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Showing 127 results: BIR issuances issued in 2005

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 59-2005Clarifies the tax treatment of petroleum products sold to international marine vesselsOct 24, 2005View
RMO No. 26-2005Suspends until further notice the issuance of assessments for deficiency Value-Added Tax against cinema/theater operators/ownersOct 21, 2005View
RMC No. 58-2005Clarifies the policy on the production of books, papers, documents and other pertinent data for Revenue Integrity Protection Service purposesOct 21, 2005View
RMC No. 57-2005Prescribes the required attachments to the quarterly VAT return to be filed starting October 25, 2005Oct 20, 2005View
RR No. 17-2005Provides the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Bases Conversion and Development Authority for the Subic-Clark-Tarlac Expressway ProjectOct 19, 2005View
RR No. 16-2005Prescribes the Consolidated Value-Added Tax Regulations of 2005 superseding RR No. 14-2005Oct 19, 2005View
RMC No. 56-2005Revokes with finality Revenue Memorandum Circular No. 43-2005 pertaining to shares of stock disposed of in the Stock ExchangeOct 19, 2005View
RMO No. 25-2005Instructs all BIR officers and personnel that only the Commissioner or his duly authorized representative/s shall have the authority to officially communicate and disseminate needed data and information, especially collection figures, to appropriate officers and agencies of the government and other third parties, including the pressOct 18, 2005View
RMC No. 55-2005Notifies the loss of one (1) unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400222610Oct 13, 2005View
RMO No. 24-2005Directs concerned BIR offices to expedite/prioritize the processing of claims for tax refund of Japanese contractors and nationals undertaking projects funded by the Overseas Economic Cooperation Fund of Japan (OECF)Oct 6, 2005View
RMC No. 54-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2005Oct 6, 2005View
RMC No. 53-2005Extends until further notice the temporary suspension of the monthly submission of sales report generated by CRM/POS machines prescribed under Revenue Regulations No. 5-2005Oct 5, 2005View
RMC No. 52-2005Reiterates the Value-Added Tax liability of the tollway industryOct 3, 2005View
RMC No. 51-2005Enjoins revenuers to participate in the activities to celebrate the 16th National Statistics Month in October 2005Sep 20, 2005View
RMC No. 50-2005Notifies the loss of original copy of an unissued BIR Form No. 0421-Tax Verification Notice with Serial No. TVN200200127402Sep 20, 2005View
RMC No. 49-2005Publishes the full text of Executive Order No. 459 entitled "Streamlining the Procedure in the Disposition of Requests of Government Officials and Employees for Authority to Travel Abroad"Sep 19, 2005View
RMC No. 48-2005Circularizes the full text of CMIO Office Order No. 06-018-2 to protect the rights of BIR personnel and all others concerned and assist in the preservation of integrity of the Revenue Integrity Protection Service (RIPS)Sep 19, 2005View
RMO No. 23-2005Prescribes the policies and procedures in the audit/investigation of withholding tax liabilities for taxable years 2003 and 2004, including withholding tax on fringe benefitsSep 12, 2005View
RMO No. 22-2005Prescribes the guidelines and procedures in the implementation of RR No. 8-2005 on the inclusion as income payments subject to Creditable Withholding Tax of the Manila Electric Company refund to Phase IV customersSep 12, 2005View
RMC No. 47-2005Notifies the loss of duplicate copy of one set of unissued BIR Form No. 1954 – Certificate Authorizing RegistrationSep 12, 2005View
RMC No. 46-2005Suspends until further notice the effectivity of Revenue Memorandum Circular No. 43-2005, which prescribes the guidelines on the proper treatment of shares of stock disposed of in the Stock ExchangeSep 12, 2005View
RMC No. 45-2005Clarifies the date of effectivity and utilization of resolutions issued by the Technical Committee on Real Property ValuationSep 9, 2005View
RMC No. 44-2005Provides guidelines for the taxation of payments for computer softwareSep 8, 2005View
RMC No. 43-2005Prescribes the guidelines on the proper treatment of shares of stock disposed of in the Stock ExchangeSep 5, 2005View
RMC No. 42-2005Clarifies the issue on Tax Remittance Advice collection month to be reported in the 12.09 reportSep 1, 2005View