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Showing 492 results: BIR issuances on Income tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 25-2020Prescribes the Rules and Regulations to implement Section 4 (bbbb) of RA No. 11494 (Bayanihan to Recover as One Act) relative to Net Operating Loss Carry-Over (NOLCO) under Section 34 (D)(3) of the NIRC, as amendedSep 30, 2020View
RMC No. 99-2020Circularizes RA No. 11448, entitled "An Act Expanding Access to Educational Services Through the Establishment and Administration of Transnational Higher Education, and Appropriating Funds Therefor"Sep 16, 2020View
RMC No. 98-2020Clarifies the submission of BIR Form No. 1709 or the Related Party Transaction (RPT) Form and its attachments, as prescribed in Revenue Regulations No. 19-2020Sep 15, 2020View
RR No. 21-2020Prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program for Taxable Year 2018 under certain conditionsSep 4, 2020View
RMC No. 90-2020Circularizes RA Nos. 11259, 11284 and 11283Aug 27, 2020View
RMC No. 89-2020Circularizes Republic Act No. 11336, entitled "An Act Converting the Carlos Hilado Memorial State College in the City of Talisay, and all its Satellite Campuses located in the City of Bacolod and in the Municipality of Binalbagan, all in the Province of Negros Occidental, into a State University to be known as The Carlos Hilado Memorial State University, and Appropriating Funds Therefor"Aug 27, 2020View
RMC No. 88-2020Circularizes Republic Act No. 11334, entitled "An Act Converting the Marinduque State College in the Municipality of Boac, Province of Marinduque into a State University, to be known as the Marinduque State University, and Appropriating Funds Therefor"Aug 27, 2020View
RMC No. 87-2020Circularizes Republic Act No. 11335, entitled "An Act Converting the Guimaras State College in the Province of Guimaras, into a State University, and Appropriating Funds Therefor"Aug 27, 2020View
RMC No. 84-2020Circularizes Republic Act (RA) No. 11453 (Further Strengthening the Powers and Functions of the Authority of the Freeport Area of Bataan) and RA No. 11457 (Creating the Davao International Airport Authority)Aug 27, 2020View
RMC No. 82-2020Prescribes the guidelines on the use of the eAFS System for the submission of attachments to the Income Tax Returns of taxpayers Fiscal Year Accounting Period and in the submission of attachments to the quarterly Income Tax ReturnsAug 11, 2020View
RMC No. 76-2020Clarifies certain issues on the filing of BIR Form No. 1709 (Related Party Transaction Form), and its attachmentsJul 29, 2020View
RMO No. 21-2020Prescribes the policies, guidelines and procedures for the inspection or supervision of the destruction/disposal and determination of deductible expense pertaining to inventory of goods/assets which have been declared as waste or obsoleteJul 10, 2020View
RMC No. 64-2020Circularizes the revised guidelines and requirements for POGO Licensees and Service Providers in applying for a BIR Clearance in connection with the resumption of operationsJun 24, 2020View
RR No. 13-2020Prescribes the rules and regulations to implement RA No. 10699, titled “An Act Expanding the Coverage of Incentives Granted to National Athletes and Coaches, Appropriating Funds Therefor, Repealing for the Purpose Republic Act No.  9064, also known as the “National Athletes, Coaches and Trainers Benefits and Incentives Act of 2001” or “Sports Benefits and Incentives Act of 2001”.May 27, 2020View
RMC No. 49-2020Provides additional options in the acceptance and processing of the filed 2019 Income Tax Returns and its required attachments and provides guidelines thereonMay 22, 2020View
RMC No. 46-2020Circularizes the guidelines and requirements for POGO Licensees and Service Providers for the processing of their application for a BIR Clearance in connection with the resumption of operationsMay 7, 2020View
RMC No. 45-2020Circularizes Joint Memorandum Circular No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy Measure)Apr 30, 2020View
RMC No. 42-2020Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2019Apr 17, 2020View
RMC No. 40-2020Publishes the full text of the Implementing Rules and Regulations of RA No. 11256 (An Act to Strengthen the Country’s Gross International Reserves, Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes)Apr 8, 2020View
RR No. 9-2020Implements Section 4 (Z) and Section 4 (EE) of RA No. 11469 (Bayanihan to Heal as One Act) by granting further benefits on donations during the period of Enhanced Community Quarantine in relation to the NIRC of 1997, as amendedApr 7, 2020View
RMC No. 37-2020Addresses the concerns of taxpayers relative to the filing of tax returns and payment of taxes before the extended deadlineApr 6, 2020View
RMC No. 30-2020Amends Revenue Memorandum Circular (RMC) No. 29-2020 and clarifies RMC No. 28-2020 relative to the extension of deadlines for the filing of CY 2019 Income Tax Returns and other  returns and payment of taxes due thereonMar 23, 2020View
RMC No. 29-2020Amends Revenue Memorandum Circular (RMC) No. 26-2020 relative to the extension of deadlines for the filing of various Returns and payment of taxes due thereonMar 19, 2020View
RMC No. 28-2020Prescribes amended guidelines in the filing of the 2019 Income Tax Returns and submission of required attachmentsMar 18, 2020View
RMC No. 26-2020Prescribes the guidelines in the filing and payment of the corresponding taxes due per BIR Form Nos. 2550M, 1600WP, 2550Q, 1702Q, 2000, 2000-OT, 1600, 1601C and 2200MMar 17, 2020View