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Showing 449 results: BIR issuances on Withholding tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 12-2025Updated Policies and Procedures in Processing One-Time Transaction (ONETT)Mar 6, 2025View
RR No. 9-2025Implementing Pertinent Provision of Section 295(D) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066, Particularly on the Treatment of Local Sales of Goods and/or Services by Registered Business Enterprises (RBEs)Feb 27, 2025View
RR No. 5-2025Amending Revenue Regulations No. 2-98 Relative to the Withholding Tax Rates on Certain Income Payments Subject to Creditable Withholding Tax Pursuant to Section 57 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066Feb 27, 2025View
RMO No. 9-2025Creation of Alphanumeric Tax Code of Selected Revenue Source under Revenue Regulations (RR) No. 2-1998Feb 27, 2025View
RMC No. 16-2025Tax compliance reminders for the May 12, 2025 National and Local ElectionsFeb 26, 2025View
RMC No. 15-2025Availability of the Alphalist Data Entry and Validation Module Version 7.4Feb 25, 2025View
RMO No. 8-2025Amends Certain Provisions and Procedures Under Revenue Memorandum Order (RMO) No. 25-2024 in the Processing of Tax Credit or Refund of Excess/Unutilized Creditable Withholding Taxes (CWT) on Income Pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code)Feb 19, 2025View
RMC No. 14-2025Clarifies certain issues pertaining to the mandatory requirements for tax credit or refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the NIRC of 1997, as AmendeFeb 19, 2025View
RR No. 3-2025Prescribing policies and guidelines for the implementation of Republic Act No. 12023 entitled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," Imposing the Value-Added Tax on Digital Services.Jan 17, 2025View
RMC No. 5-2025Amending certain provisions of RMC Nos. 11-2024. 12-2024, 13-2024 and 19-2024, provide clarifications/ transitory provisions and to align them with the provisions of R.A. No. 11976, (EOPT Act), its Implementing Rules and Regulations and other issuancesJan 16, 2025View
RMO No. 49-2024Creation of Alphanumeric Tax Code for Final Withholding Tax representing Franchise Tax on payments to Non-Resident Foreign Corporation supplier of PAGCORDec 9, 2024View
RMC No. 128-2024Providing extension of the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers within the jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were affected by Typhoons "Kristine", "Leon", "Marcel", "Nika", "Ofel" and "Pepito"Nov 25, 2024View
RMC No. 126-2024Circularizing Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236, and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended"Nov 15, 2024View
RMC No. 116-2024Clarifying the provisions of Republic Act No. 11976, or Otherwise Known as the "Ease of Paying Taxes Act", applicable to the Power IndustryOct 18, 2024View
RMO No. 44-2024Prescribing the revised guidelines for monitoring of Withholding Taxes remitted by National Government Agencies thru the Electronic Tax Remittance Advice SystemOct 15, 2024View
RMC No. 107-2024Clarification on the taxability of the medical allowance granted to qualified government civilian personnel under Executive Order No. 64, series of 2024Sep 16, 2024View
RMC No. 89-2024Clarifying the taxability of income derived by Local Government Units engaged in proprietary functionsAug 13, 2024View
RMC No. 81-2024Tax Treatment of Sukuk (Islamic Bond) as Islamic Banking Arrangement Pursuant to the Tax Neutrality Provision of Republic Act No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) as Implemented by Revenue Regulations No. 17-2020Jul 18, 2024View
RMC No. 79-2024Further Extending the Transitory Period Prior to Actual Imposition of Withholding Tax on Gross Remittances Made by Digital Financial Services Providers to Sellers/Merchants Prescribed under Revenue Regulations No. 16-2023Jul 15, 2024View
RMO No. 25-2024Providing guidelines, policies and procedures in the processing of claims for tax credit/refund of excess/unutilized creditable withholding taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMC No. 75-2024Prescribing the mandatory requirements for claims for tax credit or refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in relation to Section 204(C) and 229 of the National Internal Revenue Code of 1997, as amended, except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMO No. 18-2024Modifies Alphanumeric Tax Code for Creditable Withholding Tax on certain income payments by joint ventures/consortiumsMay 28, 2024View
RMC No. 64-2024Clarification on the Ante-dating of Deeds of Sale Involving Real PropertiesMay 28, 2024View
RMC No. 60-2024Providing clarifications and guidance on Section 6 of Revenue Regulations No. 4-2024 on the repeal of Section 34 (K) of the National Internal Revenue Code of 1997, as amendedMay 9, 2024View
RMC No. 55-2024Extension of the ninety-day period for the actual imposition of Withholding Tax on Gross Remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants prescribed under Revenue Regulations No. 16-2023Apr 15, 2024View