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Showing 449 results: BIR issuances on Withholding tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 57-2014 | Clarifies the provisions of RR No. 1-2013 on the use of Electronic Tax Remittance Advice | Jul 22, 2014 | View |
| RMO No. 23-2014 | Clarifies and consolidates the obligations of government agencies, bureaus and instrumentalities as Withholding Agents | Jun 20, 2014 | View |
| RMO No. 22-2014 | Precribes supplemental guidelines, policies and procedures in the accreditation of importers and customs brokers as embodied in RMO No. 10-2014 | Jun 20, 2014 | View |
| RMC No. 54-2014 | Clarifies the issues relative to the application for Value-Added Tax (VAT) refund/credit under Section 112 of the Tax Code, as amended | Jun 17, 2014 | View |
| RMO No. 20-2014 | Amends RMO No. 22-2000, as amended by RMO No. 12-2001, and further amended by RMO No. 4-2002, on the implementation of the Taxpayers’ Account Management Program (TAMP) in harmony with RMO No. 41-2011 | May 19, 2014 | View |
| RMC No. 09-2014 | Further amends Revenue Memorandum Circular No. 57-2011 entitled “Revised Form Nos. 1700, 1701 and 1702” | Feb 11, 2014 | View |
| RMC No. 08-2014 | Requires the presentation of Tax Exemption Certificate or Ruling by Exempt Individuals and Entities | Feb 6, 2014 | View |
| RR No. 1-2014 | Amends the provisions of RR No. 2-98, as further amended by RR No. 10-2008, specifically on the submission of Alphabetical List of Employees/Payees of Income Payments | Jan 10, 2014 | View |
| RR No. 18-2013 | Amends certain sections of RR No. 12-99 relative to the due process requirement in the issuance of a deficiency tax assessment | Nov 28, 2013 | View |
| RMC No. 63-2013 | Clarifies taxable year covered by Revenue Regulations No. 12-2013 | Sep 30, 2013 | View |
| RR No. 16-2013 | Revokes RR Nos. 16-2003 and 24-2003 relative to the taxation of privilege stores and imposes new rules | Sep 25, 2013 | View |
| RR No. 14-2013 | Amends pertinent provisions of Revenue Regulations (RR) No. 02-98, as last amended by RR No. 30-2003 and RR No. 17-2003 | Sep 20, 2013 | View |
| RMC No. 57-2013 | Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input taxes attributable to VAT zero-rated sales | Aug 29, 2013 | View |
| RMC No. 56-2013 | Extends the August 20-22, 2013 tax deadline to August 23, 2013 for e-Filing/Filing and e-Payment/Remittance | Aug 22, 2013 | View |
| RMC No. 55-2013 | Reiterates taxpayers’ obligations in relation to online business transactions | Aug 22, 2013 | View |
| RR No. 12-2013 | Amends Section 2.58.5 of RR No. 2-98, as amended, relative to the requirements for deductibility of certain income payments | Jul 12, 2013 | View |
| RMC No. 48-2013 | Issues tax compliance reminders to participants of the May 13, 2013 midterm elections | Jul 8, 2013 | View |
| RR No. 11-2013 | Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filing | Jun 6, 2013 | View |
| RR No. 10-2013 | Amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as last amended by RR No. 30-2003, which provides for the inclusion of real estate service practitioners who passed the licensure examination given by the Real Estate Service under the Professional Regulations Commission as among those professionals falling under Section 2.57.2(A)(1) of RR No. 2-98, as amended, and RR No. 14-2002 as regards income payments to certain brokers and agents | Jun 6, 2013 | View |
| RMC No. 31-2013 | Prescribes the guidelines on the taxation of compensation income of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | Apr 12, 2013 | View |
| RMC No. 29-2013 | Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employees | Apr 2, 2013 | View |
| RMC No. 28-2013 | Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012 | Apr 1, 2013 | View |
| RMC No. 21-2013 | Amends RMC No. 57-2011, entitled “Revised Forms No. 1700, 1701 and 1702” | Mar 1, 2013 | View |
| RMC No. 16-2013 | Clarifies the tax implications and recording of deposits/advances for expenses received by taxpayers not covered by RMC No. 89-2012 | Feb 15, 2013 | View |
| RMC No. 15-2013 | Publishes and implements pertinent provisions of Resolution No. 9476 issued by the Commission on Elections (COMELEC) on June 2012 | Feb 13, 2013 | View |