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Showing 237 results: BIR issuances on Tax incentives
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 29-2007 | Publishes the full text of Republic Act No. 9399 entitled “An Act Declaring a One-Time Amnesty on Certain Tax and Duty Liabilities, Inclusive of Fees, Fines, Penalties, Interests and Other Additions Thereto, Incurred by Certain Business Enterprises Operating Within the Special Economic Zones and Freeports Created under Proclamation No. 163, Series of 1993; Proclamation No. 216, Series of 1993; Proclamation No. 420, Series of 1994 and Proclamation No. 984, Series of 1997, Pursuant to Section 15 of Republic Act No. 7227, as Amended, and for Other Purposes” | Apr 23, 2007 | View |
| RMC No. 27-2007 | Publishes the full text of RA No. 9400 entitled "An Act Amending Republic Act No. 7227, as Amended, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes" | Apr 16, 2007 | View |
| RMC No. 21-2007 | Prescribes the attachments to the Annual Income Tax Return to be filed by BOI, BOI-ARMM and PEZA-registered taxpayers for taxable year 2006 and onwards | Mar 20, 2007 | View |
| RMC No. 17-2007 | Publishes the full text of the Memorandum of Agreement between the Board of Investment (BOI), BOI-Autonomous Region of Muslim Mindanao and the Bureau of Internal Revenue executed on March 1, 2007 | Mar 16, 2007 | View |
| RMC No. 15-2007 | Publishes the full text of Memorandum of Agreement between the Philippine Economic Zone Authority and Bureau of Internal Revenue executed on March 1, 2007 | Mar 14, 2007 | View |
| RR No. 12-2006 | Promulgates the rules and regulations implementing the tax subsidy granted by the Fiscal Incentives Review Board to the Philippine National Police Service Store System | Jul 21, 2006 | View |
| RR No. 3-2006 | Prescribes 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 thereto | Jan 5, 2006 | View |
| RR No. 17-2005 | Provides the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Bases Conversion and Development Authority for the Subic-Clark-Tarlac Expressway Project | Oct 19, 2005 | View |
| RMC No. 32-2005 | Publishes the full text of BIR Ruling No. 001-2005 subjecting the income realized by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995 that is not related to its registered activity/ies to regular internal revenue taxes | Jul 5, 2005 | View |
| RR No. 13-2005 | Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7227, otherwise known as “The Bases Conversion Development Act of 1992” | Jun 23, 2005 | View |
| RR No. 12-2005 | Defines “Gross Income” to implement the tax incentive provision of Republic Act No. 7922, otherwise known as “Cagayan Special Economic Zone Act of 1995” and of Republic Act No. 7903, otherwise known as “Zamboanga City Special Economic Zone Act of 1995” | Jun 23, 2005 | View |
| RR No. 11-2005 | Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7916, otherwise known as “The Special Economic Zone Act of 1995” | Jun 23, 2005 | View |
| RMC No. 11-2005 | Publishes the full text of DOF Memorandum on the suspension of Revenue Regulations No. 2-2005 | Mar 31, 2005 | View |
| RR No. 2-2005 | Implements relevant provisions of Republic Act Nos. 7227, 7916, 7903 and 7922 otherwise known as "Bases Conversion and Development Act of 1992," "Special Economic Zone Act of 1995," "Zamboanga City Special Economic Zone Act of 1995" and "Cagayan Special Economic Zone Act of 1995" respectively | Feb 15, 2005 | View |
| RMC No. 52-2004 | Prescribes the format of the Sworn Affidavit specified in Department Order No. 17-04, which contains the guidelines to implement the registration of Barangay Micro Business Enterprises (BMBE) and the availment of tax incentives under the BMBE Act of 2002 | Aug 13, 2004 | View |
| RMC No. 40-2004 | Circularizes the full text of DOF Order No. 17-04 prescribing the guidelines to implement the registration of Barangay Micro Business Enterprises and the availment of tax incentives under R.A. No. 9178. | Jul 1, 2004 | View |
| RMO No. 29-2004 | Prescribes the policies and procedures in the implementation of the BIR Performance Management System (PMS) | Jun 16, 2004 | View |
| RMO No. 28-2004 | Prescribes the BIR Program on Awards and Incentives for Service Excellence (PRAISE) | Jun 16, 2004 | View |
| RMC No. 33-2004 | Prescribes the revised rules and regulations implementing R.A. No. 8502, otherwise known as the "Jewelry Industry Development Act of 1998.". | Jun 8, 2004 | View |
| RR No. 31-2003 | Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Armed Forces of the Philippines Commissary and Exchange Service. | Dec 18, 2003 | View |
| RR No. 25-2003 | Amends the Revenue Regulations governing the imposition of Excise Tax on automobiles pursuant to the provisions of Republic Act No. 9224. | Sep 16, 2003 | View |
| RMC No. 32-2003 | Clarifies the implementation of RMC No. 31-2003 relative to the taxability of the sale through public auction or negotiated sale of motor vehicles imported through the Subic Freeport Zone and other freeport zones | Jun 11, 2003 | View |
| RMC No. 31-2003 | Prescribes the uniform guidelines on the taxation of imported motor vehicles through the Subic Free Port Zone and other freeport zones that are sold at public auction. | Jun 4, 2003 | View |
| RMC No. 30-2003 | Clarifies issues on the imposition of Value-Added Tax on sales of services by banks and other financial institutions to "PEZA-registered/Ecozone export enterprises." | May 21, 2003 | View |
| RR No. 10-2003 | Implements the tax incentives provisions of Republic Act No. 8525, otherwise known as the "Adopt-a-School Act of 1998" | Mar 4, 2003 | View |