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 |
|---|---|---|---|
| RMC No. 51-2009 | Clarifies the Requirement for the Submission of Summary Lists of Sales (SLS)/Summary Lists of Purchases (SLP); the imposition of penalties for their non-submission; the issuance of Subpoena Duces Tecum; and the imposition of penalties for failure to obey summons | Sep 16, 2009 | View |
| RMC No. 50-2009 | Reiterates the implementation of RMC No. 19-2009 re: Transition Procedures Relative to the Issuance and Cancellation of “Permit to Use” Cash Register Machine, Point-of-Sale (POS) Machine, Special Purpose Machine (SPM) and other similar sales machines | Sep 16, 2009 | View |
| RMO No. 21-2009 | Prescribes the accomplishment reporting process on BIR Priority Programs for CY 2009 | Jun 18, 2009 | View |
| RMO No. 17-2009 | Prescribes the guidelines and procedures in handling Letter Notices for taxable year 2007 generated thru the Tax Reconciliation System and Reconciliation of Listing for Enforcement System (RELIEF)/Third Party Matching-Bureau of Customs (TPM-BOC) Data Program | May 25, 2009 | View |
| RR No. 5-2009 | Reverts the venue for the filing of returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Tax due on sale, transfer or exchange of real property of large taxpayers to the place where the property is located | May 13, 2009 | View |
| RMO No. 15-2009 | Provides the guidelines for the revival of the "Handang Maglingkod" Project | May 11, 2009 | View |
| RMO No. 14-2009 | Defines the Office Performance Measures for Large Taxpayers Service, Revenue Regions, Revenue District Offices and LT District Offices for CY 2009 | May 7, 2009 | View |
| RMC No. 19-2009 | Prescribes the transition procedures relative to the issuance and cancellation of “Permit to Use” Cash Register Machine,Point of Sales Machine, Special Purpose Machine and other similar sales machines | Apr 13, 2009 | View |
| RR No. 3-2009 | Amends further RR No. 9-2001 by expanding the EFPS coverage to include the top 20,000 private corporations duly identified under RR No. 14-2008 | Mar 31, 2009 | View |
| RMO No. 05-2009 | Prescribes the policies and guidelines in the issuance of Letters of Authority by the various BIR investigating offices | Feb 12, 2009 | View |
| RMO No. 04-2009 | Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returns | Jan 30, 2009 | View |
| RMO No. 01-2009 | Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of re-enlisted large taxpayers to the Large Taxpayer Service | Jan 5, 2009 | View |
| RMC No. 82-2008 | Circularizes the procedures for registration of manual books of accounts | Dec 23, 2008 | View |
| RR No. 14-2008 | Amends further Section 2.57.2(M) of RR No. 2-98, as amended, increasing the coverage of withholding tax agents who are required to withhold 1% from regular suppliers of goods and 2% from regular suppliers of services from the top 10,000 to top 20,000 private corporations | Dec 8, 2008 | View |
| RMO No. 28-2008 | Prescribes the policies, guidelines and procedures in the reporting, recording and monitoring of attendance of revenue officials and employees | Sep 2, 2008 | View |
| RMO No. 25-2008 | Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of delisted and newly enlisted large taxpayers | Jun 17, 2008 | View |
| RMO No. 22-2008 | Prescribes the guidelines for the short-audit of the 1st Quarter Value-Added Tax for taxable year 2008 of taxpayers under the jurisdiction of the Large Taxpayers Service and the Regional Offices | Jun 10, 2008 | View |
| RMO No. 20-2008 | Prescribes the guidelines for the preliminary analysis and audit/verification of 2007 internal revenue tax returns and the corresponding tax payments for taxpayers under the Large Taxpayers Service and Revenue Regions/Revenue District Offices | May 23, 2008 | View |
| RMO No. 19-2008 | Prescribes the revised target for the 2008 audit goal and the basis for the computation of the Audit Effort Ratio | May 23, 2008 | View |
| RMC No. 38-2008 | Requires the continuous observance of the existing responsibilities by large taxpayers transferred from the supervision of Large Taxpayers Service to the Regional Offices | May 13, 2008 | View |
| RMO No. 16-2008 | Prescribes the involvement of the National Investigation Division and Policy Cases Division of the Enforcement Service in the audit of selected taxpayers | Apr 28, 2008 | View |
| RR No. 4-2008 | Amends the venue for filing of tax returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Taxes due on onerous transfers of real propertis owned by taxpayers classified as large taxpayers | Apr 17, 2008 | View |
| RMO No. 05-2008 | Provides supplemental provisions on RMO No. 38-2007 pertaining to the identification of offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program | Jan 28, 2008 | View |
| RMO No. 02-2008 | Delegates the authority to issue and sign “Subpoena Duces Tecum” in relation to the conduct of investigation on taxpayer’s accounting records | Jan 10, 2008 | View |
| RMC No. 03-2008 | Circularizes the transition procedures for all eFPS filers in using the enhanced BIR Form No. 1702Q – Quarterly Income Tax Return for corporations and partnerships (October 2007 [ENCS]) | Jan 7, 2008 | View |