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Showing 129 results: BIR issuances on Individuals and professionals

BIR issuances
No. of Issuance Subject Date of Issue Action
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. 118-2019Announces the availability of the eRegistration (eREG) System to Corporate or Non-Individual Taxpayer-EmployersNov 8, 2019View
RMC No. 101-2019Circularizes the revised policies on training/learning and development requirements for Division Chief and Executive/Managerial positions in governmentOct 2, 2019View
RMC No. 80-2019Publishes the full text of various Republic ActsAug 13, 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
RMC No. 46-2019Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2018Apr 12, 2019View
RMC No. 41-2019Circularizes 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 2018Apr 2, 2019View
RMC No. 40-2019Publishes the full text of PRC Resolution No. 2019-1146, amending relevant provisions of Resolution No. 1032 s. 2017 (Implementing Rules and Regulations of the Continuing Professional Development Act of 2016)Apr 1, 2019View
RMC No. 37-2019Circularizes the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trusts] January 2018 (ENCS)Mar 18, 2019View
RMC No. 27-2019Circularizes the enhanced BIR Registration FormsFeb 26, 2019View
RMC No. 21-2019Publishes the full text of Civil Service Commission (CSC) Resolution No. 1800923 and CSC Memorandum Circular No. 18 s. 2018 re: Attendance in Continuing Professional Development Courses and Renewal of Professional Identification Cards on Official TimeJan 31, 2019View
RMC No. 20-2019Publishes the full text of Professional Regulation Commission (PRC) Resolution No. 2016-990 Amendments to the Revised Guidelines on the Continuing Professional Development Program for all Registered and Licensed professionalsJan 31, 2019View
RMC No. 17-2019Prescribes 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 versionJan 24, 2019View
RMC No. 64-2018Circularizes the Civil Service Commission (CSC) Resolution No. 1800646 re: Qualification Standards (QS) for Revenue Officer I to IV Positions in the Compliance Section of the Revenue District Offices in the BIR Regional OfficesJul 24, 2018View
RMO No. 32-2018Prescribes the audit/investigation of individual and non-individual taxpayers by the Regional Assessment DivisionsJul 11, 2018View
RMO No. 28-2018Creates and modifies the Alphanumeric Tax Codes (ATCs) for Individual Income Tax under RA No. 10963 (TRAIN Act)Jul 3, 2018View
RMC No. 51-2018Amends 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 InstitutionsJun 11, 2018View
RMO No. 26-2018Prescribes the guidelines in monitoring, identification, inclusion and deletion of Top Withholding Agents pursuant to the pertinent provisions of RR No. 11-2018Jun 5, 2018View
RMO No. 23-2018Prescribes 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 professionsMay 21, 2018View
RMC No. 32-2018Prescribes and circularizes the Revised BIR Form No. 1701Q (Quarterly Income Tax Return) January 2018 (ENCS)May 9, 2018View
RMC No. 12-2018Clarifies the nature and extent of the power of the Commissioner of Internal Revenue to obtain information under Section 5 of the NIRC of 1997, as amended, vis-a-vis Attorney-Client and Accountant-Client privilegeFeb 22, 2018View
RMC No. 01-2018Prescribes the procedures on the use of Withholding Tax Table on Compensation Income and advises on the change of Creditable Withholding Tax Rate on certain income payments to individualsJan 5, 2018View
RMC No. 69-2017Clarifies the 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 InstitutionsAug 17, 2017View
RMC No. 60-2017Announces the official launch of the Seal of Honesty Certification ProgramJul 28, 2017View
RMC No. 16-2017Amends RMC No. 36-2016 and clarifies the requirement of Professional Regulatory Board of Accountancy (BOA) under BOA Resolution No. 03, Series of 2016Feb 22, 2017View