BIR Library
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Showing 123 results: BIR issuances on Non-profit and donees
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 76-2010 | Prescribes the policies and guidelines in the issuance of Certificate of Tax Exemption of Cooperatives and the monitoring thereof | Sep 28, 2010 | View |
| RMC No. 46-2010 | Circularizes Sec. 35 of Republic Act No. 10066 entitled “An Act Providing for the Protection and Conservation of the National Cultural Heritage, Strengthening the National Commission for Culture and Arts (NCAA) and Its Affiliated Cultural Agencies, And For Other Purposes" | Jun 2, 2010 | View |
| RMC No. 28-2010 | Circularizes the full text of Republic Act No. 10026 entitled “An Act Granting Income Tax Exemption to Local Water Districts by Amending Section 27(C) of the National Internal Revenue Code (NIRC) of 1997, as Amended, and Adding Section 289-A to the Code, for the Purpose” | Mar 23, 2010 | View |
| RMC No. 12-2010 | Circularizes the full text of Joint Rules and Regulations Implementing Articles 60, 61 and 144 of Republic Act No. 9520, otherwise known as the “Philippine Cooperative Code of 2008” in relation to RA No. 8424 or the National Internal Revenue Code, as amended | Feb 12, 2010 | View |
| RMC No. 64-2009 | Publishes the letter of the Commissioner of Internal Revenue revoking the tax exemption status of Davao Contractors Development Cooperative (DACODECO) | Nov 25, 2009 | View |
| RMC No. 65-2008 | Clarifies the business taxation on the activities undertaken by the Bangko Sentral ng Pilipinas in pursuance of its mandates as the independent central monetary authority of the Republic of the Philippines | Sep 9, 2008 | View |
| RR No. 3-2008 | Amends certain provisions of existing Revenue Regulations on the granting of outright Excise Tax exemption on removal of excisable articles intended for export or sale/delivery to international carriers or to tax-exempt entities/agencies and prescribes the provisions for availing claims for product replenishment | Mar 7, 2008 | View |
| RMC No. 88-2007 | Publishes the full text of EO No. 671 which designates entities that will certify and accredit charitable organizations as donee-institutions relative to the deductibility of contributions or gifts received by them | Dec 17, 2007 | View |
| RR No. 14-2007 | Clarifies the tax treatment of microfinance services rendered by Non-Governmental Organizations and cooperatives | Dec 12, 2007 | View |
| RR No. 10-2007 | Amends further Section 3 of RR No. 9-2001 expanding the coverage of taxpayers required to file returns and pay taxes through the Electronic Filing and Payment System | Aug 1, 2007 | View |
| RMC No. 40-2007 | Prescribes the guidelines for the implementation of the tax treatment on the development assistance activities of the United States Agency for International Development (USAID)in the Philippines | Jun 14, 2007 | View |
| RMC No. 37-2007 | Clarifies and modifies the scope relative to the delegation of authority to sign rulings granting and/or confirming tax exemptions, tax incentives as well as tax treaty relief through the ruling process | May 30, 2007 | View |
| RMC No. 59-2005 | Clarifies the tax treatment of petroleum products sold to international marine vessels | Oct 24, 2005 | View |
| RR No. 9-2005 | Amends pertinent provisions of Revenue Regulations No. 06-04 relative to the tax exemptions and privileges granted under Republic Act No. 9182, otherwise known as “The Special Purpose Vehicle Act of 2002” | May 10, 2005 | View |
| RMC No. 69-2004 | Publishes the full text of BOC and BIR Joint Order pertaining to the disposition of tax-exempt vehicles registered or owned by Diplomatic Mission and Consular Offices/Officials, its officers, including its administrative and technical staff members enjoying tax and duty free privileges | Nov 22, 2004 | View |
| RR No. 06-2004 | Implements the tax exemptions and privileges granted under RA No. 9182, otherwise known as the "Special Purpose Vehicle Act of 2002" | May 14, 2004 | View |
| RMC No. 76-2003 | Clarifies the tax exemptions of non-stock, non-profit corporations and non-stock, non-profit educational institutions | Nov 17, 2003 | View |
| RR No. 25-2003 | Amends the Revenue Regulations governing the imposition of Excise Tax on automobiles pursuant to the provisions of Republic Act No. 9224. | Sep 16, 2003 | View |
| RR No. 02-2003 | Consolidates all Revenue Regulations issued on Estate Tax and Donor's Tax, incorporating the amendments introduced by the Tax Reform Act of 1997 | Jan 17, 2003 | View |
| RMC No. 45-2002 | Amends the procedural requirements for the tax exemption of sale of principal residence | Oct 30, 2002 | View |
| RR No. 01-2002 | Prescribes the use of new Excise Tax return forms | Mar 27, 2002 | View |
| RR No. 20-2001 | Implements the provisions of Articles 61 and 62 of RA No. 6938, as amended, relative to the availment of tax exemptions granted to cooperatives | Nov 28, 2001 | View |
| RMO No. 75-99 | Delegates to the Regional Directors the authority to issue certain rulings with established precedents | Sep 27, 1999 | View |