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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 155 results: BIR issuances issued in 2003
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 06-2003 | Prescribes the guidelines and procedures on the establishment of current net retail prices of new brands of cigarettes and alcohol products | Mar 13, 2003 | View |
| RMO No. 05-2003 | Prescribes the policies and guidelines on the transfer of revenue personnel for humanitarian reasons | Mar 13, 2003 | View |
| RMC No. 12-2003 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2003 | Mar 12, 2003 | View |
| RR No. 12-2003 | Amends certain provisions of RR No. 18-99 which governs the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies beginning January 1, 2003 | Mar 11, 2003 | View |
| RMO No. 04-2003 | Prescribes the guidelines and procedures on the processing of Quarterly Summary List of Sales and Purchases and the imposition of penalties thereof | Mar 11, 2003 | View |
| RMC No. 11-2003 | Publishes the full text of Proclamation No. 161 of the Office of the President of the Philippines entitled "Declaring The Period From February 28 To March 6, 2002 And Every Year Thereafter As National Peace Consciousness Week" | Mar 7, 2003 | View |
| RR No. 11-2003 | Extends further the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by professionals and brokers | Mar 4, 2003 | View |
| RR No. 10-2003 | Implements the tax incentives provisions of Republic Act No. 8525, otherwise known as the "Adopt-a-School Act of 1998" | Mar 4, 2003 | View |
| RMC No. 10-2003 | Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100110051 | Mar 3, 2003 | View |
| RR No. 09-2003 | Amends certain provisions of RR No. 1-97 and RR No. 2-97 relative to the excise taxation of alcohol products, cigars and cigarettes for the purpose of prescribing the rules and procedures to be observed in the establishment of the current net retail price of new brands and variants of new brands of alcohol and tobacco products | Feb 26, 2003 | View |
| RMO No. 03-2003 | Prescribes the guidelines and procedures in the conduct of inventory taking/stocktaking and verification of inventories covering taxable year 2002 by the Large Taxpayers Audit and Investigation Division (LTAID) I, LTAID II, Large Taxpayers District Office (LTDO)-Makati, LTDO-Cebu and Revenue District Offices | Feb 26, 2003 | View |
| RMC No. 09-2003 | Prescribes the establishment of "BIR-On-Wheels" by the RDOs, LTAD I and II and LTDOs Makati and Cebu | Feb 21, 2003 | View |
| RR No. 08-2003 | Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until March 31,2003, except for the compliance requirements provided in the transitory provisions of the RR | Feb 19, 2003 | View |
| RMC No. 08-2003 | Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100146518 | Feb 17, 2003 | View |
| RMC No. 07-2003 | Circularizes the list of Tax Credit Certificates and Disburserment Vouchers for tax refunds issued for the month of January 2003 | Feb 13, 2003 | View |
| RR No. 07-2003 | Provides guidelines in determining whether a particular real property is a capital asset or an ordinary asset for purposes of imposing Capital Gains Tax, or the ordinary Income Tax, or the Minimum Corporate Income Tax (MCIT) | Feb 11, 2003 | View |
| RMO No. 02-2003 | Prescribes the revised guidelines in the approval and issuance of Certificates of Qualification for Voluntary Assesment Program (VAP) availments of taxpayers where no returns have been previously filed | Feb 11, 2003 | View |
| RR No. 06-2003 | Amends Section 4 of RR No. 17-2002 relative to the authority of the Commissioner of Internal revenue to delegate the review and evaluation of the VAAP availments | Feb 10, 2003 | View |
| RR No. 05-2003 | Implements the remittance of the shares/allotment from certain internal revenue taxes to the following provinces/city comprising the expanded Autonomous Region in Muslim Mindanao (ARMM): Sulu, Tawi-Tawi, Lanao del Sur, Maguindanao (except Cotabato City), Marawi City and Basilan Province (excluding Isabela City) | Feb 4, 2003 | View |
| RR No. 04-2003 | Amends certain sections of RR No 14-97, as amended, otherwise known as the Revenue Regulations governing the imposition of excise tax on automobiles | Jan 30, 2003 | View |
| RR No. 03-2003 | Extends the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003 | Jan 29, 2003 | View |
| RMC No. 06-2003 | Clarifies certain issues relative to the services rendered by individual professional practitioners, general professional partnerships, entertainers and professional athletes who are subject to the Value-Added Tax or Percentage Tax beginning January 1, 2003 | Jan 22, 2003 | View |
| RR No. 02-2003 | Consolidates all Revenue Regulations issued on Estate Tax and Donor's Tax, incorporating the amendments introduced by the Tax Reform Act of 1997 | Jan 17, 2003 | View |
| RMO No. 01-2003 | Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Expanded Withholding Tax per RR No. 14-2002 | Jan 17, 2003 | View |
| RMC No. 05-2003 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2002 | Jan 17, 2003 | View |