BIR Library

Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

All Revenue Regulations Memorandum Circulars Memorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)

Year

Topic

Law

Clear filters

Sort by

Showing 155 results: BIR issuances issued in 2003

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMC No. 80-2003	Clarifies the areas of jurisdiction of each functional group in the reassignment and relief orders of regional personnel	Dec 29, 2003	View
RR No. 31-2003	Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Armed Forces of the Philippines Commissary and Exchange Service.	Dec 18, 2003	View
RR No. 30-2003	Amends further pertinent portions of RR Nos. 2-98 and 8-98, as amended, providing withholding as a mode of remitting final Capital Gains Tax on the sale of real property classified as capital assets by non-resident aliens, increasing the withholding tax rates on certain income payments, inclusion of non-food products in the coverage of expanded withholding tax, providing sanctions to payees who refuse the withholding of tax on their income/receipts, and for other purposes.	Dec 15, 2003	View
RMO No. 44-2003	Prescribes the submission thru e-mail of priority reports required by the offices under Operations Group from regional and district offices	Dec 3, 2003	View
RMC No. 79-2003	Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2003	Dec 3, 2003	View
RMC No. 78-2003	Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2003	Dec 3, 2003	View
RR No. 29-2003	Prescribes the policies and procedures for the advance payment of VAT on the sale of flour.	Dec 1, 2003	View
RMO No. 43-2003	Amends RMO No. 29-2003 relative to the mechanics of the BIR Text Raffle Promo: "Bayan, I-Txt ang Resibo" – Part II.	Nov 28, 2003	View
RMO No. 42-2003	Prescribes additional guidelines on the assessment of national internal revenue taxes covered by Letter Notices issued under the RELIEF system	Nov 21, 2003	View
RMO No. 41-2003	Defines the new composition of the Inspection and Acceptance Committee in the National Office	Nov 21, 2003	View
RMO No. 40-2003	Amends the policies and guidelines in the use and payment of official cellular phones	Nov 21, 2003	View
RR No. 28-2003	Amends portions of RR Nos. 2-98 and 4-2002 relative to the issuance of Certificate of Value-Added Tax Withheld at Source on certain income payments made by the Bureau of Treasury.	Nov 20, 2003	View
RMC No. 77-2003	Classifies payments for software programs for income tax purposes	Nov 19, 2003	View
RMO No. 39-2003	Reiterates the guidelines on the processing of utilization of DOF-issued Tax Credit Certificates	Nov 18, 2003	View
RMO No. 38-2003	Prescribes the uniform guidelines and procedures in the processing of various permits for Excise Tax purposes	Nov 17, 2003	View
RMC No. 76-2003	Clarifies the tax exemptions of non-stock, non-profit corporations and non-stock, non-profit educational institutions	Nov 17, 2003	View
RMO No. 37-2003	Prescribes the policies, guidelines and procedures for the grant of local and foreign scholarship and foreign-assisted trainings	Nov 11, 2003	View
RMO No. 36-2003	Creates Alphanumeric Tax Codes per BIR Form No. 0611-A	Nov 11, 2003	View
RMC No. 75-2003	Circularizes the list of Tax Credit Certificate and Disbursement Vouchers for tax refunds for the month of October 2003	Nov 11, 2003	View
RMO No. 35-2003	Amends RMO No.34-2001 relative to the signatory to Box A of the Disbursement Voucher on cash conversion of Tax Credit Certificates jointly issued by the DOF One-Stop-Shop and the BIR	Nov 10, 2003	View
RMC No. 74-2003	Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300046587	Nov 3, 2003	View
RMC No. 73-2003	Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200100234052	Nov 3, 2003	View
RMC No. 72-2003	Specifies the tax implications of Electric Cooperatives registered with the National Electrification Administration and Cooperative Development Authority	Oct 24, 2003	View
RMC No. 71-2003	Clarifies issues affecting the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System or Components thereof	Oct 23, 2003	View
RMC No. 70-2003	Notifies the loss of 1 quadruplicate copy of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300150527	Oct 23, 2003	View