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Showing 449 results: BIR issuances on Withholding tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 08-2003 | Identifies government officials designated as withholding agents personally responsible for the correct withholding and timely remittance of tax | Apr 1, 2003 | View |
| RMC No. 13-2003 | Clarifies the termination of audit and investigation of tax returns in the light of the pronouncement of President Arroyo | Mar 19, 2003 | View |
| RR No. 05-2003 | Implements the remittance of the shares/allotment from certain internal revenue taxes to the following provinces/city comprising the expanded Autonomous Region in Muslim Mindanao (ARMM): Sulu, Tawi-Tawi, Lanao del Sur, Maguindanao (except Cotabato City), Marawi City and Basilan Province (excluding Isabela City) | Feb 4, 2003 | View |
| RMO No. 01-2003 | Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Expanded Withholding Tax per RR No. 14-2002 | Jan 17, 2003 | View |
| RMC No. 03-2003 | Prescribes the manner of accomplishing Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF) | Jan 13, 2003 | View |
| RR No. 30-2002 | Implements certain provisions of the Tax Code relative to the compromise settlement of internal revenue tax liabilitiess superseding RR Nos. 6-2000 and 7-2001 | Dec 26, 2002 | View |
| RR No. 26-2002 | Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classification | Dec 19, 2002 | View |
| RR No. 24-2002 | Prescribes the information to be periodically required or obtained by the Commissioner of Internal Revenue relative to the registration/recording of transfers of real properties with the Register of Deed/Assessors, as well as provides for the manner of issuance of Certificate Authorizing Registration | Dec 16, 2002 | View |
| RR No. 19-2002 | Amends RR No. 3-2002 and further amends RR No. 2-98 relative to the substituted filing of Income Tax return of employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax | Nov 25, 2002 | View |
| RMC No. 51-2002 | Clarifies the imposition of the Gross Receipts Tax on items of gross income subject to final withholding tax as well as the tax base thereof. | Nov 15, 2002 | View |
| RMO No. 25-2002 | Deletes and creates Alphanumeric Tax Codes (ATC) of revenue sources for proper classification of taxes | Oct 1, 2002 | View |
| RR No. 14-2002 | Amends further pertinent provisions of RR No. 2-98 by providing for additional income payments to be subjected to withholding tax and clarifying pertinent provisions in relation thereto | Sep 13, 2002 | View |
| RR No. 08-2002 | Amends further pertinent provisions of RR No 7-95 relative to the time of filing of Quarterly VAT returns; contents and submission of Quarterly Total Monthly Sales and Purchases per supplier or customer, and provides for the penalties and effect of non-submission thereof; and clarifies further the mode of remittance of VAT due from non-residents | Jun 24, 2002 | View |
| RMO No. 15-2002 | Creates the Alphanumeric Tax Code for Final Withholding Tax on interest payments to taxpayers enjoying preferential tax rates | Jun 7, 2002 | View |
| RMO No. 09-2002 | Renames the Alphanumeric Tax Codes (ATC) of Revenue Sources for Proper Classification of Taxes | May 6, 2002 | View |
| RR No. 04-2002 | Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filed | Apr 5, 2002 | View |
| RMC No. 12-2002 | Publishes the formats to be used by the withholding agents in the submission/filing in diskette form of alphabetical list of employees and list of payees which form part of the Annual Information Return (BIR Form No. 1604-CF/1604-E) | Apr 4, 2002 | View |
| RR No. 03-2002 | Amends certain provisions of RR No. 2-98, as amended, relative to the submission of the Alphabetical Lists of Employees/Payees in diskette form and the substituted filing of Income Tax returns of payees/employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax | Mar 27, 2002 | View |
| RMO No. 02-2002 | Renames the Alphanumeric Tax Codes of certain revenue sources for proper classification of taxes | Feb 19, 2002 | View |
| RMO No. 01-2002 | Renames and creates the Alphanumeric Tax Codes of Withholding, Value-Added and Percentage Taxes | Feb 18, 2002 | View |
| RR No. 20-2001 | Implements the provisions of Articles 61 and 62 of RA No. 6938, as amended, relative to the availment of tax exemptions granted to cooperatives | Nov 28, 2001 | View |
| RR No. 17-2001 | Implements the provisions on Community Mortgage Program under Republic Act No. 7279, otherwise known as the "Urban Development and Housing Act of 1992" | Nov 14, 2001 | View |
| RMO No. 27-2001 | Amends the policies and procedures for the processing and monitoring of Withholding Tax payments from National Government Agencies | Oct 25, 2001 | View |
| RMO No. 23-2001 | Creates new Alphanumeric Tax Codes of revenue sources for final withholding tax | Oct 8, 2001 | View |
| RMO No. 21-2001 | Prescribes the guidelines and procedures in the availment of the Voluntary Assessment Program | Sep 13, 2001 | View |