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Showing 492 results: BIR issuances on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 46-2019 | Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2018 | Apr 12, 2019 | View |
| RR No. 4-2019 | Implements the Rules and Regulations of RA No. 11213 (Tax Amnesty Act), Providing for the Guidelines on the Processing of Tax Amnesty Application on Tax Delinquencies | Apr 8, 2019 | View |
| RMC No. 41-2019 | Circularizes the enhanced BIR Form No. 1702-MX January 2018 (ENCS), which shall be used by non-individuals with mixed income subject to multiple Income Tax rates or with income subject to special or preferential rate in filing the annual Income Tax Return and paying the Income Tax due starting the year 2018 | Apr 2, 2019 | View |
| RMC No. 37-2019 | Circularizes the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trusts] January 2018 (ENCS) | Mar 18, 2019 | View |
| RMC No. 31-2019 | Reiterates the tax compliance requirements of candidates, political parties/party list groups and campaign contributors | Mar 7, 2019 | View |
| RMC No. 30-2019 | Clarifies Section 100 of NIRC of 1997 as amended by RA No. 10963 (TRAIN Law) in relation to Sale of Shares of Stock Not Traded or Listed | Feb 28, 2019 | View |
| RMC No. 29-2019 | Provides guidelines in keeping, maintaining and registration of Books of Accounts | Feb 26, 2019 | View |
| RMC No. 24-2019 | Clarifies the amending provisions of RR No. 11-2018 prescribing the submission of BIR Form No. 2316 and Certified List of Employees Qualified for Substituted Filing of Income Tax Return | Feb 14, 2019 | View |
| RMC No. 19-2019 | Prescribes various revised BIR Forms (Version January 2018) | Jan 30, 2019 | View |
| RMC No. 17-2019 | Prescribes the new BIR Form No. 1701A – Annual Income Tax Return for Individuals Earning Income purely from Business/Profession (those under the graduated Income Tax rates with Optional Standard Deduction as mode of deductions or those who opted to avail of the 8% flat Income Tax rate) January 2018 version | Jan 24, 2019 | View |
| RMC No. 99-2018 | Clarifies certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008) | Dec 7, 2018 | View |
| RMC No. 93-2018 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.2 | Nov 5, 2018 | View |
| RMC No. 92-2018 | Clarifies the filing of tax returns of accredited Microfinance Non-Government Organizations | Nov 5, 2018 | View |
| RMC No. 73-2018 | Prescribes the use of the new BIR Form Nos. 0619-E [Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)] and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) both January 2018 Version | Aug 31, 2018 | View |
| RMO No. 28-2018 | Creates and modifies the Alphanumeric Tax Codes (ATCs) for Individual Income Tax under RA No. 10963 (TRAIN Act) | Jul 3, 2018 | View |
| RMC No. 51-2018 | Amends RMC No. 69-2017 re: Registration and Compliance Requirements of Individuals under a Job Order or Service Contract Agreement with the Departments and Agencies of the Government, Instrumentalities, Local Government Units, State Colleges and Universities, including the Government-Owned and/or -Controlled Corporations and Government Financial Institutions | Jun 11, 2018 | View |
| RMC No. 50-2018 | Provides clarifications on certain provisions of RR Nos. 8-2018 and 11-2018 implementing the Income Tax provisions of RA No. 10963 (TRAIN Act) | Jun 8, 2018 | View |
| RMC No. 38-2018 | Reiterates the guidelines in registration, updates and other tax compliance requirements of candidates, political parties/party list groups and campaign contributors | May 23, 2018 | View |
| RMO No. 23-2018 | Prescribes the policies, guidelines and procedures in the availment of the eight percent (8%) Income Tax Rate option for individuals earning from self-employment and/or practice of professions | May 21, 2018 | View |
| RMC No. 32-2018 | Prescribes and circularizes the Revised BIR Form No. 1701Q (Quarterly Income Tax Return) January 2018 (ENCS) | May 9, 2018 | View |
| RMC No. 28-2018 | Advises taxpayers to disregard the penalties computed by the Electronic Filing and Payment System (eFPS) in BIR Form Nos. 1602 and 1603 of the eFPS | Apr 30, 2018 | View |
| RMC No. 27-2018 | Circularizes the new and revised BIR Forms affected by the TRAIN Law | Apr 27, 2018 | View |
| RMC No. 24-2018 | Prescribes the guidelines in filing, receiving and processing of 2017 Income Tax Returns including its attachments | Apr 13, 2018 | View |
| RR No. 14-2018 | Amends the provisions of RR No. 11-2018, particularly Sections 2 and 14 relative to withholding of Income Tax | Apr 5, 2018 | View |
| RR No. 11-2018 | Amends certain provisions of RR No. 2-98, as amended, to implement further amendments introduced by RA No. 10963 (TRAIN Law) relative to withholding of Income Tax | Mar 15, 2018 | View |