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Showing 139 results: BIR issuances on Non-residents and foreign

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 52-2024Availability of the BIR Electronic Tax Clearance System (eTCS) for taxpayer-applicants registered under Revenue Region No. 8A – Makati City as the pilot regionApr 8, 2024View
RMC No. 38-2024Clarifying the issues raised on Revenue Memorandum Circular No. 5-2024Mar 15, 2024View
RMC No. 30-2024Entry into Force, effectivity and applicability of the Philippines-Brunei Double Taxation AgreementFeb 26, 2024View
RMC No. 19-2024Clarifying the tax treatment of interest expense paid or incurred on indebtedness in connection with the taxpayer's profession, trade or business and other related mattersFeb 5, 2024View
RMC No. 8-2024Clarifying the provisions of Revenue Regulations No. 16-2023 imposing Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchantsJan 15, 2024View
RMC No. 5-2024Further clarifying the proper tax treatment of cross-border services in light of the Supreme Court En Banc Decision in Aces Philippines Cellular Satellite Corp. v. Commissioner of Internal Revenue, GR. No. 22668, dated August 30, 2022Jan 10, 2024View
RMC No. 109-2023Announces the availability of the Taxpayer Registration-Related Applications (TRRA) PortalOct 13, 2023View
RR No. 7-2023Amends certain provisions of RR Nos. 17-2011 and 2-2022, implementing RA No. 9505 "Personal Equity and Retirement Account (PERA) Act of 2008"Jul 7, 2023View
RMC No. 60-2023Announces the availability of the enhanced BIR Registration Forms relative to the implementation of Ease of Doing Business and Efficient Government Service Delivery Act of 2018May 23, 2023View
RR No. 5-2023Amends RR No. 5-2021 on the requirements in availing the Income Tax exemption of foreign-sourced dividends received by a Domestic CorporationMay 5, 2023View
RR No. 15-2022Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income paymentsDec 9, 2022View
RR No. 11-2022Prescribes the guidelines and procedures for the spontaneous exchange of taxpayer specific rulingsJun 30, 2022View
RR No. 10-2022Prescribes the guidelines and procedures for requesting Mutual Agreement Procedure (MAP) assistance in the PhilippinesJun 30, 2022View
RR No. 2-2022Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 and revising the provisions of RR No. 6-2021Apr 5, 2022View
RMC No. 20-2022Provides guidance on the filing of Requests for Confirmation, Tax Treaty Relief Applications and Tax Sparing ApplicationsFeb 17, 2022View
RMC No. 97-2021Clarifies the taxation of any income received by social media influencersAug 16, 2021View
RMC No. 89-2021Circularizes RA No. 11534, titled “An Act Reforming the Corporate Income Tax and Incentives System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and for Other Purposes”, otherwise known as “Corporate Recovery and Tax Incentives for Enterprises Act” or CREATE”Jul 19, 2021View
RMC No. 77-2021Clarifies certain provisions of Revenue Memorandum Order No. 14-2021Jun 15, 2021View
RR No. 9-2021Amends certain provisions of RR No. 16-2005, as amended by RR No. 13-2018 and as further amended by RR No. 26-2018, to implement the imposition of 12% VAT on transactions covered under Section 106 (A)(2)(a) subparagraphs (3), (4), and (5), and Section 108(B) subparagraphs (1) and (5) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)Jun 11, 2021View
RMC No. 62-2021Clarifies certain provisions of Revenue Regulations No. 5-2021 relative to Corporate Income TaxationMay 17, 2021View
RMC No. 54-2021Clarifies certain provisions of Revenue Regulations No. 34-2020Apr 27, 2021View
RR No. 2-2021Amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive incomeApr 8, 2021View
RMO No. 14-2021Streamlines the procedures and documents for the availment of Treaty BenefitsMar 31, 2021View
RMC No. 42-2021Circularizes Republic Act No. 11534 titled, “An Act Reforming the Corporate Income Tax and Incentive System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and For Other Purposes”Mar 31, 2021View
RMO No. 46-2020Prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amendedDec 23, 2020View