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Showing 72 results: BIR issuances on Rulings and opinions

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 74-2013Circularizes the tax implications of Electric Cooperatives registered with the National Electrification Administration pursuant to BIR Ruling No. 398-2013Nov 27, 2013View
RMO No. 28-2013Amends certain provisions of RMO No. 20-2013, prescribing the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associationsOct 30, 2013View
RMC No. 66-2013Circularizes the revocation of BIR Ruling No. 011-07Oct 1, 2013View
RMC No. 64-2013Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09Oct 1, 2013View
RMC No. 57-2013Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input taxes attributable to VAT zero-rated salesAug 29, 2013View
RMO No. 20-2013Prescribes the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amendedJul 22, 2013View
RMC No. 49-2013Circularizes the revocation of Certification Ruling issued under SN No. 391-2009Jul 10, 2013View
RMC No. 28-2013Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012Apr 1, 2013View
RMC No. 04-2013Requires tax-exempt hospitals to secure revalidated tax exemption rulings/certificatesJan 14, 2013View
RMC No. 40-2012Prescribes a period of prescription for Rulings under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amendedAug 6, 2012View
RMC No. 22-2012Clarifies the implementation of Revenue Regulations No. 5-2012May 7, 2012View
RR No. 5-2012Establishes the policy on the binding effect of rulings issued prior to Tax Reform Act of 1997Apr 2, 2012View
RMC No. 07-2012Circularizes relevant portion of BIR Ruling No. 023-10 concerning the Capital Gains Tax and Documentary Stamp Tax liability of a non-stock non-profit organization on its disposition of real propertyFeb 24, 2012View
RMC No. 53-2011Sets the effectivity and application of revocation of BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 under RMC No. 27-2011 and amends certain phrases thereofNov 4, 2011View
RMC No. 37-2011Revokes BIR Ruling No. DA-583-04 and defines the term “Special Purpose Vehicle”Aug 31, 2011View
RMC No. 36-2011Clarifies BIR Rulings on Socialized Housing under Republic Act No. 7279Aug 31, 2011View
RMC No. 31-2011Revokes BIR Ruling [DA-(VAT-057) 552-08] dated December 18, 2008Aug 4, 2011View
RMC No. 27-2011Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06Jul 1, 2011View
RMC No. 25-2011Circularizes the revocation of BIR Ruling DA (DT-065) 715-2009 in relation to Certificate Authorizing Registration application of Metro Manila Pacific Corporation on its sale of Bonifacio Land Corp. sharesJun 17, 2011View
RMC No. 15-2011Revokes BIR Ruling No. DA-563-2006 issued to Interadent Zahntechnik Phils., Incorporated pursuant to CTA E.B. Case No. 287Mar 16, 2011View
RMO No. 72-2010Prescribes the guidelines on the processing of Tax Treaty Relief Applications pursuant to existing Philippine Tax TreatiesAug 25, 2010View
RMC No. 70-2010Circularizes the revocation of BIR Ruling Nos. DA-413-04 and DA-436-04 and clarifies the basis in computing depreciation of property, plant and equipmentAug 24, 2010View
RMC No. 67-2010Circularizes the revocation of BIR Ruling No. DA-722-2006 issued in favor of Atlas Consolidated Mining and Development CorporationAug 10, 2010View
RMC No. 55-2010Circularizes the revocation of BIR Rulings issued to G&W Architects, Engineers and Projects Development Consultants relative to its “Build-To-Own” transactionsJun 28, 2010View
RMC No. 54-2010Circularizes the revocation of BIR Ruling No. DA (C-322) 789-2009 relative to the issues on residential condominium project known as “The Ritzville Residence” of Ernesto Chuakaw, et al.Jun 28, 2010View