BIR Library
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Showing 248 results: BIR issuances on Penalties and compromise
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 15-2018 | Prescribes the policies, guidelines and procedures in the implementation of the post evaluation of the Cash Register Machines (CRM), Point-of-Sale (POS) machines and other Sales Receipting System Software including the extraction of data from Electronic Sales (eSales) Journal and Z-Reading | Mar 14, 2018 | View |
| RR No. 6-2018 | Revokes Revenue Regulations (RR) No. 12-2013 relative to the requirements for deductibility of certain expenses, thereby reinstating the provisions of Section 2.58.5 of RR No. 14-2002, as amended by RR No. 17-2003 | Jan 19, 2018 | View |
| RMC No. 100-2017 | Clarifies the sanctions for non-submission of Alphabetical List of Employees/Payees of income payments | Dec 19, 2017 | View |
| RMC No. 91-2017 | Implements the nationwide Z-Reading and Post-Evaluation of Cash Register Machine, Point-of-Sale machine and other sales receipting system software | Nov 3, 2017 | View |
| RMC No. 78-2017 | Publishes the full text of Republic Act (RA) No. 10932, entitled "An Act Strengthening the Anti-Hospital Deposit Law by Increasing the Penalties for the Refusal of Hospitals and Medical Clinics to Administer Appropriate Initial Medical Treatment and Support in Emergency or Serious Cases, Amending for the Purpose Batas Pambansa Bilang 702, Otherwise Known as "An Act Prohibiting the Demand of Deposits or Advance Payments for the Confinement or Treatment of Patients in Hospitals and Medical Clinics in Certain Cases", as Amended by RA No. 8344, and for Other Purposes" | Sep 26, 2017 | View |
| RMO No. 18-2017 | Prescribes the policies, guidelines and procedures for tagging/classifying inactive business taxpayers | Aug 14, 2017 | View |
| RMC No. 46-2017 | Publishes the full text of RA No. 10926, which extends for 25 years the franchise granted to Smart Communications, Inc. to establish, maintain, lease and operate Integrated Telecommunications/Computer/Electronic Services and Stations throughout the Philippines for public domestic and international telecommunications and for other purposes | Jun 20, 2017 | View |
| RMC No. 45-2017 | Publishes the full text of Executive Order No. 19, entitled "Reduction and Condonation of Real Property Taxes and Interests / Penalties Assessed on the Power Generation Facilities of Independent Power Producers under Build-Operate-Transfer Contracts with Government-Owned or -Controlled Corporations" | Jun 20, 2017 | View |
| RMO No. 14-2017 | Prescribes the 2017 Collection Target from Audit and the basis for the computation of the audit goal | Jun 13, 2017 | View |
| RMC No. 36-2017 | Prescribes the use of BIR Form Nos. 2342, 2343, 0427 and 0428 pursuant to RMO No. 3-2017 | May 3, 2017 | View |
| RMO No. 03-2017 | Amends further the prescribed format for the Certificate of Availment/Approval and Notice of Denial relative to Application for Compromise Settlement and/or Abatement of Penalties | Feb 2, 2017 | View |
| RR No. 10-2016 | Amends Section 10.C. of RR No. 17-2011, which implements the early withdrawal penalty of RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008) | Dec 27, 2016 | View |
| RR No. 8-2016 | Amends certain provisions of RR No. 1-2016 re: processing of applications for Tax Clearance for participation in government procurement | Dec 6, 2016 | View |
| RMO No. 64-2016 | Amends certain provision of RMO No. 19-2015 pertaining to audit policies | Nov 14, 2016 | View |
| RMC No. 108-2016 | Informs BIR personnel of the advisory given to Authorized Agent Banks to manually accept "over-the-counter" Withholding Tax returns and payments thereon due to unavailability of eFPS | Nov 10, 2016 | View |
| RMO No. 62-2016 | Provides the policies in the issuance of BIR Tax Clearances required for securing NBI clearance | Nov 9, 2016 | View |
| RMO No. 56-2016 | Further amends the policies, guidelines and procedures in the application and processing of Bureau of Internal Revenue Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC) | Sep 2, 2016 | View |
| RMO No. 34-2016 | Amends the prescribed format for the Notice of Denial that shall be prepared by concerned Regional Offices relative to Applications for Compromise Settlement and/or Abatement of Penalties | Jun 30, 2016 | View |
| RMO No. 32-2016 | Further clarifies and amends certain policies, guidelines and procedures in the issuance of importer/broker clearance certificates relative to the accreditation as importer/customs broker | Jun 29, 2016 | View |
| RMO No. 28-2016 | Prescribes the policies, guidelines and procedures in implementing the Memorandum of Understanding between the Home Development Mutual Fund and the BIR in electronic filing of tax returns thru eBIRForms and issuance of eCAR | Jun 23, 2016 | View |
| RMC No. 65-2016 | Clarifies the proper due dates for filing of returns and payment of taxes for the purpose of imposition of penalties for late filing and/or late payment. | Jun 23, 2016 | View |
| RMO No. 16-2016 | Prescribes the guidelines and procedures on submission of report on commercials and advertisements through media (television, radio, print and internet/on-line) of candidates in the May 9, 2016 National and Local Elections | May 3, 2016 | View |
| RMC No. 50-2016 | Reminds all BIR officials and employees relative to the unauthorized divulgence of information and its corresponding penalties | Apr 22, 2016 | View |
| RMO No. 12-2016 | Prescribes the policies, guidelines and procedures in the manual issuance of Authority to Release Imported Goods (ATRIG) for imported automobiles already released from the custody of Bureau of Customs pursuant to RR No. 2-2016 | Apr 4, 2016 | View |
| RMC No. 23-2016 | Publishes the full text of Implementing Rules and Regulations of Republic Act No. 10643 entitled "An Act to Effectively Instill Health Consciousness Through Graphic Health Warnings on Tobacco Products" | Feb 23, 2016 | View |