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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. 01-2002Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2001Jan 9, 2002View
RMO No. 21-2001Prescribes the guidelines and procedures in the availment of the Voluntary Assessment ProgramSep 13, 2001View
RR No. 10-2001Amends RR No. 8-2001 relative to the period of availment of the Voluntary Assessment Program (VAP), additional benefits to taxpayers who availed of the VAP and clarification of some of the conditions for the availment thereofSep 10, 2001View
RR No. 03-2001Grants moratorium on the withholding of Income Tax on the compensation income of public elementary and secondary school teachers employed by the national governmentApr 16, 2001View
RR No. 14-2000Amends Section 3(2), 3 and 6 of RR No. 13-99 relative to the sale, exchange or disposition by a natural person of his "principal residence"Dec 29, 2000View
RR No. 05-2000Prescribes the regulations governing the manner of issuance of Tax Credit Certificates and the conditions for their use, revalidation and transferAug 15, 2000View
RMO No. 24-2000Prescribes the Year 2000 Audit Program for Revenue District OfficesAug 4, 2000View
RMO No. 01-2000Prescribes the procedures for the processing of tax treaty relief applicationsJan 4, 2000View
RMO No. 70-99Amends and clarifies pertinent provisions of RMO NO. 33-99 regarding the issuance of Tax Verification Notices (TVNs), approval of corresponding reports of verification and reporting requirements, among othersAug 30, 1999View
RMO No. 67-99Prescribes the 1999 policies, guidelines and procedures in the audit of tax cases by Revenue District OfficesAug 23, 1999View
RMO No. 52-99Amends and clarifies the procedures for the processing of income tax returns and refundable tax returnsJul 9, 1999View
RMO No. 17-99Prescribes the policies, guidelines and procedures on the filing of tax returns of purely compensation income earners without cash or check payments (BIR Form No. 1700) and the processing of refundable income tax returns of employees with excess withholding taxes on compensation incomeMar 1, 1999View
RMO No. 86-98Prescribes the policies relative to the payment of national internal revenue taxes in the form of Tax Credit CertificateNov 23, 1998View
RMO No. 73-98Prescribes the procedures for the processing of claims for value-added tax credit/refund by exempt/non-VATregistered taxpayers in the computerized RDOs.Sep 30, 1998View
RR No. 07-98Implements Section 230 of the NIRC, as amended by RA No. 8242 relative to the treatment of cash refunds and of Tax CreditsAug 20, 1998View