BIR Library
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Showing 155 results: BIR issuances issued in 2003
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 04-2003 | Clarifies the items that would constitute gross receipts and cost of services for purposes of computing the gross income on sale of services, which shall be the basis of the 2% Minimum Corporate Income Tax (MCIT) | Jan 15, 2003 | View |
| RMC No. 03-2003 | Prescribes the manner of accomplishing Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF) | Jan 13, 2003 | View |
| RMC No. 02-2003 | Clarifies certain issues relative to the staggered filing of returns pursuant to Revenue Regulations No. 26-2002 | Jan 9, 2003 | View |
| RR No. 01-2003 | Imposes Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling and 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 7, 2003 | View |
| RMC No. 01-2003 | Provides basic information and answers to questions frequently asked about substituted filing of income tax returns by qualified pure compensation income earners | Jan 3, 2003 | View |