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Showing 313 results: BIR issuances on Large taxpayers

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 29-2002Prescribes the updated policies and procedures for the advance payment of Value-Added Tax (VAT) on sale of refined sugarDec 20, 2002View
RMO No. 29-2002Prescribes the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System (CAS) or components thereofOct 28, 2002View
RMO No. 28-2002Prescribes the modified guidelines and procedures in processing application and issuance of Authority to Print (ATP) Receipts, Sales or Commercial InvoicesOct 21, 2002View
RR No. 16-2002Amends the provisions relative to the acceptable modes of and procedures for payment of internal revenue taxes coursed through Authorized Agent BanksOct 14, 2002View
RMO No. 20-2002Amends pertinent provisions of RMO No. 57-2000 relative to the confrontational requirements, execution and enforcement of closure orders, as well as the duration and the lifting thereofJul 29, 2002View
RMO No. 19-2002Prescribes the amended guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)Jul 22, 2002View
RMO No. 18-2002Prescribes the policies, guidelines and procedures in identifying and handling valid or actual stop-filer casesJul 22, 2002View
RMC No. 24-2002Prescribes the required procedures and electronic format in the submission of Quarterly List of Sales/PurchasesJul 22, 2002View
RR No. 09-2002Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS)Jul 5, 2002View
RMO No. 05-2002Prescribes the guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)Apr 15, 2002View
RMC No. 13-2002Clarifies the venues for the filing of Income Tax returns of employees of establishments classified as regular large taxpayers, excise taxpayers and those under the jurisdiction of the Large Taxpayers District Offices in Makati and CebuApr 11, 2002View
RMO No. 04-2002Prescribes the policies, guidelines and procedures in the implementation of Taxpayer Account Management Program (TAMP), amending further certain provisions of RMO 22-2000, as amended, affecting the Returns Compliance System (RCS) and the Total Registration Database Clean-up under the ITS Sustainability for Operations ProjectApr 4, 2002View
RR No. 02-2002Amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for large taxpayers and optional for certain identified non-large taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereonMar 27, 2002View
RMC No. 06-2002Prescribes the establishment of Tax Filing Centers at the Revenue District Offices, Large Taxpayers Assistance Division I and II and Large Taxpayers District Office-Makati to receive "No Payment" returns (exempt/break-even/refundable and "For Second Installment")Feb 18, 2002View
RMO No. 25-2001Clarifies the procedures on the receipt, processing, control, transmittal and collection of returned/dishonored checks received through Accredited Agent BanksOct 23, 2001View
RR No. 09-2001Regulates the electronic filing of tax returns and payment of taxesAug 16, 2001View
RR No. 07-2001Further implements certain provisions of the Tax Code of 1997 relative to the compromise settlement of internal revenue tax liabilitiesAug 1, 2001View
RMO No. 05-2001Prescribes the policies and procedures in the receipt, transmittal and processing of the Alphabetical List of Employees/Income Payees as an attachment to the Annual Information ReturnFeb 16, 2001View
RR No. 07-2000Amends RR No. 2-98 regarding the requirement for list of income payeesNov 7, 2000View
RMO No. 48-2000Prescribes the policies and procedures in the re-classification of status of taxpayers who were previously classified as large taxpayersOct 26, 2000View
RMO No. 47-2000Prescribes the guidelines and procedures in the implementation of the new staffing pattern under Executive Order No. 175Oct 23, 2000View
RMO No. 42-2000Prescribes the policies and procedures in the intensification of collection/settlement of delinquent accounts and disputed assessments through compromise settlementSep 26, 2000View
RR No. 06-2000Prescribes the regulations to implement the compromise settlement of internal revenue tax liabilities of taxpayers with outstanding receivable accounts and disputed assessments with the BureauSep 25, 2000View
RMO No. 41-2000Prescribes the guidelines and procedures in the conversion of accounts receivable cases for the Integrated Tax SystemSep 13, 2000View
RMO No. 39-2000Prescribes the policies and guidelines on data purification of registration, return and payment information of top taxpayersSep 13, 2000View