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Showing 492 results: BIR issuances on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 33-2010 | Prescribes the policies in securing certified true copies of Income Tax Returns and Audited Financial Statements | Apr 21, 2010 | View |
| RMC No. 32-2010 | Prescribes the policies relative to the acceptance of "Out-of-District" Income Tax Returns | Apr 12, 2010 | View |
| RMO No. 38-2010 | Prescribes the policies and guidelines relative to the posting and publication of the list of top taxpayers for taxable year 2009 | Apr 8, 2010 | View |
| RMC No. 28-2010 | Circularizes the full text of Republic Act No. 10026 entitled “An Act Granting Income Tax Exemption to Local Water Districts by Amending Section 27(C) of the National Internal Revenue Code (NIRC) of 1997, as Amended, and Adding Section 289-A to the Code, for the Purpose” | Mar 23, 2010 | View |
| RMO No. 19-2010 | Prescribes the policies and guidelines in the conduct of investigations relative to the Taxpayers’ Lifestyle Check System | Mar 9, 2010 | View |
| RMC No. 23-2010 | Publishes the full text of Republic Act No. 9999 entitled “An Act Providing a Mechanism for Free Legal Assistance and for Other Purposes” | Mar 9, 2010 | View |
| RMC No. 16-2010 | Requires taxpayers to disclose their election to use the Optional Standard Deduction for taxable year 2009. | Mar 1, 2010 | View |
| RR No. 3-2010 | Provides the rationale and guidelines for the submission of the Statement of Management Responsibility | Feb 26, 2010 | View |
| RR No. 2-2010 | Amends Sections 6 and 7 of RR No. 16-2008 with respect to the determination of the Optional Standard Deduction (OSD) of General Professional Partnerships and the partners thereof, as well as the manner and period for making the election to claim OSD in the Income Tax Returns | Feb 24, 2010 | View |
| RMO No. 13-2010 | Amends RMO No. 6-2010 relative to the stamping of Income Tax Returns and the audited Financial Statements | Feb 4, 2010 | View |
| RMC No. 06-2010 | Publishes the full text of the Memorandum of Agreement between BIR and PNP | Jan 21, 2010 | View |
| RMO No. 06-2010 | Prescribes the policies and guidelines in the stamping of Income Tax Returns and the attached audited financial statements and the number of copies of tax returns to be submitted and filed | Jan 20, 2010 | View |
| RMO No. 02-2010 | Amends certain provisions of RMO No. 4-2007, as amended, relative to the limitation on the amount and period of acceptance of income and other tax payments by Revenue Collection Officers in areas where there are Authorized Agent Banks | Jan 8, 2010 | View |
| RR No. 10-2009 | Amends further Sections 2.57.2 and 2.58 of RR No. 2-98, as amended, clarifying that sub-paragraph (W) as recently issued under RR No. 8-2009 should be sub-paragraph (X) | Dec 23, 2009 | View |
| RMO No. 31-2009 | Prescribes the policies and guidelines for the declaration and reporting of casualty losses by taxpayers | Oct 23, 2009 | View |
| RMC No. 41-2009 | Clarifies the meaning of the term “Managerial and Technical Positions” under Section 25(C) of the Tax Code of 1997, as amended | Jul 24, 2009 | View |
| RMO No. 19-2009 | Prescribes the 2009 Audit Program for Revenue District Offices | Jun 4, 2009 | View |
| RMC No. 25-2009 | Circularizes the transition procedures for all eFPS filers in filing tax returns affected by RA No. 9504 and RR No. 7-2008 | May 11, 2009 | View |
| RMC No. 22-2009 | Clarifies the allowable claims for personal and additional exemptions and optional standard deduction pursuant to RR Nos. 10-2008 and 16-2008, respectively | May 5, 2009 | View |
| RMC No. 21-2009 | Prescribes the procedures for all eFPS filers in filing tax returns affected by revenue issuances in the enhanced eFPS | Apr 22, 2009 | View |
| RMC No. 10-2009 | Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Taxes (BIR Form No. 1604-E) | Feb 26, 2009 | View |
| RR No. 1-2009 | Prescribes the rules and regulations to implement RA No. 9442 relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount | Feb 17, 2009 | View |
| RMC No. 04-2009 | Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR form No. 1604-CF) until February 27, 2009 | Jan 26, 2009 | View |
| RR No. 16-2008 | Implements the provisions of Section 34(L) of the Tax Code of 1997, as amended by RA No. 9504, on the Optional Standard Deduction allowed to individuals and corporations in computing their taxable income | Dec 18, 2008 | View |
| RR No. 14-2008 | Amends further Section 2.57.2(M) of RR No. 2-98, as amended, increasing the coverage of withholding tax agents who are required to withhold 1% from regular suppliers of goods and 2% from regular suppliers of services from the top 10,000 to top 20,000 private corporations | Dec 8, 2008 | View |