BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 313 results: BIR issuances on Large taxpayers
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 15-2007 | Allows the abatement of penalties/surcharges and interest on disputed/litigated assessments | Dec 28, 2007 | View |
| RMO No. 41-2007 | Supplements RMO No. 39-2007 relative to the revenue officials who are authorized to issue warrants of distraint, garnishment, and/or levy for and in behalf of the Commissioner of Internal Revenue | Dec 19, 2007 | View |
| RMC No. 89-2007 | Directs all large taxpayers to strictly comply with the Electronic Filing and Payment System regulations relative to the mandatory e-Filing of tax returns and e-Payment of taxes due thereon | Dec 18, 2007 | View |
| RMO No. 38-2007 | Identifies the offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program | Dec 7, 2007 | View |
| RMO No. 37-2007 | Amends RMO No. 7-2007 relative to the allocation of the CY 2007 BIR goals by implementing office and finalizes the CY 2007 BIR collection goal by implementing office | Dec 3, 2007 | View |
| RMO No. 30-2007 | Directs certain revenue officials to intensify the collection of delinquent accounts through the issuance of Warrant of Distraint/Garnishment/Levy of personal/real property | Oct 1, 2007 | View |
| RMO No. 29-2007 | Prescribes the audit policies, guidelines and standards at the Large Taxpayers Service | Sep 28, 2007 | View |
| RMO No. 24-2007 | Revises BIR Form No. 1770 – Monthly Summary of Tax Returns Filed | Sep 5, 2007 | View |
| RMO No. 20-2007 | Prescribes the policies for simplified processing of application to avail taxpayer’s remedies, compromise settlement and abatement | Aug 14, 2007 | View |
| RMC No. 51-2007 | Circularizes the revisions on the new paradigm in meeting the collection target as embodied in the memorandum issued by the OIC-CIR dated July 27, 2007 | Jul 31, 2007 | View |
| RMO No. 14-2007 | Prescribes additional procedures to detect the presence of “Fly-by-Night” taxpayers in the current database of the BIR and to thwart their subsequent request to secure Authority to Print sales invoices/official receipts | Jul 13, 2007 | View |
| RMO No. 10-2007 | Prescribes the policies, guidelines and procedures in the conduct of the BIR Resibo Programs: “Premyo sa Resibo” and “NO OR Complaint” | Jun 12, 2007 | View |
| RMC No. 05-2007 | Circularizes the guidelines in the implementation of RR Nos. 13-2001 and 15-2006 for taxpayers under the jurisdiction of the Large Taxpayers Service | Jan 23, 2007 | View |
| RR No. 18-2006 | Prescribes the policies, procedures and guidelines in the implementation of the Improved Voluntary Assessment Program (IVAP) for Taxable Year 2005 and prior years under certain conditions | Nov 14, 2006 | View |
| RMC No. 60-2006 | Prescribes the necessary steps to ensure that only authentic Tax Debit Memos are received by the Revenue District Offices and/or Authorized Agent Banks | Oct 9, 2006 | View |
| RR No. 15-2006 | Prescribes the guidelines on the implementation of one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006 | Sep 27, 2006 | View |
| RMO No. 22-2006 | Revokes RMO No. 17-2005, as amended by RMO No. 21-2005, relative to the Temporary Operating Procedures concerning the submission of Large Taxpayers Service monthly reports | Sep 18, 2006 | View |
| RMO No. 21-2006 | Prescribes the report formats for updating the status of consolidated Letter Notices covering taxable years 2004 onwards | Sep 13, 2006 | View |
| RMO No. 19-2006 | Prescribes the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products | Aug 31, 2006 | View |
| RMO No. 17-2006 | Amends the existing policies and procedures for centralized processing and issuance of Returns Processing System Assessment Notices and manual Assessment Notices by the Large Taxpayers Service including the Large Taxpayer District Offices and concerned divisions under them | Aug 30, 2006 | View |
| RMO No. 15-2006 | Prescribes the policies and procedures in the implementation of special revalidation covering all outstanding Tax Credit Certificates issued by the BIR and those jointly issued by the One-Stop Shop inter-agency tax credit and Duty Drawback Center and the BIR | Aug 10, 2006 | View |
| RMC No. 40-2006 | Clarifies certain issues concerning the jurisdictions of the Large Taxpayer Service, the Enforcement Service and the Revenue Regions, including the Revenue District Offices and Divisions under them. | Jul 13, 2006 | View |
| RMO No. 10-2006 | Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs) | Apr 4, 2006 | View |
| RMO No. 08-2006 | Prescribes the guidelines and procedures in the implementation of the Letter of Authority Monitoring System (LAMS) | Mar 22, 2006 | View |
| RMO No. 07-2006 | Prescribes the guidelines and procedures in the processing of applications for zero-rating of effectively zero-rated transactions for Value-Added Tax purposes | Feb 28, 2006 | View |