BIR Library
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Showing 123 results: BIR issuances on Non-profit and donees
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 4-2020 | Implements the provisions of RA No. 11256, otherwise known as "An Act to Strengthen the Country's Gross International Reserves, amending for the purpose Sections 3 and 151 of the NIRC, as amended, for other purposes" | Feb 18, 2020 | View |
| RR No. 2-2020 | Implements the tax exemption provisions of Republic Act No. 11211 (“An Act Amending Republic Act Number 7653, Otherwise Known as “The New Central Bank Act”, and for Other Purposes”) | Jan 15, 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. 38-2019 | Clarifies the Tax Exemption of Non-Stock, Non-Profit Corporations under Section 30 of the National Internal Revenue Code of 1997, as Amended | Jul 24, 2019 | View |
| RMO No. 4-2019 | Creates the Alphanumeric Tax Code for selected Excise Taxes on exports paid through Payment Form (BIR Form No. 0605) | Jan 15, 2019 | View |
| RR No. 24-2018 | Further amends Section 9 of Revenue Regulations No. 25-2003 relative to the determination by the Department of Energy whether the automobiles subject to Excise Tax exemption are Hybrid or Purely Electric Vehicles pursuant to the provisions of RA No. 10963 (TRAIN Law) | Nov 28, 2018 | View |
| RMC No. 91-2018 | Prescribes the policies, guidelines and procedures relative to the use of the eREG System by Microfinance Non-Government Organizations in the issuance of TIN to their clients | Oct 26, 2018 | View |
| RMC No. 49-2018 | Publishes the full text of MO No. 23, entitled "Renewing the Travel Tax Exemption Policy to Travellers Departing from all International Airports and Seaports in Mindanao and Palawan to Any Destination in the Brunei Darussalam-Indonesia-Malaysia-Philippines-East ASEAN Growth Area (BIMP-EAGA)" | Jun 8, 2018 | View |
| RMC No. 08-2018 | Publishes the full text of MC No. 35, entitled "Clarifying and Reinforcing Existing Rules and Regulations on Foreign Travel Authorities, Travel Entitlements, and Travel Tax Exemptions, which Require the Approval of the Office of the President" | Jan 16, 2018 | View |
| RMC No. 93-2017 | Circularizes the letter issued by the Microfinance NGO Regulatory Council in relation to the implementation of RR No. 3-2017 re: tax provisions of RA No. 10693 ("Microfinance NGOs Act") | Nov 7, 2017 | View |
| RMC No. 58-2017 | Publishes the full text of the Memorandum of Agreement among the Housing and Urban Development Coordinating Council, Bureau of Internal Revenue and National Housing Authority | Jul 21, 2017 | View |
| RMO No. 12-2017 | Prescribes the guidelines and procedure to streamline the process and issuance of Certificate of Tax Exemption (CTE) and Electronic Certificate Authorizing Registration (eCAR) for transfers of raw lands to community/ homeowners associations for socialized housing projects under RA No. 7279 (Urban Development and Housing Act of 1992) | May 16, 2017 | View |
| RMC No. 31-2017 | Circularizes the Advisory issued by the Microfinance NGO Regulatory Council regarding the implementation of RR No. 3-2017 implementing the tax provisions of RA No. 10693 ("Microfinance NGOs Act") | Apr 12, 2017 | View |
| RMC No. 23-2017 | Prescribes the new template of Value-Added Tax Exemption Identification Card issued to qualified diplomats, officials and dependents of the US Embassy | Mar 7, 2017 | View |
| RMC No. 18-2017 | Circularizes Memorandum No. 008-2017 regarding issuance of Certificate of Tax Exemption to service cooperatives | Mar 1, 2017 | View |
| RR No. 3-2017 | Implements the tax provisions of RA No. 10693 ("Microfinance NGOs Act") | Feb 24, 2017 | View |
| RMO No. 66-2016 | Amends pertinent provisions of RMO No. 26-2011 prescribing the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and Withholding Tax | Dec 6, 2016 | View |
| RMO No. 65-2016 | Prescribes the guidelines and procedures to streamline the process and issuance to the National Housing Authority of Certificate of Tax Exemption and electronic Certificate Authorizing Registration of transfer of raw lands intended for socialized housing projects | Dec 6, 2016 | View |
| RMC No. 124-2016 | Circularizes the implementing Rules and Regulations of Republic Act No. 10693 otherwise known as the "Microfinance NGOs Act" | Dec 1, 2016 | View |
| RMC No. 102-2016 | Clarifies the requirement of Taxpayer Identification Number for members of cooperatives applying for Certificate of Tax Exemption | Oct 24, 2016 | View |
| RMO No. 52-2016 | Directs the submission of inventory of pending requests for Tax Exemption Rulings as of August 15, 2016 | Sep 1, 2016 | View |
| RMO No. 44-2016 | Amends RMO No. 20-2013, as amended re: "Prescribing the Policies and Guidelines in the Issuance of Tax Exemption Rulings to Qualified Non-Stock, Non-Profit Corporations and Associations under Section 30 of the NIRC of 1997, as Amended" | Jul 26, 2016 | View |
| RMC No. 64-2016 | Clarifies the nature, tax treatment, registration and compliance requirements of corporations and associations under Section 30 of the NIRC of 1997, as amended | Jun 20, 2016 | View |
| RMC No. 24-2016 | Reiterates the Department of Finance Order No. 149-95 for non-stock non-profit educational institutions | Feb 24, 2016 | View |
| RMC No. 9-2016 | Clarifies the taxability of Non-Stock Savings and Loan Associations for purposes of Income Tax, Gross Receipts Tax and Documentary Stamp Tax | Jan 28, 2016 | View |