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Showing 492 results: BIR issuances on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 10-2000 | Amends further RR Nos. 2-98, 3-98 and 8-98 with respect to the exemption of monetized leave credits of government officials and employees and the enumeration of "de minimis" benefits which are exempt from income tax on compensation and from fringe benefits tax | Dec 29, 2000 | View |
| RMO No. 24-2000 | Prescribes the Year 2000 Audit Program for Revenue District Offices | Aug 4, 2000 | View |
| RMO No. 07-2000 | Prescribes the policies and guidelines in the generation of the annual top individual and corporate income taxpayers | Mar 20, 2000 | View |
| RR No. 01-2000 | Amends the provision of RR No. 12-97 in respect of sharing, distribution and manner of disposition of the 2% share of the local government units from the 5% special tax paid by PEZA-registered enterprises | Jan 6, 2000 | View |
| RR No. 16-99 | Amends RR No. 1-95 and other related rules and regulations relative to the grant of tax incentives to enterprises registered in the Subic Special Economic and Freeport Zone | Nov 23, 1999 | View |
| RMO No. 63-99 | Prescribes the adoption of arm's length bargaining standard in the determination of taxable income on inter-company loans or advances | Aug 13, 1999 | View |
| RMO No. 61-99 | Prescribes the guidelines and procedures on the transmittal of BIR Forms 1700 (Annual Income Tax Return for Individuals Earning Purely Compensation) | Jul 19, 1999 | View |
| RMO No. 52-99 | Amends and clarifies the procedures for the processing of income tax returns and refundable tax returns | Jul 9, 1999 | View |
| RR No. 06-99 | Extends the deadline until July 15, 1999 for the availment of immunity from audit or investigation of Income Tax, VAT and Percentage Tax returns under the Economic Recovery Assistance Program (ERAP) | Apr 19, 1999 | View |
| RR No. 05-99 | Implements Section 34(E) of the Tax Code of 1997 relative to the requirements for deductibility of bad debts from gross income | Mar 16, 1999 | View |
| RMO No. 17-99 | Prescribes the policies, guidelines and procedures on the filing of tax returns of purely compensation income earners without cash or check payments (BIR Form No. 1700) and the processing of refundable income tax returns of employees with excess withholding taxes on compensation income | Mar 1, 1999 | View |
| RMO No. 10-99 | Prescribes the guidelines and procedures in the implementation of Revenue Regulations No. 2-99 relative to the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the ERAP Program | Feb 18, 1999 | View |
| RR No. 02-99 | Establishes the policies and procedures for the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the Economic Recovery Assistance Payment (ERAP) Program | Feb 9, 1999 | View |
| RMO No. 80-98 | Prescribes the policies and procedures on the transmittal and centralized processing of the Annual Information Return on Income Tax Withheld on Compensation, Expanded and Final Withholding Taxes (BIR Form No. 1743-IR or 1604) and the monthly Remittance Return of Internal Revenue Taxes on Government Money Payments (BIR Form No. 750AV or 1600) | Nov 9, 1998 | View |
| RR No. 09-98 | Prescribes the regulations to implement RA No. 8424 relative to imposition of the Minimum Corporate Income Tax on domestic corporations and resident foreign corporations | Sep 2, 1998 | View |
| RR No. 02-98 | Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes | May 17, 1998 | View |
| RMO No. 21-98 | Prescribes the interim procedures in the handling and processing of the 1998 tax returns | Mar 5, 1998 | View |