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Showing 123 results: BIR issuances on Non-profit and donees
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 39-2015 | Circularizes the updated BIR Citizen's Charter as consolidated | Jul 13, 2015 | View |
| RMC No. 86-2014 | Clarifies the valuation of contributions or gifts actually paid or made in computing taxable income | Dec 5, 2014 | View |
| RMO No. 34-2014 | Clarifies certain provisions of RMO No. 20-2013 on the issuance of Tax Exemption Rulings for qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amended | Sep 18, 2014 | View |
| RMC No. 51-2014 | Clarifies the inurement prohibition under Section 30 of the National Internal Revenue Code of 1997 | Jun 11, 2014 | View |
| RMC No. 08-2014 | Requires the presentation of Tax Exemption Certificate or Ruling by Exempt Individuals and Entities | Feb 6, 2014 | View |
| RMC No. 73-2013 | Amends Revenue Memorandum Circular No. 31-2013 on the tax treatment of those employed by the United Nations and its Specialized Agencies, provides clarifications therefor as well as additional guidelines on the tax filing obligations of individual taxpayers concerned | Nov 26, 2013 | View |
| RMO No. 28-2013 | Amends certain provisions of RMO No. 20-2013, prescribing the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations | Oct 30, 2013 | View |
| RMC No. 64-2013 | Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09 | Oct 1, 2013 | View |
| RR No. 15-2013 | Implements RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” | Sep 20, 2013 | View |
| RMO No. 20-2013 | Prescribes 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 22, 2013 | View |
| RMC No. 49-2013 | Circularizes the revocation of Certification Ruling issued under SN No. 391-2009 | Jul 10, 2013 | View |
| RMC No. 40-2013 | Circularizes the full text of RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” | May 14, 2013 | View |
| RMC No. 17-2013 | Clarifies the taxes due from Financial or Technical Assistance Agreement (FTAA) Contractors during “Recovery Periods” | Feb 15, 2013 | View |
| RMC No. 04-2013 | Requires tax-exempt hospitals to secure revalidated tax exemption rulings/certificates | Jan 14, 2013 | View |
| RMC No. 67-2012 | Circularizes the pertinent portions of the Supreme Court Decision in G.R. Nos. 195909 and 195960 entitled “Commissioner of Internal Revenue –vs- St. Luke’s Medical Center, Inc.,” on the Income Tax treatment of proprietary non-profit hospitals and on the 1998 deficiency Income Tax liability of St. Luke’s Medical Center, Inc. on the revenues it derived from services to paying patients and their tax implications and implementation thereof | Oct 31, 2012 | View |
| RMC No. 66-2012 | Defines the taxation of rural banks formed through consolidation | Oct 31, 2012 | View |
| RMC No. 35-2012 | Clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation and other non-profit purposes | Aug 6, 2012 | View |
| RMC No. 32-2012 | Clarifies the grant of tax exemption to private contractors for socialized housing projects under the "Urban Development and Housing Act of 1992" | Jul 16, 2012 | View |
| RMC No. 07-2012 | Circularizes relevant portion of BIR Ruling No. 023-10 concerning the Capital Gains Tax and Documentary Stamp Tax liability of a non-stock non-profit organization on its disposition of real property | Feb 24, 2012 | View |
| RMO No. 36-2011 | Amends certain provisions of RMO No. 26-2011 re: 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 from the Withholding Tax | Sep 28, 2011 | View |
| RMC No. 34-2011 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 193007, on the imposition of Value-Added Tax on Toll Fees | Aug 15, 2011 | View |
| RMO No. 26-2011 | Prescribes 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 from withholding Tax | Jun 13, 2011 | View |
| RMC No. 18-2011 | Clarifies the Income Tax exemption of interest income earnings from long-term deposits or investment certificates | Apr 12, 2011 | View |
| RMC No. 91-2010 | Provides basic questions and answers to clarify the increase in the Statutory Minimum Wage and other concerns in relation to the Income Tax Exemption given to Minimum Wage Earner | Dec 2, 2010 | View |
| RMC No. 81-2010 | Clarifies the documentary requirements for the application for Certificate of Tax Exemption for Cooperatives (BIR Form No. 1945) | Nov 5, 2010 | View |