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Showing 449 results: BIR issuances on Withholding tax

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RR No. 10-2009	Amends further Sections 2.57.2 and 2.58 of RR No. 2-98, as amended, clarifying that sub-paragraph (W) as recently issued under RR No. 8-2009 should be sub-paragraph (X)	Dec 23, 2009	View
RMC No. 69-2009	Circularizes the mandatory enrollment to and availment of the eFPS facility for selected taxpayers	Dec 14, 2009	View
RMO No. 35-2009	Prescribes the guidelines and procedures relative to the BIR Project “Iboto Mo”	Nov 12, 2009	View
RMC No. 63-2009	Provides questions and answers on Creditable Withholding Tax on campaign expenditures prescribed in Revenue Regulations No. 8-2009	Nov 12, 2009	View
RMO No. 33-2009	Creates the Alphanumeric Tax Code (ATC) for additional income payments subject to Creditable Withholding Tax per Revenue Regulations No. 8-2009	Nov 11, 2009	View
RMO No. 32-2009	Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax per Revenue Regulations No. 6-2009	Nov 11, 2009	View
RR No. 8-2009	Amends furtehr Sections 2.57.2 and 2.57.3 of RR No. 2-98, as amended, subjecting to Creditable Withholding Tax the income paymetns made by political parties and candidates of local and national elections of all their campaign expenditures and income payments made by an individual or juridical person forming part of their campaign contributions to candidates of local and national elections and to political parties	Oct 23, 2009	View
RMC No. 56-2009	Prescribes the use of the updated Government Money Payment Chart	Oct 5, 2009	View
RR No. 6-2009	Amends further pertinent provisions of Revenue Regulations No. 2-98, as amended, providing for additional criteria in the determination of Top 20,000 Private Corporations, including the threshold on their purchases of agricultural products and additional transactions subject to creditable withholding tax on income payments made by Top 5,000 Individual Taxpayers engaged in trade/business or practice of profession	Jul 9, 2009	View
RMO No. 24-2009	Creates the Alphanumeric Tax Code (ATC) of selected revenue source per Revenue Regulations No. 2-2009	Jul 9, 2009	View
RMC No. 31-2009	Circularizes the memorandum of the Commissioner disallowing BSP claimed interest expense for taxable year 2005	Jun 16, 2009	View
RMO No. 17-2009	Prescribes the guidelines and procedures in handling Letter Notices for taxable year 2007 generated thru the Tax Reconciliation System and Reconciliation of Listing for Enforcement System (RELIEF)/Third Party Matching-Bureau of Customs (TPM-BOC) Data Program	May 25, 2009	View
RR No. 5-2009	Reverts the venue for the filing of returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Tax due on sale, transfer or exchange of real property of large taxpayers to the place where the property is located	May 13, 2009	View
RMC No. 26-2009	Revokes/cancels BIR Ruling No. RR7-003-876 addressed to Trendset Manpower Services relative to its request for exemption from the 2% creditable withholding tax on the sale of services	May 11, 2009	View
RMC No. 25-2009	Circularizes the transition procedures for all eFPS filers in filing tax returns affected by RA No. 9504 and RR No. 7-2008	May 11, 2009	View
RMO No. 14-2009	Defines the Office Performance Measures for Large Taxpayers Service, Revenue Regions, Revenue District Offices and LT District Offices for CY 2009	May 7, 2009	View
RMO No. 11-2009	Modifies the description of Alphanumeric Tax Codes WI/WC 158 and WI/WC 160 for certain income payments	Apr 22, 2009	View
RMC No. 21-2009	Prescribes the procedures for all eFPS filers in filing tax returns affected by revenue issuances in the enhanced eFPS	Apr 22, 2009	View
RR No. 2-2009	Amends further Sections 2.57.2 and 2.58 of Revenue Regulations No. 2-98, as amended, subjecting to creditable withholding tax the interest portion of the refund of meter deposits by MERALCO and other distribution utilities to residential and non-residential electricity consumers/customers	Feb 26, 2009	View
RMC No. 10-2009	Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Taxes (BIR Form No. 1604-E)	Feb 26, 2009	View
RMC No. 05-2009	Circularizes the file formats to be used in the submission in electronic form of Alphabetical List of Employees and List of Payees, which form part of the Annual Information Return (BIR Form No. 1604CF – July 2008 ENCS) and the Semestral List of Regular Suppliers by Top 20,000 Private Corporations	Jan 27, 2009	View
RMC No. 04-2009	Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR form No. 1604-CF) until February 27, 2009	Jan 26, 2009	View
RR No. 14-2008	Amends further Section 2.57.2(M) of RR No. 2-98, as amended, increasing the coverage of withholding tax agents who are required to withhold 1% from regular suppliers of goods and 2% from regular suppliers of services from the top 10,000 to top 20,000 private corporations	Dec 8, 2008	View
RMO No. 35-2008	Creates and modifies the Alphanumeric Tax Code of selected revenue source per Revenue Regulations No. 30-2003	Nov 14, 2008	View
RR No. 10-2008	Implements certain provisions of RA No. 9504 entitled "An Act Amending Sections 22, 24, 34, 35, 51 and 79 of RA No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code" relative to the withholding of Income Tax on compensation and other concerns	Sep 24, 2008	View