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Showing 67 results: BIR issuances on Percentage tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 39-2025 | Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes) | Sep 17, 2025 | View |
| RMC No. 126-2024 | Circularizing Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236, and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended" | Nov 15, 2024 | View |
| RR No. 3-2024 | Implements the amendments introduced by RA No. 11976 (Ease of Paying Taxes Act), on the relevant provisions of Title IV – Value-Added Tax and Title V – Percentage Tax of the Tax Code of 1997, as amended | Apr 11, 2024 | View |
| RMC No. 3-2024 | Circularizing Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act" and the Veto Message of President Ferdinand R. Marcos Jr. | Jan 10, 2024 | View |
| RMC No. 79-2023 | Announces the availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q and 2552 in the Electronic Filing and Payment System (eFPS) | Aug 8, 2023 | View |
| RMC No. 69-2023 | Reverts the rates of Percentage Tax, Minimum Corporate Income Tax, and Regular Corporate Income Tax on proprietary educational institutions and not for profit hospitals, pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act [CREATE]) | Aug 4, 2023 | View |
| RMO No. 37-2022 | Provides the policies and guidelines for the issuance of International Carriers Special Certificate | Sep 16, 2022 | View |
| RMC No. 25-2022 | Clarifies the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR) | Mar 11, 2022 | View |
| RMC No. 111-2021 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.2 | Oct 21, 2021 | View |
| RR No. 8-2021 | Amends certain provisions of RR No. 4-2021, which implemented the VAT and Percentage Tax provisions under RA No. 11534 (CREATE Act) | Jun 11, 2021 | View |
| RMC No. 67-2021 | Clarifies the issues relative to the temporary reduction of Percentage Tax rate imposed under Section 116 of the NIRC of 1997, as amended by Section 13 of RA No. 11534 (CREATE Act) | May 24, 2021 | View |
| RMC No. 65-2021 | Prescribes the guidelines in the filing of Quarterly Percentage Tax Return (BIR Form No. 2551Q) starting on the quarter ending July 31, 2020 | May 24, 2021 | View |
| RR No. 4-2021 | Implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended | Apr 8, 2021 | View |
| RMC No. 39-2020 | Further extends the due dates for the submission and/or filing of certain documents and/or returns as well as payment of certain taxes under RR No. 7-2020 | Apr 8, 2020 | View |
| RMC No. 12-2020 | Circularizes the availability of the revised BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange (LSE) or Through Initial and/or Secondary Public Offering)] January 2018 (ENCS) | Feb 7, 2020 | View |
| RMO No. 36-2019 | Modifies the Alphanumeric Tax Code for Percentage Taxes under Republic Act No. 10001 entitled "An Act Reducing Taxes on Life Insurance Policies, Amending for this Purpose sections 123 and 183 of the NIRC 1997, as Amended" | Jul 18, 2019 | View |
| RMO No. 22-2019 | Modifies the Alphanumeric Tax Code for Percentage Taxes in BIR Form Nos. 2551M/2551Q pursuant to the implementation of RA No. 10963 (TRAIN Act) | May 3, 2019 | View |
| RMC No. 92-2018 | Clarifies the filing of tax returns of accredited Microfinance Non-Government Organizations | Nov 5, 2018 | View |
| RMO No. 23-2018 | Prescribes the policies, guidelines and procedures in the availment of the eight percent (8%) Income Tax Rate option for individuals earning from self-employment and/or practice of professions | May 21, 2018 | View |
| RMC No. 26-2018 | Circularizes the Revised BIR Form No. 2551Q (Quarterly Percentage Tax Return) January 2018 (ENCS) | Apr 25, 2018 | View |
| RR No. 13-2018 | Prescribes the Regulations implementing the Value-Added Tax (VAT) provisions under RA No. 10963 (TRAIN Law), which further amends RR No. 16-2005 (Consolidated VAT Regulations of 2005), as amended | Mar 15, 2018 | View |
| RR No. 9-2018 | Prescribes the rules and regulations implementing the increase in the Stock Transfer Tax pursuant to RA No. 10963 (TRAIN Law) | Feb 26, 2018 | View |
| RR No. 8-2018 | Implements the amended provisions on Income Tax pursuant to RA No. 10963 (TRAIN Law) | Feb 20, 2018 | View |
| RMO No. 02-2018 | Prescribes the guidelines and procedures in implementing RA No. 10693 (Microfinance NGOs Act) | Jan 10, 2018 | View |
| RMC No. 02-2018 | Provides the transition procedures for all taxpayers filing tax returns affected by the revised tax rates pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law) | Jan 8, 2018 | View |