BIR Library
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Showing 313 results: BIR issuances on Large taxpayers
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 28-2020 | Prescribes the updated policies and procedures for the granting and revocation of system access | Aug 17, 2020 | View |
| RMC No. 72-2020 | Amends Revenue Memorandum Circular No. 36-2020 relative to the removal of requirement for submission of photocopies of documents evidencing credit extensions and credit restructurings granted by covered institution during ECQ | Jul 17, 2020 | View |
| RMO No. 21-2020 | Prescribes the policies, guidelines and procedures for the inspection or supervision of the destruction/disposal and determination of deductible expense pertaining to inventory of goods/assets which have been declared as waste or obsolete | Jul 10, 2020 | View |
| RMO No. 5-2020 | Prescribes the Operational Key Performance Indicators (KPIs) for CY 2020 | Feb 5, 2020 | View |
| RMC No. 143-2019 | Clarifies the inclusion of taxpayers as top Withholding Agents who are obliged to remit the 1% and 2% Creditable Withholding Taxes pursuant to the criteria of Revenue Regulations No. 7-2019 | Dec 27, 2019 | View |
| RMO No. 53-2019 | Amends further certain provisions of RMO No. 25-2014, as amended by RMO No. 46-2019 relative to the preparation of the "Reports on Drastic Changes in Collection Performance" | Oct 29, 2019 | View |
| RMC No. 104-2019 | Mandates all Revenue District Offices to submit to Excise Large Taxpayers Field Operations Division the list of all retail gasoline stations within their areas of jurisdiction | Oct 9, 2019 | View |
| RMO No. 46-2019 | Further amends the procedures, policies and guidelines in the preparation of "Reports on Drastic Changes in Collection Performance" (BIR Form Nos. 1771A to 1771C) and revises the format thereof | Aug 8, 2019 | View |
| RMO No. 45-2019 | Amends the definition of the term "Accounts Receivable/Delinquent Accounts" (AR/DAs) to be reported in the Financial Statements | Aug 7, 2019 | View |
| RMC No. 64-2019 | Clarifies the issuance of Delinquency Verification Certificate for claims for Value-Added Tax Credit/Refund | Jun 18, 2019 | View |
| RR No. 7-2019 | Amends pertinent provisions of Section 2 under RR No. 11-2018 specifically on the requirements for top withholding agents | Jun 13, 2019 | View |
| RMO No. 30-2019 | Revises the office codes for the Revenue Regions, its Divisions and Revenue District Offices including LTD – Davao City under the Large Taxpayer Service | Jun 11, 2019 | View |
| RMO No. 25-2019 | Prescribes the policies and procedures to implement the ninety (90)-day period to process and grant claims for Value-Added Tax (VAT) Refund/Credit pursuant to Section 112 of the Tax Code | May 16, 2019 | View |
| RMO No. 23-2019 | Prescribes the policies, guidelines and procedures in the processing of applications for Tax Amnesty on Delinquencies pursuant to RA No. 11213 (Tax Amnesty Act) | May 9, 2019 | View |
| RMC No. 49-2019 | Decentralizes the accreditation of Cash Register Machines, Point-of-Sales Machines, Sales Receipting Software and other machines generating receipts/invoices at the National Office, Revenue Regions and Revenue District Offices | Apr 29, 2019 | View |
| RR No. 2-2019 | Implements the imposition of Excise Tax on Non-Essential Services introduced by RA No. 10963 (TRAIN Law) | Mar 19, 2019 | View |
| RMO No. 7-2019 | Updates the BIR Operational Key Performance Indicators for CY 2019 | Feb 1, 2019 | View |
| RMO No. 46-2018 | Prescribes the procedures in the decentralized processing and issuance of Tax Clearance for Bidding Purposes required under RA No. 9184 and EO No. 398 | Oct 11, 2018 | View |
| RMO No. 45-2018 | Prescribes the guidelines in the preparation and submission by concerned BIR offices of Freedom of Information Reports | Oct 2, 2018 | View |
| RMC No. 72-2018 | Reiterates/supplements the existing policies, guidelines and procedures relative to the validation and monitoring of sales declaration of taxpayers generated from POS/CRM/SPM/other sales receipting system software, receipting/invoicing of Computerized Accounting System (CAS), including online sales transactions; and from manual invoices/receipts/supplemental commercial documents | Aug 30, 2018 | View |
| RR No. 18-2018 | Amends specific provisions of RR No. 8-2016 particularly certain guidelines on the processing of applications for Tax Clearance for bidding purposes | Aug 3, 2018 | View |
| RMO No. 26-2018 | Prescribes the guidelines in monitoring, identification, inclusion and deletion of Top Withholding Agents pursuant to the pertinent provisions of RR No. 11-2018 | Jun 5, 2018 | View |
| RMO No. 20-2018 | Prescribes the revised policies and procedures on the processing of Tax Credit Certificates (TCCs) for cash conversion | May 3, 2018 | View |
| RMO No. 15-2018 | Prescribes the policies, guidelines and procedures in the implementation of the post evaluation of the Cash Register Machines (CRM), Point-of-Sale (POS) machines and other Sales Receipting System Software including the extraction of data from Electronic Sales (eSales) Journal and Z-Reading | Mar 14, 2018 | View |
| RMC No. 17-2018 | Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) | Mar 8, 2018 | View |