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Showing 248 results: BIR issuances on Penalties and compromise
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 6-2024 | Implements Section 45 of RA No. 11976 (Ease of Paying Taxes Act), on the imposition of reduced interest and penalty rates for micro and small taxpayers | Apr 11, 2024 | View |
| RMC No. 9-2024 | Surcharge computed in the filing of an amended return in the electronic Filing and Payment System (eFPS) | Jan 15, 2024 | View |
| RMC No. 1-2024 | Erroneous inclusion of penalties by NGAs in electronic Tax Remittance Advice | Jan 9, 2024 | View |
| RMC No. 105-2023 | Provides clarification and guidance on the affixture of internal revenue stamps on vapor products pursuant to Section 9 of RR No. 18-2021 and Section 4 (H) of RR No. 14-2022 | Oct 10, 2023 | View |
| RMC No. 90-2023 | Publishes the full text of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2023-1 by the Secretary of Department of Budget and Management (DBM) and Chairman of Administrative Order (AO) 25 IATF, titled "Guidelines on the Grant of the Performance Based Bonus (PBB) for the Fiscal Year (FY) 2023 under Executive Order (EO) No. 80, s. 2012 and Executive Order No. 201, s. 2016 | Sep 11, 2023 | View |
| RR No. 10-2023 | Amends certain provisions of RR No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569 | Sep 8, 2023 | View |
| RR No. 6-2023 | Amends certain provisions of RR No. 13-2010 regarding Late/Out-of-District filing of Tax Returns | Jun 13, 2023 | View |
| RMC No. 66-2023 | Circularizes the criminal penalties for violation of provisions of Republic Act (RA) No. 10173 or the Data Privacy Act of 2012 and administrative penalties for violation of Information and Communication Technology (ICT) Security Infrastructure System under Revenue Memorandum Order (RMO) No. 67-2010 | Jun 9, 2023 | View |
| RMO No. 18-2023 | Amends the policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) as provided in RMO No. 33-2018 | May 19, 2023 | View |
| RMO No. 16-2023 | Prescribes supplemental guidelines and procedures on the implementation of RMO No. 40-2022 | May 17, 2023 | View |
| RMC No. 50-2023 | Notifies the loss of six (6) sets of previously cancelled BIR Form No. 0427 — Notice of Denial – Application for Compromise Settlement | May 10, 2023 | View |
| RR No. 5-2023 | Amends RR No. 5-2021 on the requirements in availing the Income Tax exemption of foreign-sourced dividends received by a Domestic Corporation | May 5, 2023 | View |
| RMC No. 49-2023 | Updates the fIoor price of Cigarettes, Heated Tobacco, Vaporized Nicotine and Non-Nicotine Products and reiterates the imposition of corresponding penalties, sanctions and liabilities for noncompliance therewith | May 5, 2023 | View |
| RMC No. 4-2023 | Clarifies the base amount for the imposition of the 20% penalty relative to the early withdrawal of Personal Equity and Retirement Account (PERA) for assets, accounts and sub-accounts classified as unqualified | Jan 10, 2023 | View |
| RMC No. 158-2022 | Clarifies the effect of non-submission of a cooperative of the Taxpayer Identification Number (TIN) of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE) pursuant to Item A3 of RMC No. 124-2020 and corresponding penalties to be imposed thereof | Dec 27, 2022 | View |
| RMC No. 123-2022 | Clarifies the provisions of Revenue Regulations No. 6-2022 relative to the removal of the five (5) – year validity period on receipts/invoices | Aug 31, 2022 | View |
| RMC No. 120-2022 | Prescribes additional guidelines and procedures on the manner of payment of penalty relative to violations incurred by Registered Business Enterprises in the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement for the period April 1, 2022 until September 12, 2022 | Aug 18, 2022 | View |
| RR No. 9-2022 | Prescribes the policies and guidelines for the admissibility of sales documents in electronic format in relation to the implementation of Sections 237 (issuance of receipts or sales or commercial invoices) and 237-A (Electronic Sales Reporting System) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) | Jun 30, 2022 | View |
| RMO No. 29-2022 | Prescribes the policies and guidelines in the conduct of public auction of distrained personal properties, seized/levied real properties and acquired personal and real assets | May 26, 2022 | View |
| RMC No. 71-2022 | Circularizes DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, titled ”Guidelines on the Provision of the Mandatory Statutory Benefits And Privileges of the Senior Citizens And Persons With Disabilities on their Purchases through Online (E-Commerce) and Phone Call/SMS" | May 18, 2022 | View |
| RMC No. 70-2022 | Circularizes Civil Service Commission Memorandum Circular No. 5, s. 2021 on the amendment to Omnibus Rules on Leave (CSC MC No. 41, s. 1998, as amended) | May 16, 2022 | View |
| RMC No. 67-2022 | Amends certain portions of RMC No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuances of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for interim Performance-Based Bonus | May 4, 2022 | View |
| RMO No. 23-2022 | Prescribes the standard format in the numbering of deficiency tax assessment notices pursuant to RR No. 12-99, as amended and RMC No. 3-2022 | Apr 27, 2022 | View |
| RMC No. 54-2022 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2022-1, titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2022 under Executive Order No. 80, s. 2012 and Executive Order No. 201, s. 2016" | Apr 25, 2022 | View |
| RMC No. 45-2022 | Revises the requirements on the manner of remittance of penalties of 5% and 20% for early withdrawal of qualified contribution under Personal Equity and Retirement Account (PERA) Act of 2008 | Apr 13, 2022 | View |