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Showing 248 results: BIR issuances on Penalties and compromise
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 28-2002 | Extends further the period for the availment of the VAAP until October 31, 2003, subject to the imposition of a progressively increasing additional penalty every month | Dec 20, 2002 | View |
| RR No. 27-2002 | Amends RR No. 1-2000 further implementing R.A. No. 8748, entitled "An Act Amending R.A. No. 7916, otherwise known as the Special Economic Zone Act of 1995" | Dec 19, 2002 | View |
| RR No. 22-2002 | Prescribes the rules in the sale or disposition of real estate obtained by the government in payment of taxes, penalties or costs arising under Section 216 of the Tax Code | Nov 29, 2002 | View |
| RR No. 17-2002 | Expands the coverage of the Voluntary Assessment and Abatement Program (VAAP) to include other taxes and taxable periods not covered under RR No. 12-2002 | Oct 16, 2002 | View |
| RMO No. 23-2002 | Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIR | Oct 1, 2002 | View |
| RMO No. 08-2002 | Prescribes the "No Smoking" rule within BIR office premises and the imposition of sanctions for violation of the rule | Apr 25, 2002 | View |
| RMO No. 30-2001 | Revises the policies, guidelines and procedures in the processing of application for bank accreditation; renewal of accreditation and disaccreditation of Authorized Agent Banks (AABs); AABs merger/buy-out; change of names and/or addresses; monitoring of performance and evaluation of AABs; and imposition of penalties on AABs' violations and settlement of unremitted collection | Nov 26, 2001 | View |
| RR No. 19-2001 | Amends/updates the provisions contained in the agreement between the BIR and the Authorized Agent Banks relative to the collection of internal revenue tax liabilities through the banking system | Nov 16, 2001 | View |
| RMO No. 25-2001 | Clarifies the procedures on the receipt, processing, control, transmittal and collection of returned/dishonored checks received through Accredited Agent Banks | Oct 23, 2001 | View |
| RR No. 13-2001 | Implements the provisions of the Tax Code regarding the authority of the Commissioner of Internal Revenue to abate or cancel internal revenue tax liabilities of certain taxpayers | Oct 10, 2001 | View |
| RMO No. 22-2001 | Prescribes the guidelines and procedures in the exercise of the power of the Commissioner of Internal Revenue to compromise taxes | Oct 5, 2001 | View |
| RR No. 07-2001 | Further implements certain provisions of the Tax Code of 1997 relative to the compromise settlement of internal revenue tax liabilities | Aug 1, 2001 | View |
| RMO No. 56-2000 | Amends the schedule of suggested compromise penalties under RMO No. 1-90 relative to compliance requirements on the printing, possession, use and issuance of sales or commercial invoices | Dec 26, 2000 | View |
| RMO No. 53-2000 | Extends the period of availment of the Compromise Settlement Program until December 31, 2000 | Dec 5, 2000 | View |
| RMO No. 42-2000 | Prescribes the policies and procedures in the intensification of collection/settlement of delinquent accounts and disputed assessments through compromise settlement | Sep 26, 2000 | View |
| RR No. 06-2000 | Prescribes the regulations to implement the compromise settlement of internal revenue tax liabilities of taxpayers with outstanding receivable accounts and disputed assessments with the Bureau | Sep 25, 2000 | View |
| RR No. 05-2000 | Prescribes the regulations governing the manner of issuance of Tax Credit Certificates and the conditions for their use, revalidation and transfer | Aug 15, 2000 | View |
| RR No. 12-99 | Implements the provisions of the National Internal Revenue Code of 1997 governing the rules on assessment of national internal revenue taxes, fees and charges | Sep 14, 1999 | View |
| RR No. 08-99 | Provides penalties for violation of the requirement that output tax on sale of goods and services should not be separately indicated in the sales invoice or official receipt | May 11, 1999 | View |
| RMO No. 19-99 | Amends RMO No. 11-99 regarding the coverage of exceptions from the suspension of tax examination of the BIR effective March 1, 1999 | Mar 4, 1999 | View |
| RMO No. 62-98 | Prescribes the guidelines in the submission of report of all availments of compromise settlements pursuant to RMO No. 45-98 | Jul 13, 1998 | View |
| RMO No. 45-98 | Prescribes the policies, guidelines and procedures on the availment of compromise and/or abatement of tax liabilities for assessment notices issued on or before April 30,1998 | Jun 3, 1998 | View |
| RMO No. 08-98 | Prescribes the policies and procedures to implement the Corporate Stock and Documentary Stamp Tax Program | Feb 13, 1998 | View |