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Showing 237 results: BIR issuances on Tax incentives

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 5-2019Implements the tax incentives provisions of RA No. 10771 (Philippine Green Jobs Act of 2016)Apr 12, 2019View
RR No. 4-2019Implements the Rules and Regulations of RA No. 11213 (Tax Amnesty Act), Providing for the Guidelines on the Processing of Tax Amnesty Application on Tax DelinquenciesApr 8, 2019View
RMC No. 65-2018Circularizes the full text of DOF-DBM-DTI-BOI Joint Administrative Order No. 01-2015 providing the "Guidelines for the Payment Certificate Mechanism to Implement the Fiscal Support for the Comprehensive Automotive Resurgence Strategy (CARS) Program under Executive Order No. 182, Series of 2015"Jul 26, 2018View
RMC No. 09-2018Prescribes the additional mandatory requirements for all Economic Zone Developers/Operators duly registered under the Philippine Economic Zone Authority for the processing of Electronic Certificate Authorizing RegistrationJan 17, 2018View
RMC No. 77-2017Publishes the full text of Executive Order (EO) No. 36, entitled "Suspending the Compensation and Position Classification System Under EO No. 203 (S. 2016), Providing for Interim Compensation Adjustments, and for Other Purposes"Sep 26, 2017View
RMC No. 48-2017Circularizes the Implementing Rules and Regulations of Republic Act (RA) No. 10524 (An Act Expanding the Positions Reserved for Persons with Disability)Jun 30, 2017View
RMC No. 38-2017Circularizes the full text of the decision of Supreme Court in the case of Finance Secretary Cesar B. Purisima and CIR Kim S. Jacinto-Henares vs. Representative Carmelo F. Lazatin and Ecozone Plastic Enterprises Corporation with G.R. No. 210588May 5, 2017View
RR No. 5-2017Prescribes the rules and regulations implementing RA No. 10754 [An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)] relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount, and the guidelines for the availment, amending RR No. 1-2009Apr 20, 2017View
RMC No. 135-2016Circularizes the full text of Implementing Rules and Regulations of RA No. 10754 (An Act Expanding the Benefits and Privileges of Persons with Disability)Dec 28, 2016View
RR No. 7-2016Prescribes the rules and regulations to implement the tax incentives available to tourism enterprises duly registered with the Tourism Infrastructure and Enterprise Zone Authority under RA No. 9593 (Tourism Act of 2009)Nov 18, 2016View
RMO No. 63-2016Identifies the Operational Key Performance Indicators (KPIs) that shall no longer be measured in CY 2016Nov 11, 2016View
RMC No. 86-2016Publishes the full text of the DOF-DTI Joint Administrative Order No. 1-2016 re: rules and regulations to implement RA No. 10708 (The Tax Incentives Management and Transparency Act)Aug 12, 2016View
RMC No. 09-2015Circularizes the enhanced BIR registration forms for the implementation of Taxpayer Registration System under Electronic Tax Information System (eTIS-1)Mar 11, 2015View
RMC No. 04-2015Publishes the full text of Department Order No. 107-2014 issued by the DOF entitled "Rules on Accreditation with the Bureau of Customs for PEZA Locators"Jan 13, 2015View
RR No. 1-2015Further amends RR Nos. 2-98 and 3-98, as last amended by RR Nos. 5-2008, 5-2011 and 8-2012, relative to "De Minimis Benefits"Jan 5, 2015View
RMC No. 86-2014Clarifies the valuation of contributions or gifts actually paid or made in computing taxable incomeDec 5, 2014View
RMO No. 33-2014Amends the policies, guidelines and procedures in the issuance of Importer's Clearance Certificate and Customs Broker's Clearance Certificate relative to accreditation as importer/customs brokerSep 11, 2014View
RMO No. 31-2013Prescribes the Inter-Agency Task Force Memorandum Circular Nos. 2013-01 and 2013-01-A re: Guidelines on the Grant of the Performance-Based Incentives for FY 2013Nov 26, 2013View
RMO No. 26-2013Establishes the BIR Strategic Performance Management SystemOct 1, 2013View
RMC No. 41-2013Publishes the full text of Implementing Rules and Regulations of RA No. 10165, otherwise known as the "Foster Care Act of 2012"May 16, 2013View
RMC No. 35-2013Publishes the full text of Department Order (DO) No. 18-2013 of the DOF on the amendment of Section 12 of DO No. 03-08 entitled “Rules and Regulations to Implement Republic Act 9400, An Act Amending Republic Act 7227, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes.”Apr 29, 2013View
RMC No. 28-2013Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012Apr 1, 2013View
RMC No. 23-2013Circularizes the full text of PEZA Board Resolution No. 12-610Mar 5, 2013View
RR No. 3-2013Prescribes the use of electronic Official Register Books for manufacturers of tobacco products and regulated raw materialsFeb 14, 2013View
RR No. 2-2013Prescribes the transfer pricing guidelinesJan 23, 2013View