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Showing 110 results: BIR issuances issued in 1998

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 75-98Lifts the ban on the investigation of the top twenty (20) taxpayers in the Revenue District OfficesOct 6, 1998View
RMO No. 74-98Amends pertinent portions of RMO Nos. 69-98 and 54-97 relative to the issuance of Authority to Print Sales Invoices and Receipts during systems non-availability and the issuance of Audit Notice/Letter of AuthorityOct 5, 1998View
RMO No. 73-98Prescribes the procedures for the processing of claims for value-added tax credit/refund by exempt/non-VATregistered taxpayers in the computerized RDOs.Sep 30, 1998View
RMO No. 72-98Revises the format and procedures relative to the preparation of the Monthly Report on the Registration and Remittance of Withholding Taxes (BIR Form W-7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form W-8)Sep 29, 1998View
RMO No. 71-98Clarifies the delineation of functions between the Enforcement Service and the Assessment ServiceSep 28, 1998View
RR No. 12-98Amends RR No. 2-98 relative to the collection of the credible withholding tax on income payments from medical practitionersSep 25, 1998View
RMO No. 70-98Amends RMO NO. 14-98 by identifying the government officials designated as withholding agentsSep 10, 1998View
RMO No. 69-98Prescribes the Implementation of interim measures in all ITS pilot RDOs relative to the issuance of Authority to Print Sales Invoices and Receipts and issuance of Audit NoticesSep 8, 1998View
RMO No. 68-98Prescribes the implementation of Oplan Accounts Receivable as well as specifies the composition, duties and functions of the Task Force created for that purposeSep 4, 1998View
RR No. 09-98Prescribes the regulations to implement RA No. 8424 relative to imposition of the Minimum Corporate Income Tax on domestic corporations and resident foreign corporationsSep 2, 1998View
RR No. 08-98Amends pertinent portions of RR Nos. 11-96 to 2-98 relative to the tax treatment of the sale, transfer or exchange of real propertySep 2, 1998View
RMO No. 67-98Amends RMO No. 27-97 by clarifying the process in the maintenance of Codes Tables and defining further the roles and responsibilities of concerned officesAug 28, 1998View
RMO No. 66-98Prescribes the policies and procedures for the processing and monitoring of tax payments due from insurance companiesAug 25, 1998View
RR No. 07-98Implements Section 230 of the NIRC, as amended by RA No. 8242 relative to the treatment of cash refunds and of Tax CreditsAug 20, 1998View
RMO No. 65-98Prescribes the policies and guidelines on the use of the Security and Access Kit and the Security and Access Technical HandbookAug 18, 1998View
RR No. 06-98Amends Section 2 of RR No. 4-97 by providing for the recognition of checks as one of the acceptable modes of paymentJul 20, 1998View
RMO No. 64-98Prescribes the guidelines and instructions relative to the submission of inventories of pending cases/dockets and other reports in relation to the suspension of audit/investigation pursuant to RMO No. 59-98Jul 14, 1998View
RMO No. 63-98Prescribes the use of BIR Form No. 1601 (formerly Form 1743W) in the remittance of taxes on fringe benefits in computerized and non-computerized RDOsJul 13, 1998View
RMO No. 62-98Prescribes the guidelines in the submission of report of all availments of compromise settlements pursuant to RMO No. 45-98Jul 13, 1998View
RMO No. 61-98Prescribes the guidelines and procedures for the conduct of joint and coordinated examination of interrelated taxpayers covering all internal revenue taxes for taxable year 1997 and uninvestigated prior yearsJul 8, 1998View
RMO No. 60-98Prescribes the policies and procedures for the conduct of the annual search for Model Employee at the National and Regional Office levelsJul 6, 1998View
RMO No. 59-98Suspends the tax audit of taxpayers until further notice from the CommissionerJul 6, 1998View
RR No. 05-98Implements Section 21 and 23 of RA No. 8479 relative to the payment made by certain oil companies of their respective specific taxes through Reimbursement Certificates" issued by the Department of EnergyJul 1, 1998View
RR No. 04-98Implements the provision of RA No. 6734 relative to the proportionate share of the provinces comprising the Autonomous Region in Muslim Mindanao (ARMM) in the national collections from businessesJun 29, 1998View
RMO No. 58-98Prescribes the policies, guidelines and contest mechanics for the Search for 1998 BIR Tax WizardsJun 29, 1998View