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Showing 313 results: BIR issuances on Large taxpayers
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 72-2005 | Prescribes the transition procedures for all Electronic Filing and Payment System filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affected by the new VAT Law (R.A. 9337) | Dec 22, 2005 | View |
| RMO No. 32-2005 | Prescribes the guidelines and procedures in handling Letter Notices for deployment via the Information Delivery Portal in the years 2005 onwards for audit and enforcement purposes | Dec 16, 2005 | View |
| RR No. 18-2005 | Provides the policies, procedures and guidelines in the implementation of the Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions | Nov 11, 2005 | View |
| RMO No. 27-2005 | Prescribes a short audit for the Value-Added Tax liabilities of taxpayers with reported zero-rated sales and exempt sales under the jurisdiction of the Large Taxpayers Service and the Regional Offices | Oct 24, 2005 | View |
| RMO No. 21-2005 | Suspends until further notice the temporary operating procedures governing the Large Taxpayers Service under RMO No. 17-2005 | Aug 18, 2005 | View |
| RMO No. 17-2005 | Prescribes the temporary operating procedures relative to the Large Taxpayers Service operations | Jul 20, 2005 | View |
| RMO No. 10-2005 | Prescribes the policies and procedures in the accreditation of Cash Register Machine (CRM), Point of Sale (POS), other sales machines including sales receipting system software as well as registration for the use thereof pursuant to RR Nos. 11-2004 and 5-2005 | May 3, 2005 | View |
| RMC No. 09-2005 | Clarifies the term "Financial Statement" as defined in Revenue Regulations No. 4-2005 | Mar 21, 2005 | View |
| RR No. 1-2005 | Amends further pertinent provisions of RR Nos. 7-95 and 8-2002 relative to transactions exempt from VAT and the submission of Quarterly Summary List of Sales and Purchases | Feb 11, 2005 | View |
| RMC No. 71-2004 | Prescribes the mandatory availment of the Electronic Filing and Payment System and mandatory Electronic Submission of Summary List of Sales and Purchases and Annual Alphalist of Income Payees and Taxes Withheld | Nov 23, 2004 | View |
| RMO No. 47-2004 | Prescribes the policies and procedures in the monitoring, identification for inclusions or deletions of Withholding Agents classified as Top 10,000 Private Corporations | Nov 4, 2004 | View |
| RMO No. 46-2004 | Provides additional supplement and guidelines in handling Letter Notices with discrepancies arising from Data Matching Process that remain unserved, have been served but are without response or are under protest by taxpayers | Nov 3, 2004 | View |
| RMO No. 43-2004 | Modifies BIR Form Nos. 1253 – General Control Ledger; 1245 – Monthly List of Transfer-In Accounts; 1246 – Monthly List of Transfer-Out Accounts; 1247 – Monthly List of Accounts Cancelled by ATCA; 1248 – Monthly List of Accounts Paid | Oct 12, 2004 | View |
| RMC No. 51-2004 | Specifies BIR offices authorized to issue Tax Debit Memo (TDM) | Aug 13, 2004 | View |
| RMO No. 32-2004 | Provides guidelines and enforcement measures to determine the correct tax liability of motels | Jul 6, 2004 | View |
| RMC No. 16-2004 | Publishes the full text of Bank Bulletin No. 2003-11 relative to internal revenue tax payment thru Tax Debit Memo. | Mar 10, 2004 | View |
| RMO No. 05-2004 | Prescribes the guidelines and procedures in the implementation of RR No. 29-2003 relative to the advance payment of Value-Added Tax on the sale of flour | Feb 4, 2004 | View |
| RMO No. 01-2004 | Prescribes the policies, guidelines and procedures in the cancellation/transfer of registration data or effecting an end date on the tax and/or form types of taxpayers under the jurisdiction of the Large Taxpayers Service | Jan 22, 2004 | View |
| RMO No. 42-2003 | Prescribes additional guidelines on the assessment of national internal revenue taxes covered by Letter Notices issued under the RELIEF system | Nov 21, 2003 | View |
| RMO No. 38-2003 | Prescribes the uniform guidelines and procedures in the processing of various permits for Excise Tax purposes | Nov 17, 2003 | View |
| RMO No. 32-2003 | Amends RMO No. 4-2002 relative to the implementation of the Taxpayer Account Management Program for Operations | Oct 9, 2003 | View |
| RMO No. 30-2003 | Prescribes the guidelines and procedures in the extraction, analysis, disclosure/dissemination, utilization, and monitoring of RELIEF data for audit and enforcement purposes | Oct 1, 2003 | View |
| RMC No. 39-2003 | Clarifies the termination and handling of audit/investigation and reinvestigation/reconsideration of tax liabilities/returns of taxpayers under the jurisdiction of the Large Taxpayers Service, Enforcement Service and Legal Service, and those handled by the various task forces | Jun 30, 2003 | View |
| RMO No. 04-2003 | Prescribes the guidelines and procedures on the processing of Quarterly Summary List of Sales and Purchases and the imposition of penalties thereof | Mar 11, 2003 | View |
| RMO No. 03-2003 | Prescribes the guidelines and procedures in the conduct of inventory taking/stocktaking and verification of inventories covering taxable year 2002 by the Large Taxpayers Audit and Investigation Division (LTAID) I, LTAID II, Large Taxpayers District Office (LTDO)-Makati, LTDO-Cebu and Revenue District Offices | Feb 26, 2003 | View |