BIR Library
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Showing 123 results: BIR issuances on Non-profit and donees
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 26-2023 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of January 2023 | Feb 27, 2023 | View |
| RMC No. 159-2022 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of December 2022 | Dec 27, 2022 | View |
| RMC No. 158-2022 | Clarifies the effect of non-submission of a cooperative of the Taxpayer Identification Number (TIN) of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE) pursuant to Item A3 of RMC No. 124-2020 and corresponding penalties to be imposed thereof | Dec 27, 2022 | View |
| RMC No. 151-2022 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of November 2022 | Dec 7, 2022 | View |
| RMC No. 144-2022 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of October 2022 | Nov 9, 2022 | View |
| RR No. 7-2022 | Provides the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008 | Jun 30, 2022 | View |
| RR No. 5-2022 | Implements the Estate Tax Exemption under RA No. 11597 (An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as "An Act Creating the Philippine Veterans Bank, and for Other Purposes") | Jun 20, 2022 | View |
| RMC No. 78-2022 | Clarifies the Income Tax treatment of the different classifications of educational insitutions and their tax obligations | Jun 9, 2022 | View |
| RMC No. 74-2022 | Circularizes the Updated List of Accredited Microfinance NGOs as of May 2022 | May 24, 2022 | View |
| RMC No. 48-2022 | Revises provisions on the submission of financial statements of cooperatives registered under the Cooperative Development Authority as a requirement for the renewal of Certificate of Tax Exemption of cooperatives pursuant to RMO No. 76-2010 | Apr 20, 2022 | View |
| RR No. 3-2022 | Implements the provisions of RA No. 11635, titled "An Act Amending Section 27 (B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" on the income taxation of proprietary educational institutions and hospitals which are non-profit | Apr 8, 2022 | View |
| RMO No. 4-2022 | Modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 11534 (CREATE Act) | Jan 14, 2022 | View |
| RMC No. 106-2021 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) | Oct 13, 2021 | View |
| RR No. 14-2021 | Suspends the implementation of certain provisions of RR No. 5-2021 relative to taxation of proprietary educational institutions | Jul 28, 2021 | View |
| RR No. 11-2021 | Implements the tax exemptions and privileges granted under RA No. 11523 (Financial Institutions Strategic Transfer [FIST] Act) | Jun 23, 2021 | View |
| RMC No. 57-2021 | Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic) | May 3, 2021 | View |
| RMO No. 42-2020 | Prescribes the guidelines in the submission of the Monthly Report on Issuance/Denial of Tax Exemption of Cooperatives and Non-Stock, Non-Profit Associations/Organizations | Dec 1, 2020 | View |
| RR No. 29-2020 | Implements the provisions of RA No. 11494 (Bayanihan to Recover as One Act) relative to the tax exemption of certain income payments | Oct 15, 2020 | View |
| RR No. 28-2020 | Implements the tax exemption provisions under Section 4 (cc) and Section 18 of RA No. 11494 (Bayanihan to Recover as One Act) on the incentives for the manufacture or importation of certain equipment, supplies or goods | Oct 15, 2020 | View |
| RMC No. 99-2020 | Circularizes RA No. 11448, entitled "An Act Expanding Access to Educational Services Through the Establishment and Administration of Transnational Higher Education, and Appropriating Funds Therefor" | Sep 16, 2020 | View |
| RMO No. 27-2020 | Prescribes the BIR Digital Transformation Roadmap for 2020-2030 | Aug 13, 2020 | View |
| RMC No. 58-2020 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations | Jun 9, 2020 | View |
| RMC No. 40-2020 | Publishes the full text of the Implementing Rules and Regulations of RA No. 11256 (An Act to Strengthen the Country’s Gross International Reserves, Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes) | Apr 8, 2020 | View |
| RR No. 9-2020 | Implements Section 4 (Z) and Section 4 (EE) of RA No. 11469 (Bayanihan to Heal as One Act) by granting further benefits on donations during the period of Enhanced Community Quarantine in relation to the NIRC of 1997, as amended | Apr 7, 2020 | View |
| RR No. 6-2020 | Implements the Tax Exemption provision of RA No. 11469 (Bayanihan to Heal as One Act) | Mar 30, 2020 | View |