BIR Library
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Showing 248 results: BIR issuances on Penalties and compromise
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 05-2007 | Circularizes the guidelines in the implementation of RR Nos. 13-2001 and 15-2006 for taxpayers under the jurisdiction of the Large Taxpayers Service | Jan 23, 2007 | View |
| RMC No. 73-2006 | Suspends all audit and other field operations of the BIR effective December 18, 2006 | Dec 13, 2006 | View |
| RMC No. 62-2006 | Clarifies the tax treatment of foreclosure sales initiated by the Department of Agrarian Reform | Oct 20, 2006 | View |
| RMO No. 23-2006 | Prescribes the guidelines and procedures on the one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006 | Oct 6, 2006 | View |
| RR No. 15-2006 | Prescribes the guidelines on the implementation of one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006 | Sep 27, 2006 | View |
| RR No. 10-2006 | Prescribes the guidelines and conditions for the tax treatment of securities borrowing and lending transactions involving shares of stocks or securities listed in the Philippine Stock Exchange | Jul 17, 2006 | View |
| RR No. 8-2006 | Prescribes the implementing guidelines on the taxation and monitoring of the bioethanol-blended gasoline (E-gasoline) and the raw materials used in the production thereof pursuant to the Fuel Bioethanol Program of the Department of Energy | Jul 10, 2006 | View |
| RR No. 2-2006 | Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income payments | Jan 5, 2006 | View |
| RMC No. 73-2005 | Authorizes the use of the Efficient Service Machine developed by Land Bank of the Philippines | Dec 23, 2005 | View |
| RMO No. 32-2005 | Prescribes the guidelines and procedures in handling Letter Notices for deployment via the Information Delivery Portal in the years 2005 onwards for audit and enforcement purposes | Dec 16, 2005 | View |
| RR No. 15-2005 | Provides policies and guidelines for the abatement of surcharges in relation to the filing of amended tax returns under certain conditions | Jul 7, 2005 | View |
| RMO No. 12-2005 | Creates Alphanumeric Tax Code FP091 for the payment of accrued penalties | May 24, 2005 | View |
| RMC No. 12-2005 | Publishing the Full Text of CESB Circular No. 1, series of 2005 entitled "Amendment to the Existing Board Policy on Confernment of CES Eligibility to Applicants with Pending Cases" | Apr 6, 2005 | View |
| RR No. 5-2005 | Prescribes the monthly submission of sales report and other information generated by Cash Register Machines (CRMs) and Point of Sales Machines (POS) and/or any machine sales generating receipt/invoice registered with the BIR | Feb 17, 2005 | View |
| RR No. 08-2004 | Supersedes RR No. 7-2001 and RR No. 30-2002 relative to the compromise settlement of internal revenue tax liabilities | May 21, 2004 | View |
| RMO No. 17-2004 | Creates Alphanumeric Tax Code for payment of penalties under the Taxpayer Compliance Verification Drive | Apr 5, 2004 | View |
| RMC No. 10-2004 | Supplements RMC No. 9-2004 issued in relation to the implementation of Republic Act No. 9238 for banks and non-bank financial intermediaries, specifically for the reimposition of Gross Receipts Tax | Feb 23, 2004 | View |
| RMO No. 38-2003 | Prescribes the uniform guidelines and procedures in the processing of various permits for Excise Tax purposes | Nov 17, 2003 | View |
| RMO No. 31-2003 | Prescribes the guidelines and procedures for the implementation of the Modified Tax Compliance Verification Drive | Oct 7, 2003 | View |
| RMO No. 13-2003 | Allows establishments found without duly authorized receipts/invoices or cash register machines/point of sale machines or similar devices to operate provisionally through the use of BIR Printed Receipts/Invoices | Apr 28, 2003 | View |
| RMC No. 19-2003 | Provides the guidelines for the filing of the first quarter Value-Added Tax Return for 2003 by banks, non-bank financial intermediaries and finance companies | Apr 25, 2003 | View |
| RMC No. 16-2003 | Defines the term "Certificate of Deposit" to clarify its taxability | Apr 1, 2003 | View |
| RMC No. 14-2003 | Waives the imposition of penalties on professionals and brokers who failed to file their Value-Added Tax/Percentage Tax returns for the months of January and February | Mar 26, 2003 | View |
| RMO No. 04-2003 | Prescribes the guidelines and procedures on the processing of Quarterly Summary List of Sales and Purchases and the imposition of penalties thereof | Mar 11, 2003 | View |
| RR No. 30-2002 | Implements certain provisions of the Tax Code relative to the compromise settlement of internal revenue tax liabilitiess superseding RR Nos. 6-2000 and 7-2001 | Dec 26, 2002 | View |