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Showing 124 results: BIR issuances issued in 2006

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 32-2006Directs the use of BIR Form 0535 – Taxpayer Information Sheet in the conduct of Tax Compliance Verification DriveJun 6, 2006View
RMC No. 31-2006Prescribes the guidelines for the grant of VAT exemption on the purchase of goods and services associated with the construction or renovation of the diplomatic properties of the Embassy of the United States of America in the PhilippinesMay 30, 2006View
RMC No. 30-2006Prescribes the submission of a narrative memorandum report to accompany the VAT Credit Evaluation Report and requires the attachment of certain documents prior to approval of the Tax Credit CertificateMay 22, 2006View
RMC No. 29-2006Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2006May 15, 2006View
RMC No. 28-2006Reminds and directs BIR officials and employees to refrain from divulging confidential information and data on taxpayers and BIR investigations/operations to third parties and confidential informersMay 11, 2006View
RMC No. 27-2006Publishes the full text of Executive Order No. 525 issued by the President of the Philippines entitled "Creating a Special Task Force to Investigate Irregularities Committed in Relation to the Payment of Taxes in Transfers of Titles of Real Properties and For Other Purposes."May 5, 2006View
RR No. 6-2006Regulates the use of functional currency other than the Philippine peso in financial statements that will be submitted and in the books of accounts that will be maintained for internal revenue tax purposesMay 2, 2006View
RMC No. 26-2006Provides basic questions and answers to clarify certain provisions of Revenue Regulations No. 3-2006, more particularly on the printing requirements of Section 23 thereofApr 28, 2006View
RMO No. 11-2006Prescribes the 2006 Audit Program for Revenue District OfficesApr 27, 2006View
RMC No. 25-2006Notifies the loss of two (2) used and two (2) unused sets of BIR Form No. 1954 – Certificate Authorizing RegistrationApr 19, 2006View
RMC No. 24-2006Publishes the full text of the letter from CSC Chairperson Karina Constantino-David dated March 24, 2006 re: Public Service Delivery Audit (PASADA)Apr 17, 2006View
RMC No. 23-2006Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2006Apr 12, 2006View
RMC No. 22-2006Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% on the sale of goods pursuant to RA No. 9337Apr 6, 2006View
RMC No. 21-2006Provides basic questions and answers to clarify issues and guidelines on how to fill-up the September 2005 version of VAT Forms and other related issuesApr 6, 2006View
RMC No. 20-2006Temporarily suspends until further notice the implementation of the requirement relative to the accreditation of external auditors as provided for in Revenue Regulations No. 4-2005Apr 5, 2006View
RMC No. 19-2006Suspends the implementation of Revenue Memorandum Order No. 30-2005 re: issuance of TIN to SEC-registered taxpayersApr 5, 2006View
RMO No. 10-2006Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs)Apr 4, 2006View
RR No. 5-2006Lifts the temporary deferment of the implementation of Revenue Regulations No. 17-2005Mar 30, 2006View
RMC No. 18-2006Notifies the damage of one (1) pad of unused BIR Form No. 2524 – Revenue Official ReceiptMar 24, 2006View
RMO No. 09-2006Prescribes the guidelines and procedures in the conduct of Tax Compliance Verification Drive (TCVD)Mar 22, 2006View
RMO No. 08-2006Prescribes the guidelines and procedures in the implementation of the Letter of Authority Monitoring System (LAMS)Mar 22, 2006View
RMO No. 07-2006Prescribes the guidelines and procedures in the processing of applications for zero-rating of effectively zero-rated transactions for Value-Added Tax purposesFeb 28, 2006View
RMC No. 17-2006Clarifies certain provisions on Revenue Regulations No. 16-2005 on the application of the 70% cap or limitation on the deductible input tax for VAT purposesFeb 22, 2006View
RR No. 4-2006Implements the tax privileges provisions of RA No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003” and prescribes the guidelines for the availment thereofFeb 21, 2006View
RMC No. 16-2006Clarifies the effectivity date for the application and computation of the 32% and 35% Income Tax rates for taxable year 2005Feb 21, 2006View