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Showing 248 results: BIR issuances on Penalties and compromise

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 4-2013Further amends certain provisions of RR No. 11-2004, which prescribes the Machine Identification Number Sticker for the use of Cash Register Machines, Point-of-Sale System machines and/or business/sale machines generating receipts/invoicesMar 1, 2013View
RR No. 17-2012Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 10351 and clarifies certain provisions of existing Revenue RegulationsDec 26, 2012View
RR No. 15-2012Prescribes the regulations on the accreditation of printers as a prerequisite to the printing services of official receipts, sales invoices and other commercial receipts and/or invoicesDec 5, 2012View
RMC No. 74-2012Reiterates the violations committed by Revenue Collection Officers in the acceptance of tax payments of internal revenue taxesNov 22, 2012View
RMC No. 68-2012Prescribes the guidelines on condonation of tax liabilities of local water districtsNov 5, 2012View
RMC No. 62-2012Clarifies the reporting of gross receipts relative to power generation and distributionOct 25, 2012View
RMC No. 49-2012Announces the waiver of penalties for late e-filing/filing of tax returns and/or e-payment/payment/remittance of taxes due on August 15, 2012 by taxpayers and affected AABs under RDO No. 3-San Fernando, La UnionAug 28, 2012View
RMC No. 43-2012Announces to all eFPS filers the availability in the eFPS facility of the Enhanced Annual Income Tax Return (BIR Form No. 1702) prescribed under RR No. 19-2011Aug 10, 2012View
RMC No. 31-2012Reiterates the policies and guidelines in the computation of penalties on dishonored checksJul 13, 2012View
RMO No. 13-2012Prescribes the revised guidelines and procedures in handling Letter Notices generated through Third-Party Information data matching with tax returnsMay 16, 2012View
RMC No. 23-2012Reiterates the responsibilities of officials and employees of government offices for the withholding of applicable taxes on certain income payments and the imposition of penalties for non-compliance thereofMay 8, 2012View
RR No. 7-2012Amends the consolidated Revenue Regulations on primary registration, updates and cancellationApr 2, 2012View
RMO No. 41-2011Consolidates and enhances the guidelines and procedures in identifying, handling, closing and monitoring of real/actual and invalid stop-filer casesNov 23, 2011View
RR No. 18-2011Provides the penalties for violation of the requirement that Output Tax on the sale of goods and services should be separately indicated in the sales invoice or official receiptNov 21, 2011View
RR No. 17-2011Implements the tax provisions of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008”Oct 28, 2011View
RMC No. 39-2011Imposes Value-Added Tax on Tollway OperatorsSep 5, 2011View
RMO No. 28-2011Prescribes the policies, guidelines and procedures in the distribution and use of “Lens Key” relative to the implementation of RR No. 7-2009 on the Electronic Documentary Stamp Tax (eDST) systemJul 1, 2011View
RMO No. 15-2011Allows the acceptance of Out-of-District Income Tax Returns for CY 2010 filed by certain government officials and employeesMar 18, 2011View
RMO No. 01-2011Prescribes the policies, guidelines and procedures in the implementation of decisions/orders on administrative cases involving BIR official/employeeJan 6, 2011View
RR No. 16-2010Prescribes the guidelines, rules and procedures in the filing of confidential information and the investigation of cases arising therefromDec 10, 2010View
RR No. 13-2010Prescribes the policies and guidelines in the acceptance of late and out-of-district tax returnsDec 10, 2010View
RR No. 9-2010Provides the policies and guidelines for the abatement of surcharges and/or compromise penalties in relation to the filing of tax returns and payment of taxes under certain conditionsSep 13, 2010View
RMC No. 32-2010Prescribes the policies relative to the acceptance of "Out-of-District" Income Tax ReturnsApr 12, 2010View
RMC No. 21-2010Reiterates the applicable penalties for employers who fail to withhold, remit, do the year-end adjustment and refund employees of the excess withholding taxes on compensationMar 9, 2010View
RMO No. 43-2009Further amends certain provisions of RMO No. 3-2009, as amended, relative to taxpayers who continuously fail to comply with tax rules and regulationsDec 28, 2009View