Institutions for Income Tax Reporting Purposes” | Oct 3, 2011 | View |
| RMO No. 36-2011 | Amends certain provisions of RMO No. 26-2011 re: guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from the Withholding Tax | Sep 28, 2011 | View |
| RMC No. 40-2011 | Notifies the use of new Income Tax forms | Sep 5, 2011 | View |
| RMC No. 38-2011 | Clarifies the application of Expanded Withholding Tax on the payments of PHIC to medical practitioners and/or hospitals pertaining to PHIC members’ benefits | Sep 1, 2011 | View |
| RMC No. 35-2011 | Clarifies issues concerning the imposition of Improperly Accumulated Earnings Tax pursuant to Section 29 of the Tax Code of 1997, in relation to RR No. 2-2001 | Aug 17, 2011 | View |
| RMC No. 27-2011 | Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 | Jul 1, 2011 | View |
| RR No. 7-2011 | Prescribes the policies in the tax treatment of campaign contributions and expenditures | Jun 14, 2011 | View |
| RMO No. 26-2011 | Prescribes the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from withholding Tax | Jun 13, 2011 | View |
| RMC No. 23-2011 | Publishes the full text of Wage Order No. NCR-16, “Providing a Cost of Living Allowance in the National Capital Region” and clarifying its tax implications to Minimum Wage Earners exempt from Income Tax | Jun 8, 2011 | View |