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Showing 315 results: BIR issuances on Refunds and tax credits
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 115-2024 | Clarification of certain policies and procedures relative to the implementation of the Risk-Based Approach in the verification and processing of Value-Added Tax (VAT) Refund Claims, as introduced in Republic Act No. 11976, Otherwise Known as the "Ease of Paying Taxes Act" | Oct 18, 2024 | View |
| RMC No. 114-2024 | Circularizing Department Order No. 072-2024 revoking the implementation of Department Order No. 062-2024 and filing of refund for taxes erroneously paid | Oct 18, 2024 | View |
| RMC No. 112-2024 | Clarification on the guidelines on proper sale and affixture of loose documentary stamps to taxable documents under Revenue Memorandum Circular No. 92-2024 | Oct 15, 2024 | View |
| RMO No. 42-2024 | Amending certain provisions of Revenue Memorandum Order No. 23-2024 regarding VAT refund claims automatically considered as high-risk or requiring full verification, in relation to the risk-based approach in the verification and processing of Value-Added Tax refunds | Oct 2, 2024 | View |
| RMO No. 27-2024 | Providing guidelines, policies and procedures in the processing of claims for credit/refund of taxes erroneously or illegally received or collected or penalties imposed without authority pursuant to Section 204(C), in relation to Section 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), except those under the authority and jurisdiction of the Legal Group | Jul 3, 2024 | View |
| RMO No. 25-2024 | Providing guidelines, policies and procedures in the processing of claims for tax credit/refund of excess/unutilized creditable withholding taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), except those under the authority and jurisdiction of the Legal Group | Jul 3, 2024 | View |
| RMC No. 75-2024 | Prescribing the mandatory requirements for claims for tax credit or refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in relation to Section 204(C) and 229 of the National Internal Revenue Code of 1997, as amended, except those under the authority and jurisdiction of the Legal Group | Jul 3, 2024 | View |
| RMC No. 74-2024 | Prescribing the mandatory requirements for claims for credit/refund of taxes erroneously or illegally received or collected or penalties imposed without authority pursuant to Setion 204(C), in relation to Section 229 of the National Internal Revenue Code of 1997, as amended, except those under the authority and jurisdiction of the Legal Group | Jul 3, 2024 | View |
| RMO No. 23-2024 | Prescribes the guidelines, policies and procedures in the implementation of the risk-based approach in the verification and processing of Value-Added Tax (VAT) refund claims, as introduced in Republic Act No. 11976 (Ease of Paying Taxes Act). | Jun 19, 2024 | View |
| RMO No. 16-2024 | Amends Revenue Memorandum Order No. 19-2006 regarding the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products. | May 3, 2024 | View |
| RR No. 5-2024 | Implements Sections 76(C), 112(C), 112(D), 204(C), 229 and 269(J) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on tax refunds | Apr 11, 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. 52-2024 | Availability of the BIR Electronic Tax Clearance System (eTCS) for taxpayer-applicants registered under Revenue Region No. 8A – Makati City as the pilot region | Apr 8, 2024 | View |
| RMC No. 21-2024 | Clarification on the answer to Question No. 31 of Revenue Memorandum Circular No. 49-2022 in relation to Revenue Regulations No. 4-2022, implementing Section 295(F) of the National Internal Revenue Code (Tax Code) of 1997, as amended by Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act | Feb 7, 2024 | View |
| RMO No. 29-2023 | Prescribes the guidelines, policies and procedures in the attainment of Quality Management System (QMS) Certification under ISO 9001:2015 Standards on the processing of One-Time Transaction (ONETT), Tax Returns at the Document Processing Divisions, processing and issuance of Tax Clearance Certificate (TCC) and retrieval and verification of BCS Reports and tax returns filed with Authorized Agent Banks | Aug 15, 2023 | View |
| RMO No. 28-2023 | Amends RMO No. 23-2023 relative to the issuance of Tax Verification Notices (TVNs) in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group | Aug 10, 2023 | View |
| RR No. 7-2023 | Amends certain provisions of RR Nos. 17-2011 and 2-2022, implementing RA No. 9505 "Personal Equity and Retirement Account (PERA) Act of 2008" | Jul 7, 2023 | View |
| RMO No. 23-2023 | Prescribes the mandatory requirements and guidelines, policies and procedures in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group | Jun 23, 2023 | View |
| RMC No. 71-2023 | Provides streamlined guidelines and mandatory requirements for claims of Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group | Jun 23, 2023 | View |
| RMO No. 6-2023 | Prescribes Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit Program | Feb 9, 2023 | View |
| RMC No. 154-2022 | Supersedes the provisions of RMC No. 142-2019 circularizing the Electronic Documentary Stamp Tax (eDST) System’s Balance Adjustment facility as an option for recovery of erroneously deducted DST | Dec 16, 2022 | View |
| RR No. 15-2022 | Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income payments | Dec 9, 2022 | View |
| RMO No. 34-2022 | Prescribes the revised guidelines and procedures in the processing of Authorized Agent Bank's request for refund of over-remittance of tax collections | Sep 1, 2022 | View |
| RR No. 4-2022 | Implements Section 295(F), in relation to Section 294, both of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), on the tax treatment of the importation of petroleum and petroleum products into, and subsequent transfer, transport and/or withdrawal through and from Freeport Zones and Economic Zones | May 26, 2022 | View |
| RMO No. 26-2022 | Prescribes the policies, guidelines and procedures in the Application for Revalidation of Tax Credit Certificates | Apr 29, 2022 | View |