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 139 results: BIR issuances issued in 2004
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 13-2004 | Implements 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, 2004 | View |
| RR No. 12-2004 | Provides 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 23-2003 | Dec 29, 2004 | View |
| RMC No. 75-2004 | Notifies the loss of 2 sets of BIR Form No. 2524- Certificate Authorizing Registration with Serial Nos. ROR200301549999 and ROR200301550000 | Dec 29, 2004 | View |
| RMC No. 76-2004 | Publishes the full text of Memorandum issued by the Executive Secretary entitled "Use of International and National Direct Dial (IDD and NDD) Facilities" | Dec 28, 2004 | View |
| RR No. 11-2004 | Prescribes the rules and regulations on the accreditation, registration and use of Cash Register Machines, Point-of-Sale Machines and/or Business Machines Generating Receipts/Invoices | Dec 21, 2004 | View |
| RMO No. 50-2004 | Prescribes the policies and guidelines on the BIR's Information and Communication Technology security Infrastructure | Dec 16, 2004 | View |
| RMC No. 74-2004 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2004 | Dec 15, 2004 | View |
| RMO No. 49-2004 | Clarifies and reiterates the policies and guidelines on the proper crediting of collection of internal revenue taxes | Dec 10, 2004 | View |
| RMC No. 73-2004 | Provides the guidelines and policies for the assessment and collection of Business Tax applicable to pawnshops | Nov 26, 2004 | View |
| RR No. 10-2004 | Reimposes the Gross Receipts Tax on other non-bank financial intermediaries, which includes pawnshops, beginning January 1, 2004 | Nov 23, 2004 | View |
| RMC No. 72-2004 | Clarifies issues on the additional transactions subject to Creditable Withholding Tax | Nov 23, 2004 | View |
| RMC No. 71-2004 | Prescribes 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 Withheld | Nov 23, 2004 | View |
| RMC No. 70-2004 | Clarifies the proper determination of amount of Value-Added Tax on VAT invoices or VAT official receipts | Nov 23, 2004 | View |
| RMO No. 48-2004 | Creates Alphanumeric Tax Code for selected revenue source under the Tax Forms Enhancement Program | Nov 22, 2004 | View |
| RMC No. 69-2004 | Publishes 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 privileges | Nov 22, 2004 | View |
| RMC No. 68-2004 | Cancels 3 sets of BIR Form No. 1954 – Certificate Authorizing Registration with Serial Numbers CAR200400168810, CAR200400168870 and CAR200400171264 | Nov 17, 2004 | View |
| RMC No. 67-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2004 | Nov 17, 2004 | View |
| RMC No. 66-2004 | Notifies the loss of 1 quadruplicate copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400189045 | Nov 11, 2004 | View |
| RMO No. 47-2004 | Prescribes the policies and procedures in the monitoring, identification for inclusions or deletions of Withholding Agents classified as Top 10,000 Private Corporations | Nov 4, 2004 | View |
| RMO No. 46-2004 | Provides 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 taxpayers | Nov 3, 2004 | View |
| RMO No. 45-2004 | Prescribes the guidelines and procedures concerning unregistered establishments apprehended during the Tax Compliance Verification Drive | Oct 26, 2004 | View |
| RMC No. 65-2004 | Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300160753 | Oct 21, 2004 | View |
| RMC No. 64-2004 | Notifies the loss of 2 sets of unissued/filled-up BIR Form No. 1954-Certificate Authorizing Registration with Serial Nos. CAR200400073506 and CAR200400073676 | Oct 21, 2004 | View |
| RMC No. 63-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2004 | Oct 14, 2004 | View |
| RMO No. 44-2004 | Prescribes the use of revised Access Request Forms | Oct 13, 2004 | View |
