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Showing 315 results: BIR issuances on Refunds and tax credits

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 63-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2005Nov 14, 2005View
RMO No. 27-2005Prescribes 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 OfficesOct 24, 2005View
RR No. 17-2005Provides 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 ProjectOct 19, 2005View
RMO No. 24-2005Directs 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, 2005View
RMC No. 54-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2005Oct 6, 2005View
RMO No. 23-2005Prescribes the policies and procedures in the audit/investigation of withholding tax liabilities for taxable years 2003 and 2004, including withholding tax on fringe benefitsSep 12, 2005View
RMO No. 22-2005Prescribes 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 customersSep 12, 2005View
RMC No. 35-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2005Aug 8, 2005View
RR No. 10-2005Amends certain provisions of Revenue Regulations No. 6-2005 (No Audit Program) resulting from the amendment of EO No. 399May 30, 2005View
RMC No. 19-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2005May 18, 2005View
RR No. 8-2005Amends 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 customersMay 10, 2005View
RMC No. 15-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2005Apr 15, 2005View
RMC No. 08-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2005Mar 11, 2005View
RMC No. 07-2005Notifies the loss of two (2) sets and the triplicate and quadruplicate copy from another set of BIR Form No. 2320 – Tax Credit CertificateFeb 24, 2005View
RMC No. 01-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December, 2004Jan 6, 2005View
RMC No. 67-2004Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2004Nov 17, 2004View
RMC No. 63-2004Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2004Oct 14, 2004View
RMC No. 51-2004Specifies BIR offices authorized to issue Tax Debit Memo (TDM)Aug 13, 2004View
RMC No. 50-2004Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2004Aug 10, 2004View
RMC No. 35-2004Notifies 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, 2004View
RMC No. 32-2004Prescribes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2004.Jun 8, 2004View
RMO No. 27-2004Prescribes the guidelines and procedures in granting the Accredited Agent Bank's request for refund of over-remittance of tax collectionJun 7, 2004View
RMC No. 29-2004Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2004.May 12, 2004View
RMC No. 21-2004Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2004.Apr 13, 2004View
RMO No. 19-2004Amends certain provisions of RMO No. 39-94 relative to the authorized signatories in the tax refund payroll and tax refund payroll summaryApr 6, 2004View