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Showing 449 results: BIR issuances on Withholding tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 29-2008 | Further amends RMO No. 17-2008, as amended by RMO No. 26-2008, due to adjustments in the allocation of the CY 2008 BIR collection goal by implementing office affected by delisting/enlisting of taxpayers, and by period affected by non-realization of programmed GDP-real growth rate and implementation of RA No. 9504, among others | Sep 22, 2008 | View |
| RMC No. 58-2008 | Clarifies the time within which to reckon the redemption period on foreclosed asset and the period within which to pay Capital Gains Tax or Creditable Withholding Tax and Documentary Stamp Tax on the forclosure of real estate mortgage by those governed by the General Banking Law of 2000 (RA No. 8791), as well as the venue for the payment of these taxes | Aug 27, 2008 | View |
| RMC No. 38-2008 | Requires the continuous observance of the existing responsibilities by large taxpayers transferred from the supervision of Large Taxpayers Service to the Regional Offices | May 13, 2008 | View |
| RR No. 7-2008 | Prescribes the regulations to govern the taxation on the sale to the Bangko Sentral ng Pilipinas of gold and other metallic mineral products extracted or produced by small-scale miners and further amends RR No. 2-98, as amended | May 2, 2008 | View |
| RMC No. 34-2008 | Clarifies the tax treatment of director's fees for Income Tax and business tax purposes | Apr 18, 2008 | View |
| RR No. 4-2008 | Amends the venue for filing of tax returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Taxes due on onerous transfers of real propertis owned by taxpayers classified as large taxpayers | Apr 17, 2008 | View |
| RMC No. 30-2008 | Clarifies the taxability of Insurance Companies for Minimum Corporate Income Tax, Business Tax, and Documentary Stamp Tax purposes | Apr 8, 2008 | View |
| RR No. 14-2007 | Clarifies the tax treatment of microfinance services rendered by Non-Governmental Organizations and cooperatives | Dec 12, 2007 | View |
| RR No. 12-2007 | Amends certain provisions of Revenue Regulations No. 9-98 relative to the due date within which to pay Minimum Corporate Income Tax imposed on domestic corporations and resident foreign corporations | Oct 17, 2007 | View |
| RMO No. 28-2007 | Prescribes the guidelines and procedures in the transmittal and processing of the Annual Information Return on Income Taxes Withheld on Compensation and Final Withholding Taxes, Annual Information Return of Creditable Taxes Withheld-Expanded/Income Payments Exempt from Withholding Tax and monthly/quarterly/transactional remittance returns with the Monthly Alphalist of Payees and returns required to have Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source under Revenue Regulations No. 2-2006 and procedures in the extraction, matching, analysis, dissemination, utilization of payor/payees data including monitoring the extent of compliance of withholding agents and income recipients subject to Withholding Tax through the Tax Reconciliation System | Sep 24, 2007 | View |
| RMC No. 45-2007 | Reiterates the mandated duty of the top 10,000 private corporations and of the government to withhold not only on their purchase of goods but also on their purchase of services pursuant to Revenue Regulations No. 2-98 | Jul 6, 2007 | View |
| RMC No. 44-2007 | Clarifies the taxability of agricultural suppliers for withholding tax purposes in respect to sales made to top 10,000 corporations and to the government in relation to Revenue Regulations No. 3-2004 | Jul 6, 2007 | View |
| RMC No. 39-2007 | Clarifies the Income Tax and VAT treatment of agency fees/gross receipts of Security Agencies including the withholding of taxes due thereon | Jun 13, 2007 | View |
| RMO No. 09-2007 | Creates and modifies certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement Program | May 30, 2007 | View |
| RMO No. 02-2007 | Prescribes the updated policies and procedures for processing and monitoring of withholding tax payments from National Government Agencies | Mar 26, 2007 | View |
| RMC No. 23-2007 | Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulations | Mar 22, 2007 | View |
| RMC No. 11-2007 | Circularizes the full text of the unnumbered memorandum issued by Commissioner Guillermo L. Parayno, Jr. regarding the settlement of outstanding Withholding Tax liabilities of Local Government Units | Feb 9, 2007 | View |
| RR No. 18-2006 | Prescribes the policies, procedures and guidelines in the implementation of the Improved Voluntary Assessment Program (IVAP) for Taxable Year 2005 and prior years under certain conditions | Nov 14, 2006 | View |
| RMC No. 67-2006 | Prescribes the guidelines and procedure in the pre-audit by the Regional Offices of 2005 tax returns not selected for issuance of Letter of Authority/Audit Notice/Tax Verification Notice under RMO No. 11-2006, as amended by RMO No. 18-2006 | Nov 3, 2006 | View |
| RMC No. 62-2006 | Clarifies the tax treatment of foreclosure sales initiated by the Department of Agrarian Reform | Oct 20, 2006 | View |
| RR No. 14-2006 | Provides the revised implementing rules for EO No. 399, as amended by EO No. 422, directing the BIR to establish the “No Audit Program” for the purpose of enhancing tax compliance and increasing tax collections with extensions of the deadline for availment thereof | Sep 1, 2006 | View |
| RMO No. 13-2006 | Prescribes the policies and procedures in monitoring the Local Government Units’ (LGUs) compliance with the Withholding Tax rules and regulations | Aug 2, 2006 | View |
| RMC No. 44-2006 | Publishes the full text of Republic Act (RA) No. 9343, an Act amending RA No. 9182, otherwise known as the Special Purpose Vehicle Act of 2002 for the purpose of allowing the establishment and registration of new SPVs and for other purposes | Jul 21, 2006 | View |
| RR No. 9-2006 | Further amends certain provisions of RR No. 6-2005, as amended, implementing the “No Audit Program (NAP)” | Jul 11, 2006 | View |
| RMC No. 35-2006 | Clarifies the proper VAT and EWT treatment of freight and other incidental charges billed by freight forwarders | Jun 30, 2006 | View |