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Showing 492 results: BIR issuances on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 3-2022 | Implements the provisions of RA No. 11635, titled "An Act Amending Section 27 (B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" on the income taxation of proprietary educational institutions and hospitals which are non-profit | Apr 8, 2022 | View |
| RMC No. 39-2022 | Prescribes the manner of payment of penalty relative to violations incurred by Registered Business Enterprises under the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement | Apr 6, 2022 | View |
| RMC No. 38-2022 | Clarifies the Transitory Provision for the non-income related tax incentives granted to registered export enterprises under Investment Promotion Agencies | Apr 6, 2022 | View |
| RMC No. 37-2022 | Clarifies the guidelines on the submission of Certificate of Entitlement to Tax Incentives pursuant to RMC No. 28-2022 | Apr 6, 2022 | View |
| RMC No. 35-2022 | Prescribes the tax treatment of Murabahah (Profit Disclosed Sale) and Tawarruq (Commodity Murabahah) as Islamic Banking Arrangements pursuant to the tax neutrality provision of RA No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) and as implemented by RR No. 17-2020 | Mar 31, 2022 | View |
| RMC No. 32-2022 | Clarifies the tax treatment of the Philippine Amusement and Gaming Corporation (PAGCOR), its licensees and contractees | Mar 30, 2022 | View |
| RMO No. 17-2022 | Prescribes the policies and procedures in the issuance of Tax Credit Certificate arising from Personal Equity Retirement Account (PERA) and its utilization using the ePERA system | Mar 17, 2022 | View |
| RMC No. 28-2022 | Prescribes the guidelines in the submission of Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (CREATE Law) | Mar 16, 2022 | View |
| RMC No. 25-2022 | Clarifies the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR) | Mar 11, 2022 | View |
| RMC No. 24-2022 | Clarifies issues relative to RR No. 21-2021 implementing the amendments to the Value-Added Tax (VAT) zero rating provisions under Sections 106 and 108 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Sections 294(E) and 295(D), Title XIII of the Tax Code, introduced by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations | Mar 9, 2022 | View |
| RMC No. 23-2022 | Suspends the Income Tax incentives granted to Registered Business Enterprises (RBEs) for violating the Work-From-Home (WFH) threshold as prescribed by the Fiscal Incentives Review Board | Mar 9, 2022 | View |
| RMC No. 22-2022 | Provides Tax Compliance Reminders for the May 9, 2022 National and Local Elections | Feb 21, 2022 | View |
| RMC No. 13-2022 | Circularizes RA No. 11635, titled “An Act Amending Section 27(B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” | Jan 24, 2022 | View |
| RMO No. 4-2022 | Modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 11534 (CREATE Act) | Jan 14, 2022 | View |
| RMC No. 128-2021 | Prescribes the work-around procedures for the filing of returns and payment of offshore gaming tax | Dec 28, 2021 | View |
| RR No. 20-2021 | Implements RA No. 11590, otherwise known as an "Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the NIRC of 1997, as Amended, and for Other Purposes" | Dec 1, 2021 | View |
| RR No. 19-2021 | Implements the tax incentives and exemption provisions of RA No. 11321 (Sagip Saka Act) | Nov 9, 2021 | View |
| RMC No. 108-2021 | Clarifies certain issues on the utilization of Tax Payment Certificate issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program | Oct 19, 2021 | View |
| RMC No. 107-2021 | Circularizes Republic Act No. 11590 titled “An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” | Oct 18, 2021 | View |
| RMC No. 97-2021 | Clarifies the taxation of any income received by social media influencers | Aug 16, 2021 | View |
| RMC No. 89-2021 | Circularizes RA No. 11534, titled “An Act Reforming the Corporate Income Tax and Incentives System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and for Other Purposes”, otherwise known as “Corporate Recovery and Tax Incentives for Enterprises Act” or CREATE” | Jul 19, 2021 | View |
| RMC No. 83-2021 | Circularizes the Implementing Rules and Regulations of Title XIII of Republic Act (RA) No. 8424, otherwise known as the "National Internal Revenue Code of 1997", as amended by RA No. 11534 (CREATE Act) | Jul 12, 2021 | View |
| RR No. 12-2021 | Prescribes the policies and guidelines on the utilization of the Tax Payment Certificate issued by the DTI-BOI evidencing the availment of the fiscal support for the eligible and registered participants of the Comprehensive Automotive Resurgence Strategy (CARS) Program under EO No. 182, Series of 2015 | Jun 23, 2021 | View |
| RR No. 11-2021 | Implements the tax exemptions and privileges granted under RA No. 11523 (Financial Institutions Strategic Transfer [FIST] Act) | Jun 23, 2021 | View |
| RMC No. 76-2021 | Clarifies the illustrative examples in the computation of Corporate Income Tax under Section 3(B) and 3(D) of Revenue Regulations No. 5-2021 | Jun 15, 2021 | View |