BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 248 results: BIR issuances on Penalties and compromise
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 43-2022 | Prescribes the non-imposition of surcharge on amended tax returns | Apr 12, 2022 | View |
| RMC No. 42-2022 | Clarifies the deadline for filing of Annual Income Tax Returns for TY ending December 31, 2021; providing guidelines in the manner of filing and payment thereof; and non-imposition of surcharge on amended returns | Apr 12, 2022 | View |
| RMC No. 39-2022 | Prescribes the manner of payment of penalty relative to violations incurred by Registered Business Enterprises under the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement | Apr 6, 2022 | View |
| RMO No. 17-2022 | Prescribes the policies and procedures in the issuance of Tax Credit Certificate arising from Personal Equity Retirement Account (PERA) and its utilization using the ePERA system | Mar 17, 2022 | View |
| RMC No. 3-2022 | Clarifies the preparation of assessment notices for compromise penalty | Jan 14, 2022 | View |
| RR No. 17-2021 | Amends certain provisions of RR No. 6-2019 to implement the extension of the Estate Tax Amnesty pursuant to RA No. 11569, which amended RA No. 11213 (Tax Amnesty Act) | Aug 3, 2021 | View |
| RMC No. 85-2021 | Publishes the full text of the IATF Memorandum Circular No. 2021-1 dated June 3, 2021, by the Secretary of Department of Budget and Management and Chairman of Administrative Order 25 Inter-Agency Task Force, entitled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year 2021 under EO No. 80, s. 2012 and EO No. 201, s. 2016” | Jul 15, 2021 | View |
| RR No. 13-2021 | Implements the penalty provisions under Sections 76, 77, 78, 79 and 80 of RA No. 10963 (TRAIN Law), amending Sections 254 and 264 of, and adding Sections 264-A, 264-B and 265-A to, the NIRC of 1997, as amended | Jun 23, 2021 | View |
| RR No. 10-2021 | Amends pertinent provisions of Section 10 under RR No. 20-2018 relative to the outright exemption granted to the exportation of Sweetened Beverages products | Jun 17, 2021 | View |
| RMC No. 75-2021 | Prescribes the standard policy and guidelines on the use of BIR Form No. 0605 for Excise Tax purposes | Jun 7, 2021 | View |
| RR No. 7-2021 | Prescribes the rules and regulations to implement the provisions of RA Nos. 11346 and 11467 relative to Excise Tax on alcohol products, tobacco products, heated tobacco products, vapor products and disposition of Excise Tax collection | May 18, 2021 | View |
| RR No. 6-2021 | Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 | Apr 14, 2021 | View |
| RMO No. 8-2021 | Provides new policies and procedures in the issuance of the Notice of Denial of the Application for Compromise Settlement cases by the concerned Regional Offices as well as the issuance of the Authority to Cancel Assessment and Certificate of Approval for Applications duly approved by the National Evaluation Board | Feb 17, 2021 | View |
| RMC No. 21-2021 | Circularizes Joint Circular No. 001-2021 which prescribes the Implementing Guidelines for Field Testing Under the Fuel Marking Program pursuant to RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Law) | Feb 16, 2021 | View |
| RMC No. 5-2021 | Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systems | Jan 8, 2021 | View |
| RMC No. 133-2020 | Allows manual filing of tax returns and manual payments of taxes due thereon during unavailability of the Electronic Filing and Payment System due to typhoon Rolly and Ulysess | Dec 11, 2020 | View |
| RMO No. 36-2020 | Provides guidelines and procedures in the refund of erroneously paid VAT on imported drugs prescribed for Diabetes, High Cholesterol and Hypertension, as implemented under Revenue Regulations No. 18-2020 | Oct 15, 2020 | View |
| RMC No. 92-2020 | Further extends the deadline for business registration of those into digital transactions under RMC Nos. 60-2020 and 75-2020 | Sep 1, 2020 | View |
| RMC No. 75-2020 | Extends the deadline for business registration of those into digital transactions under RMC No. 60-2020 | Jul 29, 2020 | View |
| RMC No. 69-2020 | Prescribes the revised procedures on the cancellation of Permit to Use (PTU) Cash Register Machines (CRM), Point-of-Sale (POS) Machines, and other similar sales machines generating receipts/invoices in compliance with Republic Act No. 11032 | Jul 13, 2020 | View |
| RMC No. 60-2020 | Notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIR | Jun 10, 2020 | View |
| RR No. 13-2020 | Prescribes the rules and regulations to implement RA No. 10699, titled “An Act Expanding the Coverage of Incentives Granted to National Athletes and Coaches, Appropriating Funds Therefor, Repealing for the Purpose Republic Act No. 9064, also known as the “National Athletes, Coaches and Trainers Benefits and Incentives Act of 2001” or “Sports Benefits and Incentives Act of 2001”. | May 27, 2020 | View |
| RR No. 12-2020 | Amends Section 2 of RR No. 10-2020, as amended by RR No. 11-2020, relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act) | May 21, 2020 | View |
| RR No. 11-2020 | Amends Section 2 of RR No. 10-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act) | Apr 30, 2020 | View |
| RR No. 10-2020 | Amends Section 2 of RR No. 7-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal as One Act) | Apr 14, 2020 | View |