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Showing 248 results: BIR issuances on Penalties and compromise
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 1-2016 | Amends certain provisions of Revenue Regulations No. 3-2005 | Feb 10, 2016 | View |
| RMO No. 04-2016 | Amends pertinent provisions of RMO No. 20-2007 on the simplified processing of applications for compromise settlement and abatement cases by concerned Regional Offices | Jan 26, 2016 | View |
| RMC No. 77-2015 | Clarifies the procedures in the processing of Estate Tax returns for agricultural properties covered by the Comprehensive Agrarian Reform Program | Dec 17, 2015 | View |
| RMO No. 21-2015 | Prescribes the guidelines and procedures on data matching process of POS/CRM/SPM/ and/or other similar machines generating receipts/invoices in compliance with RMC Nos. 30-2015 and 36-2015 | Sep 18, 2015 | View |
| RMC No. 36-2015 | Prescribes the mandatory one-time submission of Inventory List of all Cash Register Machines, Point of Sales Machines, Special Purpose Machines and/or any other similar machines | Jun 29, 2015 | View |
| RMC No. 18-2015 | Defers the implementation of eFiling of “No Payment” Income Tax Returns (ITRs) and other concerns | Apr 10, 2015 | View |
| RMC No. 14-2015 | Prescribes the guidelines in the filing, receiving and processing of Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) for Taxable Year 2014 using the electronic platform of BIR | Apr 6, 2015 | View |
| RMO No. 07-2015 | Prescribes and implements the revised consolidated Schedule of Compromise Penalties for Violations of the National Internal Revenue Code | Mar 23, 2015 | View |
| RR No. 5-2015 | Amends RR No. 6-2014 and imposes penalties to taxpayers mandatorily covered by eFPS or eBIRForms who failed to file tax returns under the electronic systems of the BIR | Mar 17, 2015 | View |
| RMC No. 06-2015 | Publishes the full text of Executive Order No. 173 entitled "Reduction and Condonation of Real Property Taxes and Interest/Penalties Assessed on the Power Generation Facilities of Independent Power Producers under Build-Operate-Transfer Contracts with Government-Owned and/or -Controlled Corporations" | Jan 22, 2015 | View |
| RMO No. 33-2014 | Amends the policies, guidelines and procedures in the issuance of Importer's Clearance Certificate and Customs Broker's Clearance Certificate relative to accreditation as importer/customs broker | Sep 11, 2014 | View |
| RMC No. 70-2014 | Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetization | Sep 9, 2014 | View |
| RR No. 7-2014 | Prescribes the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) for the ordering, distribution and monitoring thereof | Sep 8, 2014 | View |
| RMO No. 21-2014 | Prescribes the policies, guidelines and procedures relative to the frequency of deposits of internal revenue tax collections by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs)/other Collecting Officers (COs) to Authorized Government Depository Banks and the imposition of applicable sanctions/penalties for violations thereof | Jun 11, 2014 | View |
| RMC No. 28-2014 | Waives the penalties for Electronic Filing and Payment System (eFPS) taxpayers | Apr 16, 2014 | View |
| RMO No. 17-2014 | Prescribes additional policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers System and imposes applicable sanctions/penalties for violations thereof | Apr 15, 2014 | View |
| RMC No. 11-2014 | Clarifies certain issues relative to due process requirement in the issuance of a deficiency tax assessment pursuant to Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-2013 | Feb 19, 2014 | View |
| RMO No. 11-2014 | Prescribes the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/ Delinquent Accounts | Feb 13, 2014 | View |
| RR No. 18-2013 | Amends certain sections of RR No. 12-99 relative to the due process requirement in the issuance of a deficiency tax assessment | Nov 28, 2013 | View |
| RMO No. 31-2013 | Prescribes the Inter-Agency Task Force Memorandum Circular Nos. 2013-01 and 2013-01-A re: Guidelines on the Grant of the Performance-Based Incentives for FY 2013 | Nov 26, 2013 | View |
| RR No. 9-2013 | Amends certain provisions of RR No. 30-2002 relative to the payment of the amount offered as compromise settlement | May 10, 2013 | View |
| RR No. 8-2013 | Amends certain provisions of RR No. 7-2013, which provides for the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of the 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | May 10, 2013 | View |
| RR No. 7-2013 | Prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | Apr 29, 2013 | View |
| RMC No. 30-2013 | Strictly implements the provisions of RR No. 9-2001, as amended, regarding the electronic filing of tax returns and electronic payment of taxes due thereon | Apr 8, 2013 | View |
| RMC No. 29-2013 | Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employees | Apr 2, 2013 | View |