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Showing 237 results: BIR issuances on Tax incentives

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 32-2012Clarifies the grant of tax exemption to private contractors for socialized housing projects under the "Urban Development and Housing Act of 1992"Jul 16, 2012View
RMC No. 14-2012Revokes the Memoranda of Agreement entered into between the BIR and Board of Investments (BOI) and BOI-Autonomous Region of Muslim Mindanao; and BIR and Philippine Economic Zone AuthorityApr 4, 2012View
RR No. 2-2012Prescribes the tax administration treatment of petroleum and petroleum products imported into the Philippines including those coming in through freeport zones and economic zones and registration of all storage tanks, facilities, depots and terminalsFeb 20, 2012View
RMO No. 37-2011Prescribes the guidelines in the processing of Tax Debit Memo applicationsOct 3, 2011View
RR No. 13-2011Implements the tax provisions of Republic Act No. 9856, otherwise Known as “The Real Estate Investment Trust Act of 2009”Jul 25, 2011View
RR No. 12-2010Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy to be granted by the Fiscal Incentives Review Board to the Millennium Challenge Account-Philippines for the Philippine Compact ProgramNov 18, 2010View
RMO No. 76-2010Prescribes the policies and guidelines in the issuance of Certificate of Tax Exemption of Cooperatives and the monitoring thereofSep 28, 2010View
RMC No. 58-2010Circularizes Sections 10 to 18 of RA No. 9856 entitled “An Act Providing the Legal Framework for Real Estate Investment Trust and For Other Purposes”Jul 1, 2010View
RMC No. 57-2010Circularizes Sections 3, 4 and 7 of Republic Act No. 10083, an Act amending the “Aurora Special Economic Zone Act of 2007”Jul 1, 2010View
RMC No. 47-2010Circularizes Section 14 of Republic Act No. 10028, An Act Expanding the Promotion of Breastfeeding, Amending for the Purpose Republic Act No. 7600, otherwise known as “An Act Providing Incentives to All Government and Private Health Institutions with Rooming-In and Breastfeeding Practices, and for Other Purposes”Jun 2, 2010View
RMO No. 41-2010Prescribes the revised policies, guidelines and procedures in the establishment/revision of the schedule of zonal values of real properties within the jurisdiction of the Revenue District Offices and for other purposesApr 26, 2010View
RR No. 1-2010Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file returns and pay taxes through the BIR’s Electronic Filing and Payment System (eFPS)Jan 21, 2010View
RR No. 1-2009Prescribes the rules and regulations to implement RA No. 9442 relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discountFeb 17, 2009View
RMC No. 23-2008Publishes the full text of RA No. 9490 entitled “An Act Establishing the Aurora Special Economic Zone in the Province of Aurora, Creating for the Purpose the Aurora Special Economic Zone Authority, Appropriating Funds Therefore and for Other Purposes”Mar 13, 2008View
RMO No. 11-2008Amends the criteria for bank accreditation and prescribes the policies, guidelines and procedures relative to the determination of the applicable float period as incentives to Authorized Agent Banks (AABs) and imposition of penalties for violations committed by AABsMar 12, 2008View
RMC No. 20-2008Publishes the full text of Executive order No. 660 rationalizing the tax privilege covering importations by registered enterprises within the Subic Special Economic ZoneMar 10, 2008View
RR No. 3-2008Amends certain provisions of existing Revenue Regulations on the granting of outright Excise Tax exemption on removal of excisable articles intended for export or sale/delivery to international carriers or to tax-exempt entities/agencies and prescribes the provisions for availing claims for product replenishmentMar 7, 2008View
RR No. 2-2008Amends certain rules and regulations relative to the collection and remittance of taxes paid to Authorized Agent Banks (AABs) thru Over-the-Counter and Electronic Filing and Payment System and further amends the Memorandum of Agreement relative to the accreditation of the AABsFeb 29, 2008View
RMC No. 06-2008Circularizes the full text of EO No. 637, which provides the basis for the computation of the incentive benefits of personnel who may be affected by the implementation of the Rationalization Program under EO No. 366Jan 10, 2008View
RMO No. 01-2008Prescribes the regular updating of content of the BIR website/portal/knowledge baseJan 7, 2008View
RMC No. 56-2007Publishes the full text of Department Order No. 23-07 entitled “Mandating the Marking of Imported Kerosene and Fuel Oils Which are Entered Tax and Duty Free to Prevent the Unauthorized Diversion Thereof Into the Domestic Market and for Other Purposes”Aug 30, 2007View
RMO No. 21-2007Creates the Alphanumeric Tax Code for payment of one-time amnesty on certain tax and duty liabilities incurred by certain business enterprises operating within the Special Economic Zones and FreeportsAug 16, 2007View
RMC No. 50-2007Provides basic questions and answers to clarify the tax treatment of the sale, barter or exchange of goods or properties or sale or exchange of services made by suppliers from the customs territory to the registered freeport zone enterprises in the Subic Freeport Zone, the Clark Freeport Zone, as well as the Poro Point Freeport Zone and vice versa under RA No. 7227, as amended by RA No. 9400Jul 30, 2007View
RMC No. 37-2007Clarifies and modifies the scope relative to the delegation of authority to sign rulings granting and/or confirming tax exemptions, tax incentives as well as tax treaty relief through the ruling processMay 30, 2007View
RMC No. 36-2007Circularizes the full text of Executive Order No. 619, an Order creating and designating Special Economic Zones pursuant to Republic Act (RA) No. 7916, as amended by RA No. 8784, in relation to RA No. 7227, as amended by RA No. 9400, inside the Clark Freeport ZoneMay 30, 2007View