BIR Library
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Showing 315 results: BIR issuances on Refunds and tax credits
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 34-2018 | Amends the provision of RMO No. 32-2018 regarding the thresholds and prescribes additional policies and procedures for the issuance of Electronic Letters of Authority (eLAs) for office audit | Jul 27, 2018 | View |
| RMO No. 32-2018 | Prescribes the audit/investigation of individual and non-individual taxpayers by the Regional Assessment Divisions | Jul 11, 2018 | View |
| RMO No. 30-2018 | Prescribes the policy regarding the processing of claims for refund of Capital Gains Tax or Creditable Withholding Tax | Jul 10, 2018 | View |
| RMC No. 53-2018 | Amends RMC No. 17-2018, specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014 | Jun 21, 2018 | View |
| RMO No. 20-2018 | Prescribes the revised policies and procedures on the processing of Tax Credit Certificates (TCCs) for cash conversion | May 3, 2018 | View |
| RR No. 14-2018 | Amends the provisions of RR No. 11-2018, particularly Sections 2 and 14 relative to withholding of Income Tax | Apr 5, 2018 | View |
| RMC No. 17-2018 | Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) | Mar 8, 2018 | View |
| RMC No. 89-2017 | Amends RMC No. 51-2007 relative to the processing of claims for issuance of tax refund/Tax Credit Certificate (TCC) and the revenue officials authorized to approve and/or issue the tax refund/TCC | Oct 24, 2017 | View |
| RMO No. 24-2017 | Prescribes the guidelines and procedures on the use and maintenance of the BIR Dormitory in the National and Regional Offices | Oct 4, 2017 | View |
| RMC No. 25-2017 | Notifies the loss of original copies of Tax Debit Memo and Tax Credit Certificate issued to Solid Development Corporation. | Mar 14, 2017 | View |
| RMC No. 19-2017 | Amends Question and Answer to No. 12 of RMC No. 80-2010 regarding the issuance of Electronic Letters of Authority for Value-Added Tax credit/refund claims filed by direct exporters | Mar 2, 2017 | View |
| RR No. 1-2017 | Prescribes the regulations governing applications for Value-Added Tax (VAT) credit/refund filed under Section 112 of the Tax Code, as amended, prior to the effectivity of RMC No. 54-2014 | Jan 18, 2017 | View |
| RMO No. 59-2016 | Prescribes the policies on the conduct of issue-based audit under the VAT Audit Program | Sep 21, 2016 | View |
| RMC No. 85-2016 | Further clarifies certain issues concerning suspension of audit pursuant to RMC No. 70-2016, as supplemented by RMC No. 75-2016 | Aug 12, 2016 | View |
| RMC No. 84-2016 | Exempts all taxpayers applying for issuance of tax credit/refund based on Writ of Execution issued by the Court of Tax Appeals and Supreme Court from the requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips | Aug 8, 2016 | View |
| RMC No. 75-2016 | Clarifies certain issues relative to the suspension of all BIR audit prescribed under RMC No. 70-2016 | Jul 18, 2016 | View |
| RMO No. 19-2015 | Prescribes the BIR Audit Program | Sep 18, 2015 | View |
| RR No. 8-2015 | Amends RR No. 6-2015 on the definition of raw cane sugar for purposes of the imposition of advance business tax (Value-Added Tax or Percentage Tax) and for other related purposes | May 27, 2015 | View |
| RR No. 6-2015 | Implements regulations imposing advance Business Tax (VAT or Percentage Tax) payments on sugar and for other related purposes | Mar 31, 2015 | View |
| RMO No. 38-2014 | Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts Fund | Dec 9, 2014 | View |
| RMC No. 82-2014 | Publishes the full text of Joint Circular No. 002.2014 of the DOF, DBM, BOC and BIR, providing for the establishment of a mechanism for qualified VAT-registered persons to receive the cash equivalent of their outstanding VAT Tax Credit Certificates | Dec 2, 2014 | View |
| RMC No. 77-2014 | Clarifies certain requirements on the processing of applications for cash conversion of Tax Credit Certificates | Oct 13, 2014 | View |
| RMC No. 70-2014 | Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetization | Sep 9, 2014 | View |
| RMC No. 65-2014 | Notifies the loss of 1 set of used but unissued BIR Form No. 2310 – Tax Credit Certificate | Aug 18, 2014 | View |
| RMO No. 29-2014 | Prescribes the uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers | Aug 7, 2014 | View |