BIR Library
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Showing 129 results: BIR issuances on Individuals and professionals
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 64-2012 | Clarifies the imposition of business taxes on professionals | Oct 31, 2012 | View |
| RMO No. 02-2012 | Streamlines the reportorial requirements of the Taxpayer Assistance Service | Feb 14, 2012 | View |
| RMC No. 03-2012 | Clarifies the tax implications of General Professional Partnership | Jan 12, 2012 | View |
| RR No. 19-2011 | Prescribes the new Income Tax forms | Dec 9, 2011 | View |
| RMC No. 40-2011 | Notifies the use of new Income Tax forms | Sep 5, 2011 | View |
| RMC No. 38-2011 | Clarifies the application of Expanded Withholding Tax on the payments of PHIC to medical practitioners and/or hospitals pertaining to PHIC members’ benefits | Sep 1, 2011 | View |
| RMO No. 04-2011 | Amends the Audit Criteria for Taxable Years 2009 and 2010 | Feb 7, 2011 | View |
| RMO No. 03-2011 | Prescribes the CY 2011 Audit Criteria | Feb 1, 2011 | View |
| RR No. 14-2010 | Amends pertinent provisions of RR Nos. 11-2006 and 4-2010 on the accreditation of tax practitioners/agents as a prerequisite to their practice and representation before the BIR | Dec 10, 2010 | View |
| RMO No. 85-2010 | Amends RMO No. 40-2010, which provides the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on Real Property Valuation | Dec 8, 2010 | View |
| RMO No. 80-2010 | Prescribes the CY 2010 Audit Criteria | Nov 2, 2010 | View |
| RMC No. 45-2010 | Circularizes Section 4 and 5 of Republic Act No. 9994, relative to the grant of additional benefits and privileges to Senior Citizens, further amending Republic Act No. 7432, as amended | Jun 2, 2010 | View |
| RMO No. 39-2010 | Prescribes the guidelines for the accreditation of Continuing Professional Education (CPE) providers and mandates the number of CPE hours for tax practitioners and agents applying for accreditation | Apr 13, 2010 | View |
| RMO No. 38-2010 | Prescribes the policies and guidelines relative to the posting and publication of the list of top taxpayers for taxable year 2009 | Apr 8, 2010 | View |
| RMC No. 23-2010 | Publishes the full text of Republic Act No. 9999 entitled “An Act Providing a Mechanism for Free Legal Assistance and for Other Purposes” | Mar 9, 2010 | View |
| RMC No. 16-2010 | Requires taxpayers to disclose their election to use the Optional Standard Deduction for taxable year 2009. | Mar 1, 2010 | View |
| RR No. 4-2010 | Amends RR No. 11-2006 relative to the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the Bureau of Internal Revenue | Feb 26, 2010 | View |
| RR No. 2-2010 | Amends Sections 6 and 7 of RR No. 16-2008 with respect to the determination of the Optional Standard Deduction (OSD) of General Professional Partnerships and the partners thereof, as well as the manner and period for making the election to claim OSD in the Income Tax Returns | Feb 24, 2010 | View |
| RMC No. 66-2009 | Circularizes the full implementation of the eRegistration System | Dec 7, 2009 | View |
| RMC No. 65-2009 | Publishes the full text of Memorandum of Agreement between the Land Transportation Office and the Bureau of Internal Revenue | Nov 25, 2009 | View |
| RMO No. 32-2009 | Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax per Revenue Regulations No. 6-2009 | Nov 11, 2009 | View |
| RMC No. 45-2009 | Circularizes the implementation of the eRegistration System (Enhanced eTIN) | Aug 18, 2009 | View |
| RMO No. 26-2009 | Prescribes the policies and procedures in the implementation of the eRegistration System (Enhanced eTIN) | Jul 14, 2009 | View |
| RR No. 6-2009 | Amends further pertinent provisions of Revenue Regulations No. 2-98, as amended, providing for additional criteria in the determination of Top 20,000 Private Corporations, including the threshold on their purchases of agricultural products and additional transactions subject to creditable withholding tax on income payments made by Top 5,000 Individual Taxpayers engaged in trade/business or practice of profession | Jul 9, 2009 | View |
| RMC No. 28-2009 | Circularizes the full text of the BIR-TMAP Memorandum of Agreement and the guidelines and mechanics for the conduct of the “2009 Search for Exemplary Revenue Employees from Luzon” | May 15, 2009 | View |