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Showing 449 results: BIR issuances on Withholding tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 27-2016 | Prescribes the procedures for claiming tax treaty benefits for dividend, interest and royalty income of non-resident income earners | Jun 23, 2016 | View |
| RMC No. 64-2016 | Clarifies the nature, tax treatment, registration and compliance requirements of corporations and associations under Section 30 of the NIRC of 1997, as amended | Jun 20, 2016 | View |
| RMC No. 61-2016 | Prescribes the policies and guidelines for accounting and recording transactions involving "netting" or "offsetting" | Jun 14, 2016 | View |
| RMO No. 24-2016 | Prescribes the investigation of parties in transactions involving transfer/assignment/sale of properties | Jun 8, 2016 | View |
| RMC No. 41-2016 | Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013, 9-2014 and 13-2015, entitled "Revised Forms No. 1700, 1701 and 1702" | Apr 4, 2016 | View |
| RMC No. 35-2016 | Announces the availability of eBIRForms Package Version 6.0 and other concerns | Mar 21, 2016 | View |
| RMC No. 30-2016 | Reminds candidates of the May 9, 2016 National and Local Elections of their tax obligations | Mar 14, 2016 | View |
| RMO No. 07-2016 | Prescribes the policies and procedures in the decentralization of processing and issuance of certifications on internal revenue tax payments to all concerned revenue offices | Feb 16, 2016 | View |
| RMC No. 70-2015 | Reiterates the tax treatment of certain persons engaged in the business of land transportation | Oct 29, 2015 | View |
| RMC No. 45-2015 | Clarifies the withholding of VAT on government money payments for OECF-funded projects under Exchange of Notes between the Republic of the Philippines and the Government of Japan | Aug 24, 2015 | View |
| RMC No. 26-2015 | Provides alternative modes in the filing of several returns using the electronic platforms of BIR and re-efiling of all other forms | May 6, 2015 | View |
| RMC No. 24-2015 | Clarifies pertinent provisions of Revenue Regulations No. 2-2015 more particularly on the submission of scanned copies of BIR Form Nos. 2307 and 2316 | May 6, 2015 | View |
| RMC No. 22-2015 | Provides alternative modes in the filing of BIR Form Nos. 1601-C and 1601-E using the electronic platforms of BIR | Apr 28, 2015 | View |
| RMC No. 15-2015 | Defers the implementation of eFiling of identified Withholding Tax forms | Apr 8, 2015 | View |
| RMC No. 14-2015 | Prescribes the guidelines in the filing, receiving and processing of Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) for Taxable Year 2014 using the electronic platform of BIR | Apr 6, 2015 | View |
| RR No. 7-2015 | Amends further the provision of Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended, particularly Subsection (AA) as introduced by RR No 11-2014, relative to the income payments on locally-produced raw sugar and other matters | Mar 31, 2015 | View |
| RMC No. 13-2015 | Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013 and 9-2014, entitled "Revised Form Nos. 1700, 1701 and 1702" | Mar 31, 2015 | View |
| RR No. 2-2015 | Amends pertinent provisions of Revenue Regulations (RR) No. 2-2006 and RR No. 11-2013 with respect to the submission of copies of BIR Form Nos. 2307 and 2316 | Mar 5, 2015 | View |
| RMO No. 01-2015 | Further amends certain provisions of RMO No. 10-2014, as amended by RMO No. 33-2014 | Jan 7, 2015 | View |
| RR No. 11-2014 | Amends further the provisions of Section 2.57.2 of RR No. 2-98, as amended, creating a separate sub-section for the withholding of creditable Income Tax on Real Estate Investment Trust (REIT) and reclassifying the treatment of locally- produced raw sugar as a separate sub-section for purposes of the creditable withholding tax | Dec 22, 2014 | View |
| RMO No. 34-2014 | Clarifies certain provisions of RMO No. 20-2013 on the issuance of Tax Exemption Rulings for qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amended | Sep 18, 2014 | View |
| RMC No. 73-2014 | Clarifies the Withholding Tax rates on dividend payments to Philippine Central Depository Nominees | Sep 15, 2014 | View |
| RMO No. 30-2014 | Prescribes the uniform guidelines and procedures in the remittance of all taxes withheld by National Government Agencies to the Bureau of Internal Revenue through the use of Electronic Tax Remittance Advice System | Aug 14, 2014 | View |
| RMC No. 61-2014 | Revokes BIR Ruling No. DA (OSL-A1) 001-2008, which declared that creditable withholding taxes fall within the coverage of Republic Act No. 9480 | Jul 30, 2014 | View |
| RMC No. 58-2014 | Publishes the full text of Supreme Court Resolution on the withholding of tax from the Special Allowance for the Judiciary | Jul 22, 2014 | View |