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Showing 449 results: BIR issuances on Withholding tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 67-2021 | Clarifies the issues relative to the temporary reduction of Percentage Tax rate imposed under Section 116 of the NIRC of 1997, as amended by Section 13 of RA No. 11534 (CREATE Act) | May 24, 2021 | View |
| RMC No. 65-2021 | Prescribes the guidelines in the filing of Quarterly Percentage Tax Return (BIR Form No. 2551Q) starting on the quarter ending July 31, 2020 | May 24, 2021 | View |
| RR No. 6-2021 | Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 | Apr 14, 2021 | View |
| RR No. 2-2021 | Amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive income | Apr 8, 2021 | View |
| RMO No. 14-2021 | Streamlines the procedures and documents for the availment of Treaty Benefits | Mar 31, 2021 | View |
| RMC No. 36-2021 | Prescribes changes and guidelines on the shift from final to a creditable system on the value-added tax (VAT) withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including Government-Owned or –Controlled Corporations (GOCCs) | Mar 5, 2021 | View |
| RMC No. 35-2021 | Prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS) | Mar 3, 2021 | View |
| RMC No. 29-2021 | Provides the policies and guidelines on the use of electronic signature (e-signature) on certain Bureau of Internal Revenue (BIR) Forms/Certificates | Feb 26, 2021 | View |
| RMC No. 23-2021 | Implements the CY 2021 BIR Priority Programs and Projects | Feb 18, 2021 | View |
| RMC No. 18-2021 | Clarifies the filing of BIR Form Nos. 1604-CF, 1604-E and other matters | Feb 2, 2021 | View |
| RMC No. 17-2021 | Extends the deadline for the filing/submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604-C and 1604-F) | Jan 29, 2021 | View |
| RMC No. 7-2021 | Announces the availability of the Alphalist Data Entry and Validation Module (Version 7.0) and its updated file structures, standard file naming convention and job-aids | Jan 8, 2021 | View |
| RMC No. 4-2021 | Prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxes | Jan 8, 2021 | View |
| RMC No. 139-2020 | Prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008 | Dec 23, 2020 | View |
| RR No. 31-2020 | Further amends the pertinent provisions of Revenue Regulations (RR) No. 11-2018, as previously amended by RR No. 7-2019, specifically on the criteria for identifying the Top Withholding Agents | Dec 18, 2020 | View |
| RMC No. 133-2020 | Allows manual filing of tax returns and manual payments of taxes due thereon during unavailability of the Electronic Filing and Payment System due to typhoon Rolly and Ulysess | Dec 11, 2020 | View |
| RMC No. 125-2020 | Announces the availability of BIR Form No. 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) January 2018 (ENCS) in the Electronic Filing and Payment System (eFFS) | Nov 27, 2020 | View |
| RMC No. 124-2020 | Clarifies certain provisions of RMO No. 76-2010 in relation to the Joint Rules and Regulations implementing Articles 60, 61 and 144 of RA No. 9520 (Philippine Cooperative Code of 2008) and other related revenue issuances | Nov 26, 2020 | View |
| RMC No. 118-2020 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.7 | Nov 6, 2020 | View |
| RMC No. 111-2020 | Clarifies certain issues relative to the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020 | Oct 15, 2020 | View |
| RMO No. 34-2020 | Creates the Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program pursuant to the implementation of Revenue Regulations No. 21-2020 (Voluntary Assessment and Payment Program for Taxable Year 2018 Under Certain Conditions) | Oct 6, 2020 | View |
| RR No. 21-2020 | Prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program for Taxable Year 2018 under certain conditions | Sep 4, 2020 | View |
| RMC No. 64-2020 | Circularizes the revised guidelines and requirements for POGO Licensees and Service Providers in applying for a BIR Clearance in connection with the resumption of operations | Jun 24, 2020 | View |
| RMC No. 46-2020 | Circularizes the guidelines and requirements for POGO Licensees and Service Providers for the processing of their application for a BIR Clearance in connection with the resumption of operations | May 7, 2020 | View |
| RMC No. 40-2020 | Publishes the full text of the Implementing Rules and Regulations of RA No. 11256 (An Act to Strengthen the Country’s Gross International Reserves, Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes) | Apr 8, 2020 | View |