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Showing 449 results: BIR issuances on Withholding tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 1-2013Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance AdviceJan 23, 2013View
RMO No. 27-2012Creates the Alphanumeric Tax Code for certain income payments subject to Expanded Withholding TaxDec 26, 2012View
RMC No. 85-2012Reminds withholding agents of their obligation to issue withholding tax statement for taxes withheld at sourceDec 26, 2012View
RMC No. 84-2012Clarifies the tax treatment of interest income earnings on loans that are not securitized, assigned or participated outDec 26, 2012View
RR No. 16-2012Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No. 06-08 for the purposeDec 7, 2012View
RMO No. 25-2012Prescribes the guidelines and procedures in the pre-audit of annual Income Tax Returns of individuals engaged in business/practice of profession and corporate taxpayers filed at the Revenue District OfficesNov 19, 2012View
RR No. 14-2012Prescribes the proper tax treatment of interest income earnings on financial instruments and other related transactionsNov 7, 2012View
RMC No. 63-2012Clarifies the issues affecting invoicing and recording of income payments for media advertising placementsOct 29, 2012View
RMO No. 22-2012Modifies the description of Alphanumeric Tax Code on the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entitiesSep 24, 2012View
RMC No. 49-2012Announces the waiver of penalties for late e-filing/filing of tax returns and/or e-payment/payment/remittance of taxes due on August 15, 2012 by taxpayers and affected AABs under RDO No. 3-San Fernando, La UnionAug 28, 2012View
RMC No. 42-2012Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices of RR No. 8-Makati CityAug 9, 2012View
RMC No. 41-2012Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District OfficesAug 9, 2012View
RMC No. 39-2012Requires the withholding of Income Tax on backwages, allowances and benefits received by employees through garnishments of debts or credits pursuant to a labor dispute awardAug 6, 2012View
RMC No. 34-2012Clarifies the tax implications of integrating the Domestic Passenger Service Charge at the point of sale of airline ticketsAug 1, 2012View
RR No. 9-2012Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary salesJun 1, 2012View
RMC No. 23-2012Reiterates the responsibilities of officials and employees of government offices for the withholding of applicable taxes on certain income payments and the imposition of penalties for non-compliance thereofMay 8, 2012View
RMO No. 10-2012Amends the manner and procedures in the preparation of the Monthly Report of Registration and Remittance of Withholding Taxes (BIR Form W-7) in Revenue District Offices under Revenue Regions with Document Processing DivisionApr 12, 2012View
RR No. 7-2012Amends the consolidated Revenue Regulations on primary registration, updates and cancellationApr 2, 2012View
RR No. 6-2012Clarifies the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entitiesApr 2, 2012View
RMC No. 11-2012Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactionsMar 22, 2012View
RMC No. 03-2012Clarifies the tax implications of General Professional PartnershipJan 12, 2012View
RMO No. 48-2011Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding TaxDec 26, 2011View
RMC No. 57-2011Further amends BIR Form Nos. 1700, 1701 and 1702Nov 25, 2011View
RMC No. 55-2011Clarifies the redemption period on foreclosed property pursuant to RMC No. 58-2008Nov 11, 2011View
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