BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 315 results: BIR issuances on Refunds and tax credits
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 63-2005 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2005 | Nov 14, 2005 | View |
| RMO No. 27-2005 | Prescribes a short audit for the Value-Added Tax liabilities of taxpayers with reported zero-rated sales and exempt sales under the jurisdiction of the Large Taxpayers Service and the Regional Offices | Oct 24, 2005 | View |
| RR No. 17-2005 | Provides the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Bases Conversion and Development Authority for the Subic-Clark-Tarlac Expressway Project | Oct 19, 2005 | View |
| RMO No. 24-2005 | Directs concerned BIR offices to expedite/prioritize the processing of claims for tax refund of Japanese contractors and nationals undertaking projects funded by the Overseas Economic Cooperation Fund of Japan (OECF) | Oct 6, 2005 | View |
| RMC No. 54-2005 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2005 | Oct 6, 2005 | View |
| RMO No. 23-2005 | Prescribes the policies and procedures in the audit/investigation of withholding tax liabilities for taxable years 2003 and 2004, including withholding tax on fringe benefits | Sep 12, 2005 | View |
| RMO No. 22-2005 | Prescribes the guidelines and procedures in the implementation of RR No. 8-2005 on the inclusion as income payments subject to Creditable Withholding Tax of the Manila Electric Company refund to Phase IV customers | Sep 12, 2005 | View |
| RMC No. 35-2005 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2005 | Aug 8, 2005 | View |
| RR No. 10-2005 | Amends certain provisions of Revenue Regulations No. 6-2005 (No Audit Program) resulting from the amendment of EO No. 399 | May 30, 2005 | View |
| RMC No. 19-2005 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2005 | May 18, 2005 | View |
| RR No. 8-2005 | Amends further pertinent provisions of Revenue Regulations Nos. 2-98 and 3-2004 which provides for the inclusion to income payments subject to Creditable Withholding Tax the Manila Electric Company refund to customers | May 10, 2005 | View |
| RMC No. 15-2005 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2005 | Apr 15, 2005 | View |
| RMC No. 08-2005 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2005 | Mar 11, 2005 | View |
| RMC No. 07-2005 | Notifies the loss of two (2) sets and the triplicate and quadruplicate copy from another set of BIR Form No. 2320 – Tax Credit Certificate | Feb 24, 2005 | View |
| RMC No. 01-2005 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December, 2004 | Jan 6, 2005 | View |
| RMC No. 67-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2004 | Nov 17, 2004 | View |
| RMC No. 63-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2004 | Oct 14, 2004 | View |
| RMC No. 51-2004 | Specifies BIR offices authorized to issue Tax Debit Memo (TDM) | Aug 13, 2004 | View |
| RMC No. 50-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2004 | Aug 10, 2004 | View |
| RMC No. 35-2004 | Notifies the cancellation of 11 pads and 16 sets of unused BIR Form No. 2310 – Tax Credit Certificates with Serial Nos. TCC200200001501 to TCC200200002050 and TCC200200001485 to TCC200200001500. | Jun 16, 2004 | View |
| RMC No. 32-2004 | Prescribes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2004. | Jun 8, 2004 | View |
| RMO No. 27-2004 | Prescribes the guidelines and procedures in granting the Accredited Agent Bank's request for refund of over-remittance of tax collection | Jun 7, 2004 | View |
| RMC No. 29-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2004. | May 12, 2004 | View |
| RMC No. 21-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2004. | Apr 13, 2004 | View |
| RMO No. 19-2004 | Amends certain provisions of RMO No. 39-94 relative to the authorized signatories in the tax refund payroll and tax refund payroll summary | Apr 6, 2004 | View |
