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Showing 248 results: BIR issuances on Penalties and compromise
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 51-2009 | Clarifies the Requirement for the Submission of Summary Lists of Sales (SLS)/Summary Lists of Purchases (SLP); the imposition of penalties for their non-submission; the issuance of Subpoena Duces Tecum; and the imposition of penalties for failure to obey summons | Sep 16, 2009 | View |
| RMO No. 12-2009 | Enjoins the strict implementation of the penalty provisions for non-submission of Quarterly Summary Lists of Sales and Purchases | Apr 30, 2009 | View |
| RMO No. 04-2009 | Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returns | Jan 30, 2009 | View |
| RMO No. 03-2009 | Amends and consolidates the guidelines in the conduct of surveillance and stock-taking activities, and implements the administrative sanction of suspension and temporary closure of business | Jan 23, 2009 | View |
| RMO No. 02-2009 | Re-institutionalizes the Management Committee and defines its functions and duties | Jan 7, 2009 | View |
| RR No. 13-2008 | Consolidates regulations on advance Value-Added Tax on the sale of refined sugar and amends and/or revokes all revenue issuances issued to this effect and for other related purposes | Oct 6, 2008 | View |
| RMC No. 66-2008 | Prescribes the venue for the filing of tax returns and payment of internal revenue taxes of newly transferred taxpayers | Sep 25, 2008 | View |
| RR No. 11-2008 | Consolidates and updates all existing Revenue Regulations on primary registration, its updates and cancellation | Sep 24, 2008 | View |
| RMO No. 27-2008 | Amends RMO No. 20-2007 to synchronize procedures prescribed therein with requirements under RR No. 30-2002, as amended by RR No. 8-2004, relative to the exercise of the compromise power of the BIR | Jul 18, 2008 | View |
| RMO No. 24-2008 | Provides the policies and guidelines for the development, investigation and prosecution of cases under the Run After Tax Evaders Program of the BIR | Jun 11, 2008 | View |
| RMC No. 27-2008 | Circularizes the full text of EO No. 659, entitled “Improving the Negotiability and Acceptability of Agrarian Reform Bonds” | Mar 31, 2008 | View |
| RMO No. 11-2008 | Amends the criteria for bank accreditation and prescribes the policies, guidelines and procedures relative to the determination of the applicable float period as incentives to Authorized Agent Banks (AABs) and imposition of penalties for violations committed by AABs | Mar 12, 2008 | View |
| RMO No. 09-2008 | Creates the Alphanumeric Tax Code for tax payment for the abatement of penalties/surcharges and interest on disputed/litigated assessments | Mar 10, 2008 | View |
| RR No. 2-2008 | Amends certain rules and regulations relative to the collection and remittance of taxes paid to Authorized Agent Banks (AABs) thru Over-the-Counter and Electronic Filing and Payment System and further amends the Memorandum of Agreement relative to the accreditation of the AABs | Feb 29, 2008 | View |
| RMC No. 17-2008 | Provides the list of municipalities and its class for uniform application of compromise penalties for criminal violations of the Tax Code | Feb 20, 2008 | View |
| RR No. 15-2007 | Allows the abatement of penalties/surcharges and interest on disputed/litigated assessments | Dec 28, 2007 | View |
| RMC No. 89-2007 | Directs all large taxpayers to strictly comply with the Electronic Filing and Payment System regulations relative to the mandatory e-Filing of tax returns and e-Payment of taxes due thereon | Dec 18, 2007 | View |
| RMC No. 55-2007 | Publishes the full text of Department Order No. 29-07 entitled “Implementing Rules and Regulations of Republic Act No. 9480,” otherwise known as “Tax Amnesty Act of 2007” | Aug 28, 2007 | View |
| RMO No. 20-2007 | Prescribes the policies for simplified processing of application to avail taxpayer’s remedies, compromise settlement and abatement | Aug 14, 2007 | View |
| RMO No. 19-2007 | Prescribes the Consolidated Revised Schedule of Compromise Penalties for violations of the National Internal Revenue Code | Aug 10, 2007 | View |
| RR No. 5-2007 | Prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending (SBL) or Securities Lending Transactions (SLTs) involving the Fixed-Income Securities Lending Program of the Philippine Dealing and Exchange Corporation (PDEx) | May 7, 2007 | View |
| RMC No. 31-2007 | Directs the strict implementation of the imposable sanctions with regard to the Tax Code provision and its implementing regulations on punishable acts of erring financial officers and/or tax practitioners | Apr 25, 2007 | View |
| RMC No. 29-2007 | Publishes the full text of Republic Act No. 9399 entitled “An Act Declaring a One-Time Amnesty on Certain Tax and Duty Liabilities, Inclusive of Fees, Fines, Penalties, Interests and Other Additions Thereto, Incurred by Certain Business Enterprises Operating Within the Special Economic Zones and Freeports Created under Proclamation No. 163, Series of 1993; Proclamation No. 216, Series of 1993; Proclamation No. 420, Series of 1994 and Proclamation No. 984, Series of 1997, Pursuant to Section 15 of Republic Act No. 7227, as Amended, and for Other Purposes” | Apr 23, 2007 | View |
| RR No. 3-2007 | Provides the policies, guidelines and procedures in the implementation of the Expanded One-Time Administrative Abatement of all penalties/ surcharges and interest on delinquent accounts and assessments | Feb 14, 2007 | View |
| RMC No. 11-2007 | Circularizes the full text of the unnumbered memorandum issued by Commissioner Guillermo L. Parayno, Jr. regarding the settlement of outstanding Withholding Tax liabilities of Local Government Units | Feb 9, 2007 | View |