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Showing 449 results: BIR issuances on Withholding tax

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RR No. 05-2004	Provides for additional tax returns/forms which shall be filed thru the eFPS, as well as expands the coverage and revises the requirements for eFPS enrollment	May 14, 2004	View
RMO No. 20-2004	Presents an erratum to RMO No. 18-2004 relative to the Bureau's Centennial Taxpayers Recognition Program	Apr 6, 2004	View
RMO No. 18-2004	Further expands the coverage of the Centennial Taxpayers Recognition Program (CTRP) to include individual taxpayers who reported a net loss for Tax Year 2002	Apr 5, 2004	View
RR No. 03-2004	Suspends the implementation of withholding tax on income payments made to suppliers of agricultural products	Mar 12, 2004	View
RMO No. 07-2004	Specifies the details of the Centennial Taxpayers Recognition Program (CTRP)	Mar 1, 2004	View
RMO No. 04-2004	Defines the guidelines relating to registration of agricultural suppliers as marginal income earners and their exemption from the 1% Creditable Withholding Tax on payments made by hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, livestock, poultry, fish and marine product dealers, hardwares, factories, furniture shops and all other establishment	Feb 2, 2004	View
RMO No. 03-2004	Creates and modifies the Alphanumeric Tax Code of selected revenue sources subject to withholding taxes	Feb 2, 2004	View
RR No. 01-2004	Amends further portions of RR No. 2-98, as amended, exempting marginal income earners from Creditable Withholding Tax on payments made by hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, livestock, poultry, fish and marine product dealers, hardwares, factories, furniture shops, and all other establishments	Jan 20, 2004	View
RR No. 30-2003	Amends further pertinent portions of RR Nos. 2-98 and 8-98, as amended, providing withholding as a mode of remitting final Capital Gains Tax on the sale of real property classified as capital assets by non-resident aliens, increasing the withholding tax rates on certain income payments, inclusion of non-food products in the coverage of expanded withholding tax, providing sanctions to payees who refuse the withholding of tax on their income/receipts, and for other purposes.	Dec 15, 2003	View
RR No. 28-2003	Amends portions of RR Nos. 2-98 and 4-2002 relative to the issuance of Certificate of Value-Added Tax Withheld at Source on certain income payments made by the Bureau of Treasury.	Nov 20, 2003	View
RMC No. 77-2003	Classifies payments for software programs for income tax purposes	Nov 19, 2003	View
RMC No. 76-2003	Clarifies the tax exemptions of non-stock, non-profit corporations and non-stock, non-profit educational institutions	Nov 17, 2003	View
RMC No. 72-2003	Specifies the tax implications of Electric Cooperatives registered with the National Electrification Administration and Cooperative Development Authority	Oct 24, 2003	View
RMO No. 34-2003	Creates, modifies and drops Alphanumeric Tax Codes of selected revenue sources subject to Withholding Tax	Oct 9, 2003	View
RR No. 24-2003	Amends RR No. 16-2003 relative to the taxation of Privilege Stores.	Aug 29, 2003	View
RMC No. 50-2003	Clarifies the venue for payment of Capital Gains Tax/Creditable Expanded Withholding Tax and corresponding Documentary Stamp Tax relative to the sale of real properties by insurance companies.	Aug 28, 2003	View
RMC No. 43-2003	Amends RMC No. 13-2003 regarding the issuance of Letters of Authority/Audit Notices/Tax Verification Notices covering the audit/verification of taxpayers' tax returns/liabilities.	Jul 23, 2003	View
RR No. 20-2003	Amends certain provisions of RR No. 18-99, as amended by RR No. 12-2003, governing the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies	Jun 27, 2003	View
RMC No. 35-2003	Prescribes the guidelines relative to the filing and remittance of taxes withheld on income payments made to suppliers of agricultural products for the month of June	Jun 17, 2003	View
RMC No. 31-2003	Prescribes the uniform guidelines on the taxation of imported motor vehicles through the Subic Free Port Zone and other freeport zones that are sold at public auction.	Jun 4, 2003	View
RMC No. 29-2003	Prescribes the guidelines for the filing of monthly Value-Added Tax return for the month of April, 2003 by banks, non-bank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functions	May 20, 2003	View
RMO No. 15-2003	Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions and the issuance of Certificates Authorizing Registration for property transfer transactions subject to Capital Gains Tax, Expanded Withholding Tax, Donor's Tax, Estate Tax and other taxes including Documentary Stamp Tax	May 15, 2003	View
RR No. 17-2003	Amends further pertinent provisions of RR Nos. 2-98, 8-98 and 13-99, as amended, by providing for additional transactions subject to Creditable Withholding Tax and re-establishing the policy that the Capital Gains Tax on the sale, exchange or other disposition of real property classified as capital assets shall be collected as a Final Withholding Tax	May 6, 2003	View
RR No. 16-2003	Imposes advance payment of Value-Added Tax or Percentage Tax and of Income Tax on operators of "privilege stores" (or "tiangges"), as well as prescribes the tax obligations of organizers or exhibitors of space for the operation of "privilege stores"	Apr 29, 2003	View
RR No. 14-2003	Amends RR No. 2-98 to simplify the collection of tax through withholding at source on sales of goods or services subject to the 3% Percentage Tax and/or the Value-Added Tax	Apr 3, 2003	View