BIR Library
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Showing 449 results: BIR issuances on Withholding tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 29-2020 | Amends Revenue Memorandum Circular (RMC) No. 26-2020 relative to the extension of deadlines for the filing of various Returns and payment of taxes due thereon | Mar 19, 2020 | View |
| RMC No. 26-2020 | Prescribes the guidelines in the filing and payment of the corresponding taxes due per BIR Form Nos. 2550M, 1600WP, 2550Q, 1702Q, 2000, 2000-OT, 1600, 1601C and 2200M | Mar 17, 2020 | View |
| RMC No. 18-2020 | Prescribes the use of old BIR Form Nos. 1604-CF and 1604-E for online filing of Annual Information Returns for Compensation, Final Withholding Taxes and Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax | Feb 28, 2020 | View |
| RMC No. 17-2020 | Further extends the deadline for filing/submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and extends the deadline for submission of Certificate of Compensation Payment (BIR Form No. 2316) and Annual Information Return of Creditable Income Taxes Withheld (Expanded) (BIR Form No. 1604-E) | Feb 28, 2020 | View |
| RMC No. 14-2020 | Clarifies the taxability of the Bangko Sentral ng Pilipinas pursuant to Republic Act No. 11211 amending Section 125 of Republic Act No. 7653 (The New Central Bank Act) and other existing laws and revenue issuances | Feb 24, 2020 | View |
| RR No. 4-2020 | Implements the provisions of RA No. 11256, otherwise known as "An Act to Strengthen the Country's Gross International Reserves, amending for the purpose Sections 3 and 151 of the NIRC, as amended, for other purposes" | Feb 18, 2020 | View |
| RMC No. 143-2019 | Clarifies the inclusion of taxpayers as top Withholding Agents who are obliged to remit the 1% and 2% Creditable Withholding Taxes pursuant to the criteria of Revenue Regulations No. 7-2019 | Dec 27, 2019 | View |
| RMC No. 139-2019 | Prescribes the use of the enhanced BIR Form Nos. 1601-EQ and 1602Q January 2019 (ENCS) | Dec 20, 2019 | View |
| RMC No. 136-2019 | Circularizes the names of taxpayers who are included or deleted from the List of Withholding Agents who qualify to the criteria prescribed under Revenue Regulations No. 7-2019 for purposes of the 1% or 2% Creditable Withholding Taxes on purchases of goods and services | Dec 16, 2019 | View |
| RMC No. 135-2019 | Reiterates the prescribed procedures in the availment of the Tax Amnesty on Delinquencies and additional clarification on issues raised relative thereto | Dec 11, 2019 | View |
| RMC No. 126-2019 | Extends the use of the old versions of BIR Withholding Certificates/Forms – BIR Form Nos. 2306, 2307 and 2316 | Nov 26, 2019 | View |
| RMC No. 124-2019 | Extends the deadline of submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604C and 1604F) | Nov 26, 2019 | View |
| RMC No. 123-2019 | Prescribes the CY 2020 BIR Priority Programs | Nov 22, 2019 | View |
| RMC No. 122-2019 | Terminates the submission of Semestral List of Regular Suppliers | Nov 22, 2019 | View |
| RMC No. 121-2019 | Prescribes the use of certain Bureau of Internal Revenue Form/Certificate in electronic format | Nov 21, 2019 | View |
| RMC No. 116-2019 | Clarifies the tax treatment of Alien Individuals employed in the Philippines by Regional or Area Headquarters and Regional Operating Headquarters of Multinational Companies, Offshore Banking Units and Petroleum Service Contractors and Subcontractors pursuant to Section 4.C of Revenue Regulations No. 8-2018 | Nov 6, 2019 | View |
| RMO No. 47-2019 | Modifies and drops the Alphanumeric Tax Code (ATC) on Final Withholding Tax on Amounts Withdrawn from Decedent's Deposit Account and Excise Tax on the Performance of Services on Invasive Cosmetic Procedures pursuant to RR No. 8-2019 and RR No. 2-2019 | Sep 5, 2019 | View |
| RMO No. 38-2019 | Clarifies the Tax Exemption of Non-Stock, Non-Profit Corporations under Section 30 of the National Internal Revenue Code of 1997, as Amended | Jul 24, 2019 | View |
| RMC No. 74-2019 | Circularizes the enhanced BIR Form Nos. 2306 and 2307 January 2018 (ENCS) | Jul 24, 2019 | View |
| RMC No. 73-2019 | Announces the availability of various revised BIR Forms January 2018 (ENCS) | Jul 24, 2019 | View |
| RR No. 8-2019 | Amends pertinent provisions of Sections 9 and 10 under RR No. 12-2018 | Jun 25, 2019 | View |
| RR No. 7-2019 | Amends pertinent provisions of Section 2 under RR No. 11-2018 specifically on the requirements for top withholding agents | Jun 13, 2019 | View |
| RMC No. 60-2019 | Clarifies the guidelines in determining the tax treatment of transfer of real property by an Economic Zone Developer/Operator duly registered under the Philippine Economic Zone Authority to another PEZA entity, and the documentary requirements for the processing of eCAR | Jun 7, 2019 | View |
| RMO No. 28-2019 | Prescribes the policies and guidelines on the registration requirements of foreign nationals | May 31, 2019 | View |
| RMC No. 57-2019 | Clarifies certain issues on Tax Amnesty on Delinquencies under Revenue Regulations No. 4-2019, which implemented certain provisions of Republic Act No. 11213 (Tax Amnesty Act) | May 31, 2019 | View |