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Showing 396 results: BIR issuances on Invoices and receipts
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 51-2023 | Notifies the loss of forty-eight (48) sets of unused/unissued BIR Form No. 2524 — Revenue Official Receipt | May 10, 2023 | View |
| RMC No. 48-2023 | Announces the availability of additional features and functionalities of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS) | May 5, 2023 | View |
| RMC No. 45-2023 | Publishes the full text of Fiscal Incentives Review Board Advisory No. 004-2023 clarifying the issues covering the transfer of registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector | Apr 19, 2023 | View |
| RR No. 2-2023 | Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or Instrumentalities | Apr 13, 2023 | View |
| RMC No. 39-2023 | Notifies the loss of one (1) set of unused/unissued BIR Form No. 2524 — Revenue Official Receipt (ROR) | Mar 23, 2023 | View |
| RMC No. 36-2023 | Announces the availability of other registration-related online transactions, functions and features in the BIR Online Registration and Update System (ORUS) | Mar 20, 2023 | View |
| RMC No. 33-2023 | Clarifies the issuance and enforcement of Subpoena Duces Tecum | Mar 17, 2023 | View |
| RMO No. 7-2023 | Prescribes the policies, guidelines and procedures in the processing and monitoring of One- Time Transactions (ONETT) and issuance of Electronic Certificate Authorizing Registration thru the eONETT System | Feb 23, 2023 | View |
| RMC No. 24-2023 | Further clarifies the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and directly used in the registered project or activity | Feb 17, 2023 | View |
| RMC No. 12-2023 | Announces the availability of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS) | Jan 27, 2023 | View |
| RR No. 1-2023 | Implements the Ten Percent (10%) Discount and the VAT Exemption under RA No. 11861 (Expanded Solo Parents Welfare Act). | Jan 18, 2023 | View |
| RMC No. 3-2023 | Prescribes the policies and guidelines on the Online Registration of Books of Accounts | Jan 10, 2023 | View |
| RMC No. 153-2022 | Announces the availability of the BIR Online Registration and Update System (ORUS) | Dec 12, 2022 | View |
| RMC No. 152-2022 | Clarifies further the transitory provisions for the VAT zero-rate incentives under Sections 294(E) and 295(D), Title XIII of the Tax Code, as amended, and as implemented by Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules And Regulations (CREATE IRR) | Dec 7, 2022 | View |
| RMC No. 123-2022 | Clarifies the provisions of Revenue Regulations No. 6-2022 relative to the removal of the five (5) – year validity period on receipts/invoices | Aug 31, 2022 | View |
| RMC No. 122-2022 | Prescribes the guidelines in updating of registration information record of taxpayers who will enroll in the Bureau's Online Registration and Update System (ORUS) | Aug 22, 2022 | View |
| RR No. 9-2022 | Prescribes the policies and guidelines for the admissibility of sales documents in electronic format in relation to the implementation of Sections 237 (issuance of receipts or sales or commercial invoices) and 237-A (Electronic Sales Reporting System) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) | Jun 30, 2022 | View |
| RR No. 8-2022 | Prescribes the policies and guidelines for the implementation of Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), through the use of the Electronic Invoicing/Receipting System (EIS) | Jun 30, 2022 | View |
| RR No. 6-2022 | Removes the 5-year validity period on receipts/invoices | Jun 30, 2022 | View |
| RMC No. 81-2022 | Notifies the loss of several BIR Form No. 2524 – Revenue Official Receipt (ROR) | Jun 30, 2022 | View |
| RMO No. 29-2022 | Prescribes the policies and guidelines in the conduct of public auction of distrained personal properties, seized/levied real properties and acquired personal and real assets | May 26, 2022 | View |
| RMC No. 63-2022 | Clarifies the proper taxable base of Excise Tax in the manufacturer’s/assembler’s or importer’s sworn statement and integration of the monitoring, supervision and reporting of excisable products under Revenue Administrative Order No. 2-2014 | Apr 28, 2022 | View |
| RMC No. 31-2022 | Notifies the loss of several copies of BIR Form No. 2524 – Revenue Official Receipt (ROR) | Mar 25, 2022 | View |
| RMC No. 24-2022 | Clarifies issues relative to RR No. 21-2021 implementing the amendments to the Value-Added Tax (VAT) zero rating provisions under Sections 106 and 108 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Sections 294(E) and 295(D), Title XIII of the Tax Code, introduced by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations | Mar 9, 2022 | View |
| RMC No. 122-2021 | Clarifies the tax treatment of integrating the International Passenger Service Charge at the point of sale of airline tickets | Dec 14, 2021 | View |