BIR Library
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Showing 492 results: BIR issuances on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 11-2008 | Consolidates and updates all existing Revenue Regulations on primary registration, its updates and cancellation | Sep 24, 2008 | View |
| RR No. 10-2008 | Implements certain provisions of RA No. 9504 entitled "An Act Amending Sections 22, 24, 34, 35, 51 and 79 of RA No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code" relative to the withholding of Income Tax on compensation and other concerns | Sep 24, 2008 | View |
| RMO No. 29-2008 | Further amends RMO No. 17-2008, as amended by RMO No. 26-2008, due to adjustments in the allocation of the CY 2008 BIR collection goal by implementing office affected by delisting/enlisting of taxpayers, and by period affected by non-realization of programmed GDP-real growth rate and implementation of RA No. 9504, among others | Sep 22, 2008 | View |
| RMC No. 59-2008 | Amends certain portions of RMC No. 30-2008 on the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes | Aug 27, 2008 | View |
| RMC No. 55-2008 | Provides the deadline of corporate taxpayers for the filing of 2nd Quarter Income Tax return and clarifies the procedure in the filing of tax returns, among others | Aug 15, 2008 | View |
| RMC No. 44-2008 | Circularizes the full text of Department Order No. 9-08 entitled “Implementing Rules and Regulations on the Accessibility of Information on Taxpayers Between the Bureau of Internal Revenue and the Local Government Units for Tax Collection Purposes Pursuant to Executive Order No. 646” | Jun 5, 2008 | View |
| RMO No. 20-2008 | Prescribes the guidelines for the preliminary analysis and audit/verification of 2007 internal revenue tax returns and the corresponding tax payments for taxpayers under the Large Taxpayers Service and Revenue Regions/Revenue District Offices | May 23, 2008 | View |
| RR No. 6-2008 | Consolidates the regulations prescribing the rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets | May 2, 2008 | View |
| RMC No. 34-2008 | Clarifies the tax treatment of director's fees for Income Tax and business tax purposes | Apr 18, 2008 | View |
| RMC No. 30-2008 | Clarifies the taxability of Insurance Companies for Minimum Corporate Income Tax, Business Tax, and Documentary Stamp Tax purposes | Apr 8, 2008 | View |
| RMC No. 24-2008 | Clarifies the scope of the term direct costs and expenses that should comprise the "cost of services" for purposes of computing the gross income subject to the 2% Minimum Corporate Income Tax | Mar 17, 2008 | View |
| RMC No. 23-2008 | Publishes the full text of RA No. 9490 entitled “An Act Establishing the Aurora Special Economic Zone in the Province of Aurora, Creating for the Purpose the Aurora Special Economic Zone Authority, Appropriating Funds Therefore and for Other Purposes” | Mar 13, 2008 | View |
| RMC No. 12-2008 | Reiterates the requirement for the submission of TIN and other BIR-prescribed returns/documents as conditions for the issuance/renewal of Mayor’s Permit/License/Privilege Tax Receipt by the concerned Local Government Unit | Jan 18, 2008 | View |
| RMC No. 03-2008 | Circularizes the transition procedures for all eFPS filers in using the enhanced BIR Form No. 1702Q – Quarterly Income Tax Return for corporations and partnerships (October 2007 [ENCS]) | Jan 7, 2008 | View |
| RR No. 14-2007 | Clarifies the tax treatment of microfinance services rendered by Non-Governmental Organizations and cooperatives | Dec 12, 2007 | View |
| RR No. 12-2007 | Amends certain provisions of Revenue Regulations No. 9-98 relative to the due date within which to pay Minimum Corporate Income Tax imposed on domestic corporations and resident foreign corporations | Oct 17, 2007 | View |
| RMO No. 28-2007 | Prescribes the guidelines and procedures in the transmittal and processing of the Annual Information Return on Income Taxes Withheld on Compensation and Final Withholding Taxes, Annual Information Return of Creditable Taxes Withheld-Expanded/Income Payments Exempt from Withholding Tax and monthly/quarterly/transactional remittance returns with the Monthly Alphalist of Payees and returns required to have Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source under Revenue Regulations No. 2-2006 and procedures in the extraction, matching, analysis, dissemination, utilization of payor/payees data including monitoring the extent of compliance of withholding agents and income recipients subject to Withholding Tax through the Tax Reconciliation System | Sep 24, 2007 | View |
| RR No. 8-2007 | Prescribes the additional compliance requirements of concerned taxpayers in the light of mandatory adoption of the Philippine Financial Reporting Standards | Aug 1, 2007 | View |
| RR No. 7-2007 | Amends certain provisions of RR No. 21-2002 prescribing the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returns | Aug 1, 2007 | View |
| RMO No. 14-2007 | Prescribes additional procedures to detect the presence of “Fly-by-Night” taxpayers in the current database of the BIR and to thwart their subsequent request to secure Authority to Print sales invoices/official receipts | Jul 13, 2007 | View |
| RMO No. 12-2007 | Prescribes the 2007 Audit Program for Revenue District Offices | Jul 6, 2007 | View |
| RMC No. 39-2007 | Clarifies the Income Tax and VAT treatment of agency fees/gross receipts of Security Agencies including the withholding of taxes due thereon | Jun 13, 2007 | View |
| RMO No. 05-2007 | Prescribes the guidelines and procedures on the verification of 2005 tax returns by the Revenue District Offices | Apr 16, 2007 | View |
| RMC No. 27-2007 | Publishes the full text of RA No. 9400 entitled "An Act Amending Republic Act No. 7227, as Amended, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes" | Apr 16, 2007 | View |
| RMC No. 23-2007 | Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulations | Mar 22, 2007 | View |