BIR Library
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Showing 139 results: BIR issuances on Non-residents and foreign
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 08-2002 | Amends further pertinent provisions of RR No 7-95 relative to the time of filing of Quarterly VAT returns; contents and submission of Quarterly Total Monthly Sales and Purchases per supplier or customer, and provides for the penalties and effect of non-submission thereof; and clarifies further the mode of remittance of VAT due from non-residents | Jun 24, 2002 | View |
| RMC No. 19-2002 | Circularizes the entry into force and applicability on income of the Convention between the Republic of the Philippines and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income, and the Agreement between the Republic of the Philippines and the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income | Jun 13, 2002 | View |
| RMC No. 15-2002 | Circularizes BIR Ruling No. 12-02 which contains the interpretation of the term “engaged in preferred areas of activities” used under tax treaty article on royalties | Apr 26, 2002 | View |
| RR No. 03-2002 | Amends certain provisions of RR No. 2-98, as amended, relative to the submission of the Alphabetical Lists of Employees/Payees in diskette form and the substituted filing of Income Tax returns of payees/employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax | Mar 27, 2002 | View |
| RR No. 14-2001 | Implements certain provisions of the Tax Code relative to the allowance of Net Operating Loss Carry-Over (NOLCO) as a deduction from gross income | Oct 10, 2001 | View |
| RR No. 06-2001 | Amends pertinent provisions of certain revenue issuances relative to the inclusion of additional taxpayers to be subject to Final Withholding Tax, revision of the Withholding Tax rates on certain income payments subject to Creditable Withholding Tax, time for the filing of various tax returns and payment of the taxes due thereon and others | Aug 1, 2001 | View |
| RR No. 05-2001 | Revokes the requirement for non-resident citizens, overseas contract workers and seamen to file information returns on income derived from sources outside the Philippines | Aug 1, 2001 | View |
| RMO No. 08-2001 | Creates and renames the Alphanumeric Tax Codes (ATCs) for the Final Withholding Tax on Fringe Benefits | Mar 23, 2001 | View |
| RMO No. 01-2000 | Prescribes the procedures for the processing of tax treaty relief applications | Jan 4, 2000 | View |
| RR No. 13-99 | Prescribes the regulations for the exemption of a citizen or a resident alien individual from Capital Gains Tax on the sale, exchange or disposition of his principal residence | Sep 14, 1999 | View |
| RR No. 09-99 | Prescribes the filing of information returns (BIR Form 1701C or the new computerized Form 1703) by non-resident citizens, overseas contract workers and seamen | May 24, 1999 | View |
| RMO No. 30-99 | Prescribes the filing of information returns by non-resident citizens and Overseas Contract Workers who are exempt from tax | Apr 12, 1999 | View |
| RR No. 09-98 | Prescribes the regulations to implement RA No. 8424 relative to imposition of the Minimum Corporate Income Tax on domestic corporations and resident foreign corporations | Sep 2, 1998 | View |
| RMO No. 29-98 | Specifies the scope and schedule of the second set of Comprehensive Tax Reform Program enhancements | Apr 2, 1998 | View |