BIR Library

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Showing 510 results: BIR issuances on Registration

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 6-2007Prescribes the consolidated regulations on advance Value-Added Tax on the sale of refined sugar, amending and/or revoking all revenue issuances issued to this effect, and for other related purposesMay 9, 2007View
RR No. 5-2007Prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending (SBL) or Securities Lending Transactions (SLTs) involving the Fixed-Income Securities Lending Program of the Philippine Dealing and Exchange Corporation (PDEx)May 7, 2007View
RMC No. 31-2007Directs the strict implementation of the imposable sanctions with regard to the Tax Code provision and its implementing regulations on punishable acts of erring financial officers and/or tax practitionersApr 25, 2007View
RMC No. 15-2007Publishes the full text of Memorandum of Agreement between the Philippine Economic Zone Authority and Bureau of Internal Revenue executed on March 1, 2007Mar 14, 2007View
RMC No. 03-2007Publishes the full text of Memorandum Order No. 233 issued by President Gloria Macapagal-Arroyo directing the LRA, through the concerned Register of Deeds, to annotate in the Transfer Certificate of Title the serial number of the CAR issued by the BIR, and other pertinent detailsJan 17, 2007View
RMC No. 70-2006Notifies the loss of 1 set of a previously cancelled BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200500040463Nov 20, 2006View
RR No. 17-2006Prescribes the rules on the accreditation, registration and use of Taximeter Issuing Receipts (TIR) Systems and/or models and other similar types of machines generating official receiptsOct 20, 2006View
RR No. 16-2006Prescribes the submission by taxpayers of electronic books of accounts and other accounting records in the course of a tax audit/investigationOct 20, 2006View
RMC No. 52-2006Notifies the loss of a previously cancelled BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400049960Aug 25, 2006View
RR No. 11-2006Promulgates the consolidated Regulations on the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the BIR and further simplifying and superseding RR No. 15-99Jul 21, 2006View
RMC No. 44-2006Publishes the full text of Republic Act (RA) No. 9343, an Act amending RA No. 9182, otherwise known as the Special Purpose Vehicle Act of 2002 for the purpose of allowing the establishment and registration of new SPVs and for other purposesJul 21, 2006View
RR No. 10-2006Prescribes the guidelines and conditions for the tax treatment of securities borrowing and lending transactions involving shares of stocks or securities listed in the Philippine Stock ExchangeJul 17, 2006View
RMC No. 41-2006Notifies the loss of one (1) set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200500265354Jul 13, 2006View
RR No. 8-2006Prescribes the implementing guidelines on the taxation and monitoring of the bioethanol-blended gasoline (E-gasoline) and the raw materials used in the production thereof pursuant to the Fuel Bioethanol Program of the Department of EnergyJul 10, 2006View
RR No. 6-2006Regulates the use of functional currency other than the Philippine peso in financial statements that will be submitted and in the books of accounts that will be maintained for internal revenue tax purposesMay 2, 2006View
RMC No. 25-2006Notifies the loss of two (2) used and two (2) unused sets of BIR Form No. 1954 – Certificate Authorizing RegistrationApr 19, 2006View
RMC No. 19-2006Suspends the implementation of Revenue Memorandum Order No. 30-2005 re: issuance of TIN to SEC-registered taxpayersApr 5, 2006View
RR No. 3-2006Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 9334, and clarifies certain provisions of existing Revenue Regulations relative theretoJan 5, 2006View
RMO No. 30-2005Prescribes the guidelines and procedures for the issuance of Taxpayer Identification Number to Securities and Exchange Commission (SEC)-registered taxpayers pursuant to Memorandum of Agreement between the SEC and BIRDec 2, 2005View
RMC No. 67-2005Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300048035Dec 2, 2005View
RMC No. 62-2005Prescribes the guidelines in the form of basic questions and answers regarding the registration and invoicing requirements including clarification on common issues affecting Value-Added Tax taxpayersNov 3, 2005View
RMC No. 57-2005Prescribes the required attachments to the quarterly VAT return to be filed starting October 25, 2005Oct 20, 2005View
RMC No. 55-2005Notifies the loss of one (1) unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400222610Oct 13, 2005View
RMC No. 47-2005Notifies the loss of duplicate copy of one set of unissued BIR Form No. 1954 – Certificate Authorizing RegistrationSep 12, 2005View
RMO No. 20-2005Prescribes the policies, guidelines and procedure on the adoption of mobile payment (M-Payment) as an additional mode of payment of certain internal revenue taxesAug 12, 2005View