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Showing 449 results: BIR issuances on Withholding tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 15-2022Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income paymentsDec 9, 2022View
RMC No. 150-2022Circularizes the Final Sugar Production Bulletin issued by Sugar Regulatory Administration pursuant to RR No. 13-2015Nov 25, 2022View
RMC No. 143-2022Clarifies issues relative to Revenue Regulations No. 13-2022 on Income Tax treatment of equity-based compensationNov 9, 2022View
RR No. 13-2022Prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity based compensation of any kindOct 7, 2022View
RMC No. 80-2022Circularizes the lists of Withholding Agents required to deduct and remit 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020Jun 22, 2022View
RMC No. 78-2022Clarifies the Income Tax treatment of the different classifications of educational insitutions and their tax obligationsJun 9, 2022View
RMC No. 35-2022Prescribes the tax treatment of Murabahah (Profit Disclosed Sale) and Tawarruq (Commodity Murabahah) as Islamic Banking Arrangements pursuant to the tax neutrality provision of RA No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) and as implemented by RR No. 17-2020Mar 31, 2022View
RMO No. 19-2022Creates Alphanumeric Tax Code (ATC) for Philippine Offshore Gaming Operations (POGO) pursuant to the implementation of RA No. 11590Mar 30, 2022View
RMC No. 32-2022Clarifies the tax treatment of the Philippine Amusement and Gaming Corporation (PAGCOR), its licensees and contracteesMar 30, 2022View
RMC No. 27-2022Circularizes the lists of withholding agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020Mar 16, 2022View
RMC No. 25-2022Clarifies the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR)Mar 11, 2022View
RMC No. 22-2022Provides Tax Compliance Reminders for the May 9, 2022 National and Local ElectionsFeb 21, 2022View
RMC No. 20-2022Provides guidance on the filing of Requests for Confirmation, Tax Treaty Relief Applications and Tax Sparing ApplicationsFeb 17, 2022View
RMC No. 10-2022Publishes the CY 2022 BIR Priority Programs and ProjectsJan 20, 2022View
RMO No. 4-2022Modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 11534 (CREATE Act)Jan 14, 2022View
RMC No. 122-2021Clarifies the tax treatment of integrating the International Passenger Service Charge at the point of sale of airline ticketsDec 14, 2021View
RMC No. 121-2021Clarifies the taxability of the interest paid by Cooperatives to its member’s deposit or fixed deposits otherwise known as share capitalDec 14, 2021View
RR No. 20-2021Implements RA No. 11590, otherwise known as an "Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the NIRC of 1997, as Amended, and for Other Purposes"Dec 1, 2021View
RMC No. 117-2021Clarifies on the manner of submission of BIR Form Nos. 2307 and 2316 under Revenue Regulations No. 16-2021Nov 24, 2021View
RMO No. 28-2021Amends certain provisions of RMO No. 22-2020 relative to the policies, guidelines and procedures in the handling/resolution of concerns/complaints received thru the 8888 Citizen's Complaint Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other feedback mechanismsOct 26, 2021View
RR No. 16-2021Further amends pertinent provisions of RR No. 2-2006 and No. RR 11-2013, as amended by RR No. 2-2015, more particularly on the manner of submission of copies of BIR Form Nos. 2307 and 2316Aug 3, 2021View
RMC No. 90-2021Provides specific guidelines and procedures on the utilization of Tax Payment Certificate (TPC) issued under the Comprehensive Automotive Resurgence Strategy (CARS) ProgramJul 28, 2021View
RMC No. 88-2021Circularizes the Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020Jul 16, 2021View
RR No. 12-2021Prescribes the policies and guidelines on the utilization of the Tax Payment Certificate issued by the DTI-BOI evidencing the availment of the fiscal support for the eligible and registered participants of the Comprehensive Automotive Resurgence Strategy (CARS) Program under EO No. 182, Series of 2015Jun 23, 2021View
RMC No. 77-2021Clarifies certain provisions of Revenue Memorandum Order No. 14-2021Jun 15, 2021View