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Showing 139 results: BIR issuances issued in 2004

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 13-2004Implements Republic Act No. 9243, otherwise known as "An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Dec 29, 2004View
RR No. 12-2004Provides the revised tax rates on alcohol and tobacco products introduced on or before December 31, 1996, and those enumerated under RR Nos. 22-2003 and 23-2003Dec 29, 2004View
RMC No. 75-2004Notifies the loss of 2 sets of BIR Form No. 2524- Certificate Authorizing Registration with Serial Nos. ROR200301549999 and ROR200301550000Dec 29, 2004View
RMC No. 76-2004Publishes the full text of Memorandum issued by the Executive Secretary entitled "Use of International and National Direct Dial (IDD and NDD) Facilities"Dec 28, 2004View
RR No. 11-2004Prescribes the rules and regulations on the accreditation, registration and use of Cash Register Machines, Point-of-Sale Machines and/or Business Machines Generating Receipts/InvoicesDec 21, 2004View
RMO No. 50-2004Prescribes the policies and guidelines on the BIR's Information and Communication Technology security InfrastructureDec 16, 2004View
RMC No. 74-2004Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2004Dec 15, 2004View
RMO No. 49-2004Clarifies and reiterates the policies and guidelines on the proper crediting of collection of internal revenue taxesDec 10, 2004View
RMC No. 73-2004Provides the guidelines and policies for the assessment and collection of Business Tax applicable to pawnshopsNov 26, 2004View
RR No. 10-2004Reimposes the Gross Receipts Tax on other non-bank financial intermediaries, which includes pawnshops, beginning January 1, 2004Nov 23, 2004View
RMC No. 72-2004Clarifies issues on the additional transactions subject to Creditable Withholding TaxNov 23, 2004View
RMC No. 71-2004Prescribes the mandatory availment of the Electronic Filing and Payment System and mandatory Electronic Submission of Summary List of Sales and Purchases and Annual Alphalist of Income Payees and Taxes WithheldNov 23, 2004View
RMC No. 70-2004Clarifies the proper determination of amount of Value-Added Tax on VAT invoices or VAT official receiptsNov 23, 2004View
RMO No. 48-2004Creates Alphanumeric Tax Code for selected revenue source under the Tax Forms Enhancement ProgramNov 22, 2004View
RMC No. 69-2004Publishes the full text of BOC and BIR Joint Order pertaining to the disposition of tax-exempt vehicles registered or owned by Diplomatic Mission and Consular Offices/Officials, its officers, including its administrative and technical staff members enjoying tax and duty free privilegesNov 22, 2004View
RMC No. 68-2004Cancels 3 sets of BIR Form No. 1954 – Certificate Authorizing Registration with Serial Numbers CAR200400168810, CAR200400168870 and CAR200400171264Nov 17, 2004View
RMC No. 67-2004Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2004Nov 17, 2004View
RMC No. 66-2004Notifies the loss of 1 quadruplicate copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400189045Nov 11, 2004View
RMO No. 47-2004Prescribes the policies and procedures in the monitoring, identification for inclusions or deletions of Withholding Agents classified as Top 10,000 Private CorporationsNov 4, 2004View
RMO No. 46-2004Provides additional supplement and guidelines in handling Letter Notices with discrepancies arising from Data Matching Process that remain unserved, have been served but are without response or are under protest by taxpayersNov 3, 2004View
RMO No. 45-2004Prescribes the guidelines and procedures concerning unregistered establishments apprehended during the Tax Compliance Verification DriveOct 26, 2004View
RMC No. 65-2004Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300160753Oct 21, 2004View
RMC No. 64-2004Notifies the loss of 2 sets of unissued/filled-up BIR Form No. 1954-Certificate Authorizing Registration with Serial Nos. CAR200400073506 and CAR200400073676Oct 21, 2004View
RMC No. 63-2004Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2004Oct 14, 2004View
RMO No. 44-2004Prescribes the use of revised Access Request FormsOct 13, 2004View