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

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMO No. 19-2016	Further amends RMO No. 2-2014, prescribing the use of the revised Taxpayer Type Classification and adopting the latest 2009 Philippine Standard Industrial Classification (PSIC) and 2012 Philippine Standard Occupational Classification (PSOC)	May 17, 2016	View
RMC No. 32-2016	Announces the entry into force, effectivity and applicability of the Protocol amending the Philippines-New Zealand Tax Treaty	Mar 17, 2016	View
RMC No. 31-2016	Announces the entry into force, effectivity and applicability of the Philippines-Turkey Double Taxation Agreement	Mar 16, 2016	View
RMC No. 15-2016	Announces the entry into force, effectivity and applicability of the renegotiated Philippines-Germany Tax Treaty	Feb 16, 2016	View
RMC No. 72-2015	Announces the entry into force, effectivity and applicability of the Philippines-Qatar Double Taxation Agreement	Nov 2, 2015	View
RMC No. 65-2015	Circularizes the full text of the "Protocol Amending the Agreement between the Government of the Republic of the Philippines and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income"	Oct 7, 2015	View
RMC No. 45-2015	Clarifies the withholding of VAT on government money payments for OECF-funded projects under Exchange of Notes between the Republic of the Philippines and the Government of Japan	Aug 24, 2015	View
RMC No. 07-2015	Reiterates the tax treatment of interest income derived from Long-Term Deposits or Investment Certificates as described in RR No. 14-2012 and clarified in RMC Nos. 77-2012 and 81-2012	Mar 6, 2015	View
RMC No. 73-2014	Clarifies the Withholding Tax rates on dividend payments to Philippine Central Depository Nominees	Sep 15, 2014	View
RMC No. 37-2014	Notifies the entry into force, effectivity and applicability of the Philippines-Kuwait Double Taxation Agreement	May 9, 2014	View
RMC No. 16-2014	Notifies the entry into force, effectivity and applicability of the Philippines-Nigeria Double Taxation Agreement	Mar 14, 2014	View
RMO No. 02-2014	Amends RMO No. 11-2004 which prescribes the use of the revised taxpayer type classification, and adopts the latest Philippine Standard Industrial Classification (PSIC) and Philippine Standard Occupational Classification (PSOC)	Jan 8, 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
RMC No. 70-2013	Corrects and provides clarifications on the list of documentary requirements on application for registration	Nov 12, 2013	View
RMC No. 68-2013	Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 057, s-2012 entitled "Partial Deferral of the Implementation of PhilHealth Premium Contribution Increase Until the End of CY 2013"	Oct 25, 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
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
RR No. 8-2013	Amends certain provisions of RR No. 7-2013, which provides for the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of the 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines	May 10, 2013	View
RR No. 7-2013	Prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines	Apr 29, 2013	View
RMC No. 34-2013	Clarifies the proper accomplishment and filing of Estate Tax returns	Apr 26, 2013	View
RR No. 5-2013	Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporation	Apr 22, 2013	View
RMC No. 31-2013	Prescribes the guidelines on the taxation of compensation income of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines	Apr 12, 2013	View
RMO No. 02-2013	Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax Treaties	Feb 18, 2013	View
RR No. 2-2013	Prescribes the transfer pricing guidelines	Jan 23, 2013	View
RR No. 11-2012	Amends certain provisions of RR No. 1-2011	Aug 17, 2012	View