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Showing 449 results: BIR issuances on Withholding tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 17-2011 | Implements the tax provisions of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008” | Oct 28, 2011 | View |
| RMC No. 49-2011 | Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of Philippine Health Insurance Corporation (PHIC), including the Income Tax withholding obligation of hospitals/clinics on case rates of PHIC and the matter of 5% Final Withholding VAT for government money payments | Oct 11, 2011 | View |
| RMC No. 47-2011 | Clarifies the taxability of interest from savings and time deposits of cooperative’s members | Oct 5, 2011 | View |
| RMO No. 36-2011 | Amends certain provisions of RMO No. 26-2011 re: guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from the Withholding Tax | Sep 28, 2011 | View |
| RMC No. 38-2011 | Clarifies the application of Expanded Withholding Tax on the payments of PHIC to medical practitioners and/or hospitals pertaining to PHIC members’ benefits | Sep 1, 2011 | View |
| RMO No. 26-2011 | Prescribes the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from withholding Tax | Jun 13, 2011 | View |
| RMO No. 20-2011 | Revises the format of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form W-7) and the manner and procedures of its preparation | May 31, 2011 | View |
| RMC No. 17-2011 | Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax compliance | Apr 4, 2011 | View |
| RMO No. 14-2011 | Establishes the Computer Assisted Audit Tools & Techniques System (CAATTS) Laboratory | Mar 18, 2011 | View |
| RR No. 5-2011 | Further amends RR Nos. 2-98 and 3-98, as last amended by RR No. 5-2008, with respect to "De Minimis Benefits" | Mar 16, 2011 | View |
| RR No. 4-2011 | Prescribes the rules on the proper allocation of costs and expenses amongst income earnings of banks and other financial institutions for Income Tax reporting purposes | Mar 15, 2011 | View |
| RR No. 2-2011 | Prescribes the filing of Income Tax Return and/or Annual Information Return by individuals, including estates and trusts | Mar 2, 2011 | View |
| RR No. 1-2011 | Defines the tax treatment of income earnings and money remittances of an Overseas Contract Worker or Overseas Filipino Worker | Feb 24, 2011 | View |
| RR No. 17-2010 | Consolidates the regulations implementing RA No. 7646, which authorizes the Commissioner of Internal Revenue to prescribe the place for payment of internal revenue taxes by large taxpayers, and prescribes the coverage and criteria for determining large taxpayers | Dec 14, 2010 | View |
| RR No. 16-2010 | Prescribes the guidelines, rules and procedures in the filing of confidential information and the investigation of cases arising therefrom | Dec 10, 2010 | View |
| RR No. 15-2010 | Amends certain provisions of RR No. 21-2002, as amended, authorizing the Commissioner of Internal Revenue to prescribe additional procedural and/or documentary requirements in connection with the preparation and submission of financial statements accompanying the tax returns | Dec 10, 2010 | View |
| RR No. 12-2010 | Prescribes 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 Program | Nov 18, 2010 | View |
| RR No. 11-2010 | Further clarifies the term “Managerial and Technical Positions” under RR No. 2-98, as amended and modifies for this purpose RMC No. 41-09, including guidelines on availment of the 15% preferential Income Tax rate for qualified Filipino personnel employed by Regional or Area Headquarters and Regional Operating Headquarters of multinational companies | Oct 26, 2010 | View |
| RMO No. 70-2010 | Modifies the description of Alphanumeric Tax Code for Creditable Withholding Tax on income payments made by political parties and candidates of local and national elections | Aug 13, 2010 | View |
| RMC No. 61-2010 | Suspends the generation and issuance of electronic Letter of Authority (eLAs), revokes RMC No. 56-2010 and clarifies the use of BIR Form 0421 – Tax Verification Notices | Jul 14, 2010 | View |
| RR No. 6-2010 | Prescribes the policies, guidelines and procedures in the implementation of the Tax Subsidy granted under Section 17 (c) of RA No. 3591 (Philippine Deposit Insurance Corporation [PDIC] Charter) | Jul 12, 2010 | View |
| RMC No. 58-2010 | Circularizes 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, 2010 | View |
| RMO No. 60-2010 | Modifies the description of Alphanumeric Tax Codes for Percentage Tax on winnings and prizes withheld by race track operators | Jun 29, 2010 | View |
| RMC No. 21-2010 | Reiterates the applicable penalties for employers who fail to withhold, remit, do the year-end adjustment and refund employees of the excess withholding taxes on compensation | Mar 9, 2010 | View |
| RMO No. 07-2010 | Prescribes the guidelines and procedures in handling Letter Notices generated thru Tax Reconciliation System and Reconciliation of Listing for Enforcement System/Third Party Matching -Bureau of Customs Data Program for the Year 2008 | Jan 25, 2010 | View |