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Showing 492 results: BIR issuances on Income tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 61-2023Prescribes procedures in the processing of taxpayer's request for stamping of electronically filed ITRs/AITRs thru eBIRFormsMay 24, 2023View
RR No. 5-2023Amends RR No. 5-2021 on the requirements in availing the Income Tax exemption of foreign-sourced dividends received by a Domestic CorporationMay 5, 2023View
RMC No. 44-2023Prescribes supplemental guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Taxable Year 2022Apr 14, 2023View
RMC No. 32-2023Prescribes the guidelines in the filing of Annual Income Tax Returns for Calendar Year 2022 as well as payment of taxes due thereon until April 17, 2023Mar 16, 2023View
RMC No. 28-2023Circularizes Republic Act No. 11898 (Extended Producer Responsibility Act of 2022) and its Implementing Rules and RegulationsMar 3, 2023View
RMO No. 6-2023Prescribes Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit ProgramFeb 9, 2023View
RMC No. 18-2023Publishes the full text of FIRB Administrative Order No. 001-2023 prescribing the supplemental guidelines to operationalize FIRB Resolution No. 026-22, as further extended by FIRB Resolution No. 033-22Feb 6, 2023View
RR No. 1-2023Implements the Ten Percent (10%) Discount and the VAT Exemption under RA No. 11861 (Expanded Solo Parents Welfare Act).Jan 18, 2023View
RMC No. 4-2023Clarifies the base amount for the imposition of the 20% penalty relative to the early withdrawal of Personal Equity and Retirement Account (PERA) for assets, accounts and sub-accounts classified as unqualifiedJan 10, 2023View
RMC No. 3-2023Prescribes the policies and guidelines on the Online Registration of Books of AccountsJan 10, 2023View
RMC No. 160-2022Announces the availability of the revised Alphalist Format in the BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation) January 2018 ENCSDec 27, 2022View
RMC No. 155-2022Further extends the acceptance of manually issued Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act)Dec 27, 2022View
RMC No. 152-2022Clarifies further the transitory provisions for the VAT zero-rate incentives under Sections 294(E) and 295(D), Title XIII of the Tax Code, as amended, and as implemented by Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules And Regulations (CREATE IRR)Dec 7, 2022View
RMC No. 143-2022Clarifies issues relative to Revenue Regulations No. 13-2022 on Income Tax treatment of equity-based compensationNov 9, 2022View
RR No. 13-2022Prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity based compensation of any kindOct 7, 2022View
RMO No. 37-2022Provides the policies and guidelines for the issuance of International Carriers Special CertificateSep 16, 2022View
RR No. 12-2022Prescribes the policies and guidelines for the availment of incentives under RA No. 9999 (Free Legal Assistance Act of 2010)Sep 13, 2022View
RMC No. 120-2022Prescribes additional guidelines and procedures on the manner of payment of penalty relative to violations incurred by Registered Business Enterprises in the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement for the period April 1, 2022 until September 12, 2022Aug 18, 2022View
RR No. 7-2022Provides the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008Jun 30, 2022View
RMC No. 78-2022Clarifies the Income Tax treatment of the different classifications of educational insitutions and their tax obligationsJun 9, 2022View
RR No. 4-2022Implements Section 295(F), in relation to Section 294, both of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), on the tax treatment of the importation of petroleum and petroleum products into, and subsequent transfer, transport and/or withdrawal through and from Freeport Zones and Economic ZonesMay 26, 2022View
RMC No. 49-2022Amends pertinent portion of the Questions and Answers in RMC No. 24-2022 to align them with the provisions of CREATE Act and its Implementing Rules and RegulationsApr 20, 2022View
RMC No. 46-2022Clarifies the deadline of submission of attachments to the 2021 Annual Income Tax Return and other mattersApr 18, 2022View
RMC No. 44-2022Prescribes guidelines in the filing of Annual Income Tax Returns and payment of tax due thereon for TY 2021Apr 12, 2022View
RMC No. 42-2022Clarifies the deadline for filing of Annual Income Tax Returns for TY ending December 31, 2021; providing guidelines in the manner of filing and payment thereof; and non-imposition of surcharge on amended returnsApr 12, 2022View