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Showing 492 results: BIR issuances on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 21-2007 | Prescribes the attachments to the Annual Income Tax Return to be filed by BOI, BOI-ARMM and PEZA-registered taxpayers for taxable year 2006 and onwards | Mar 20, 2007 | View |
| RMC No. 15-2007 | Publishes the full text of Memorandum of Agreement between the Philippine Economic Zone Authority and Bureau of Internal Revenue executed on March 1, 2007 | Mar 14, 2007 | View |
| RMC No. 67-2006 | Prescribes the guidelines and procedure in the pre-audit by the Regional Offices of 2005 tax returns not selected for issuance of Letter of Authority/Audit Notice/Tax Verification Notice under RMO No. 11-2006, as amended by RMO No. 18-2006 | Nov 3, 2006 | View |
| RR No. 14-2006 | Provides the revised implementing rules for EO No. 399, as amended by EO No. 422, directing the BIR to establish the “No Audit Program” for the purpose of enhancing tax compliance and increasing tax collections with extensions of the deadline for availment thereof | Sep 1, 2006 | View |
| RR No. 9-2006 | Further amends certain provisions of RR No. 6-2005, as amended, implementing the “No Audit Program (NAP)” | Jul 11, 2006 | View |
| RMC No. 35-2006 | Clarifies the proper VAT and EWT treatment of freight and other incidental charges billed by freight forwarders | Jun 30, 2006 | View |
| RR No. 7-2006 | Further amends certain provision of RR No. 6-2005 pertaining to the deadline in the filing of the No Audit Program (NAP) Participation Form | Jun 16, 2006 | View |
| RR No. 6-2006 | Regulates the use of functional currency other than the Philippine peso in financial statements that will be submitted and in the books of accounts that will be maintained for internal revenue tax purposes | May 2, 2006 | View |
| RMO No. 11-2006 | Prescribes the 2006 Audit Program for Revenue District Offices | Apr 27, 2006 | View |
| RMO No. 10-2006 | Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs) | Apr 4, 2006 | View |
| RR No. 4-2006 | Implements the tax privileges provisions of RA No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003” and prescribes the guidelines for the availment thereof | Feb 21, 2006 | View |
| RMC No. 16-2006 | Clarifies the effectivity date for the application and computation of the 32% and 35% Income Tax rates for taxable year 2005 | Feb 21, 2006 | View |
| RMC No. 09-2006 | Clarifies the amount subject to VAT and Expanded Withholding Tax (Income Tax) of brokers and others similarly situated and the other parties with whom they transact business | Feb 2, 2006 | View |
| RR No. 2-2006 | Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income payments | Jan 5, 2006 | View |
| RR No. 1-2006 | Amends Revenue Regulations No. 2-98, as amended, relative to the withholding of Income Tax on compensation income received by minimum wage earners | Jan 5, 2006 | View |
| RMO No. 22-2005 | Prescribes the guidelines and procedures in the implementation of RR No. 8-2005 on the inclusion as income payments subject to Creditable Withholding Tax of the Manila Electric Company refund to Phase IV customers | Sep 12, 2005 | View |
| RMC No. 44-2005 | Provides guidelines for the taxation of payments for computer software | Sep 8, 2005 | View |
| RMO No. 20-2005 | Prescribes the policies, guidelines and procedure on the adoption of mobile payment (M-Payment) as an additional mode of payment of certain internal revenue taxes | Aug 12, 2005 | View |
| RR No. 13-2005 | Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7227, otherwise known as “The Bases Conversion Development Act of 1992” | Jun 23, 2005 | View |
| RR No. 12-2005 | Defines “Gross Income” to implement the tax incentive provision of Republic Act No. 7922, otherwise known as “Cagayan Special Economic Zone Act of 1995” and of Republic Act No. 7903, otherwise known as “Zamboanga City Special Economic Zone Act of 1995” | Jun 23, 2005 | View |
| RR No. 11-2005 | Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7916, otherwise known as “The Special Economic Zone Act of 1995” | Jun 23, 2005 | View |
| RMO No. 15-2005 | Prescribes the policies, guidelines and procedures to implement Revenue Regulations No. 4-2005 re: implementing Bangko Sentral ng Pilipinas Circular No. 472 (Sec. 1) requiring all bank borrowers and co-makers to submit latest Income Tax Return and Financial Statement received by BIR | Jun 8, 2005 | View |
| RMC No. 22-2005 | Specifies the authorized place of filing and/or payment of amended Income Tax returns of actors and actresses | Jun 7, 2005 | View |
| RR No. 10-2005 | Amends certain provisions of Revenue Regulations No. 6-2005 (No Audit Program) resulting from the amendment of EO No. 399 | May 30, 2005 | View |
| RR No. 9-2005 | Amends pertinent provisions of Revenue Regulations No. 06-04 relative to the tax exemptions and privileges granted under Republic Act No. 9182, otherwise known as “The Special Purpose Vehicle Act of 2002” | May 10, 2005 | View |