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Showing 449 results: BIR issuances on Withholding tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 12-2001Amends pertinent provisions of certain revenue issuances relative to the revision of the Withholding Tax rates on certain income payments subject to Withholding Tax, deferment of the new deadline dates for filing selected tax returns, reporting requirements for recipients of talent fees, and for other purposesSep 10, 2001View
RR No. 06-2001Amends pertinent provisions of certain revenue issuances relative to the inclusion of additional taxpayers to be subject to Final Withholding Tax, revision of the Withholding Tax rates on certain income payments subject to Creditable Withholding Tax, time for the filing of various tax returns and payment of the taxes due thereon and othersAug 1, 2001View
RMO No. 18-2001Renames the Alphanumeric Tax Codes (ATCs) for Percentage Tax on winnings and prizes withheld by race track operatorsJul 19, 2001View
RR No. 03-2001Grants moratorium on the withholding of Income Tax on the compensation income of public elementary and secondary school teachers employed by the national governmentApr 16, 2001View
RMO No. 08-2001Creates and renames the Alphanumeric Tax Codes (ATCs) for the Final Withholding Tax on Fringe BenefitsMar 23, 2001View
RR No. 07-2000Amends RR No. 2-98 regarding the requirement for list of income payeesNov 7, 2000View
RMO No. 28-2000Creates a new Alphanumeric Tax Codes (ATCs) of revenue sources for proper classification of taxesAug 17, 2000View
RMO No. 22-2000Prescribes the policies, guidelines and procedures for the stop-filer capability rollout for computerized RDOsAug 3, 2000View
RMO No. 16-2000Prescribes the policies and procedures for the processing and monitoring of withholding tax payments from National Government AgenciesMay 12, 2000View
RMO No. 15-2000Creates, drops and renames the Alphanumeric Tax Codes (ATCs) of revenue sources for proper classification of taxesMay 5, 2000View
RMO No. 88-99Prescribes the policies and procedures on the monitoring and verification of government offices' compliance with the withholding tax requirementsDec 10, 1999View
RMO No. 66-99Prescribes the guidelines and procedures on the issuance of Certificates Authorizing Registration (CARs) and reporting of real and personnel property transactionsAug 23, 1999View
RMO No. 64-99Prescribes the 1999 Audit Program on Large Taxpayers and Policy CasesAug 13, 1999View
RMO No. 17-99Prescribes the policies, guidelines and procedures on the filing of tax returns of purely compensation income earners without cash or check payments (BIR Form No. 1700) and the processing of refundable income tax returns of employees with excess withholding taxes on compensation incomeMar 1, 1999View
RR No. 03-99Amends Revenue Regulations No. 12-98 to streamline and make more efficient the collection of the creditable withholding tax on income payments from medical practitionersFeb 15, 1999View
RMO No. 80-98Prescribes the policies and procedures on the transmittal and centralized processing of the Annual Information Return on Income Tax Withheld on Compensation, Expanded and Final Withholding Taxes (BIR Form No. 1743-IR or 1604) and the monthly Remittance Return of Internal Revenue Taxes on Government Money Payments (BIR Form No. 750AV or 1600)Nov 9, 1998View
RMO No. 72-98Revises the format and procedures relative to the preparation of the Monthly Report on the Registration and Remittance of Withholding Taxes (BIR Form W-7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form W-8)Sep 29, 1998View
RR No. 12-98Amends RR No. 2-98 relative to the collection of the credible withholding tax on income payments from medical practitionersSep 25, 1998View
RMO No. 70-98Amends RMO NO. 14-98 by identifying the government officials designated as withholding agentsSep 10, 1998View
RR No. 08-98Amends pertinent portions of RR Nos. 11-96 to 2-98 relative to the tax treatment of the sale, transfer or exchange of real propertySep 2, 1998View
RMO No. 63-98Prescribes the use of BIR Form No. 1601 (formerly Form 1743W) in the remittance of taxes on fringe benefits in computerized and non-computerized RDOsJul 13, 1998View
RR No. 02-98Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage TaxesMay 17, 1998View
RMO No. 14-98Prescribes the policies and guidelines to implement RR No. 10-97 which designates government officials as withholding agentsFeb 19, 1998View
RMO No. 03-98Creates new categories of Alphanumeric Tax Codes (ATCs) to facilitate the identification and monitoring of certain revenue sources subject to final withholdingFeb 4, 1998View