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Showing 492 results: BIR issuances on Income tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 25-2020Prescribes the guidelines in the filing of the 2019 Income Tax Returns and submission of required attachmentsMar 17, 2020View
RMC No. 18-2020Prescribes the use of old BIR Form Nos. 1604-CF and 1604-E for online filing of Annual Information Returns for Compensation, Final Withholding Taxes and Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding TaxFeb 28, 2020View
RMC No. 17-2020Further extends the deadline for filing/submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and extends the deadline for submission of Certificate of Compensation Payment (BIR Form No. 2316) and Annual Information Return of Creditable Income Taxes Withheld (Expanded) (BIR Form No. 1604-E)Feb 28, 2020View
RMC No. 16-2020Circularizes the availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.6Feb 27, 2020View
RMC No. 14-2020Clarifies the taxability of the Bangko Sentral ng Pilipinas pursuant to Republic Act No. 11211 amending Section 125 of Republic Act No. 7653 (The New Central Bank Act) and other existing laws and revenue issuancesFeb 24, 2020View
RR No. 4-2020Implements the provisions of RA No. 11256, otherwise known as "An Act to Strengthen the Country's Gross International Reserves, amending for the purpose Sections 3 and 151 of the NIRC, as amended, for other purposes"Feb 18, 2020View
RR No. 3-2020Amends certain provisions of RR No. 13-2011 implementing tax provisions under RA No. 9856, otherwise known as "The Real Estate Investment Trust (REIT) Act of 2009"Jan 29, 2020View
RMC No. 3-2020Circularizes the availability of the revised BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) January 2018 (ENCS)Jan 3, 2020View
RMC No. 143-2019Clarifies the inclusion of taxpayers as top Withholding Agents who are obliged to remit the 1% and 2% Creditable Withholding Taxes pursuant to the criteria of Revenue Regulations No. 7-2019Dec 27, 2019View
RMC No. 142-2019Circularizes the Electronic Documentary Stamp Tax (eDST) System’s balance adjustment as an option for recovery of erroneously deducted DSTDec 27, 2019View
RMC No. 138-2019Publishes the full text of the Department of Agriculture’s Administrative Circular No. 08, Series of 2019 re: The Implementing Rules and Regulations of RA No. 11321 entitled “An Act Instituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture” (The Sagip Saka Act)Dec 18, 2019View
RMC No. 134-2019Announces the availability of the Revised BIR Form No. 1702-EX (Annual Income Tax Return) January 2018 (ENCS) Version 2Dec 5, 2019View
RMC No. 133-2019Circularizes Republic Act No. 11187 entitled “An Act Converting the Zamboanga City State Polytechnic College into a State University to be Known as the Zamboanga Peninsula Polytechnic State University, and Appropriating Funds Therefor”Dec 4, 2019View
RMC No. 132-2019Circularizes Republic Act No. 11186 entitled “An Act Converting the Northwestern Mindanao State College of Science and Technology (NMSCST) in the City of Tangub, Province of Misamis Occidental into a State University of Northwestern Mindanao (UNM) and Appropriating Funds Therefor”Dec 4, 2019View
RMC No. 131-2019Circularizes the Republic Act No. 11358 entitled “An Act Establishing a National Vision Screening Program for Kindergarten Pupils and Appropriating Funds Therefor”Dec 4, 2019View
RMC No. 124-2019Extends the deadline of submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604C and 1604F)Nov 26, 2019View
RMC No. 116-2019Clarifies the tax treatment of Alien Individuals employed in the Philippines by Regional or Area Headquarters and Regional Operating Headquarters of Multinational Companies, Offshore Banking Units and Petroleum Service Contractors and Subcontractors pursuant to Section 4.C of Revenue Regulations No. 8-2018Nov 6, 2019View
RMC No. 103-2019Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No. 6-2019Oct 4, 2019View
RMO No. 38-2019Clarifies the Tax Exemption of Non-Stock, Non-Profit Corporations under Section 30 of the National Internal Revenue Code of 1997, as AmendedJul 24, 2019View
RMC No. 73-2019Announces the availability of various revised BIR Forms January 2018 (ENCS)Jul 24, 2019View
RMC No. 66-2019Publishes the full text of RA No. 11256 entitled "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"Jul 4, 2019View
RMC No. 61-2019Circularizes Republic Act No. 11256, entitled "An Act to Strengthen the Gross International Reserves (GIR), Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes"Jun 11, 2019View
RMO No. 22-2019Modifies the Alphanumeric Tax Code for Percentage Taxes in BIR Form Nos. 2551M/2551Q pursuant to the implementation of RA No. 10963 (TRAIN Act)May 3, 2019View
RMO No. 20-2019Modifies the Alphanumeric Tax Code for Business Income and Income from Profession in BIR Form Nos. 1701/1701A/1701Q pursuant to the implementation of RA No. 10963 (TRAIN Act)Apr 30, 2019View
RR No. 5-2019Implements the tax incentives provisions of RA No. 10771 (Philippine Green Jobs Act of 2016)Apr 12, 2019View