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Showing 124 results: BIR issuances issued in 2006

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 15-2006Publishes the full text of PHILHEALTH Circular No. 1, s-2005 entitled "New Premium Contribution Schedule for the Employed Sector starting CY 2006"Feb 21, 2006View
RMC No. 14-2006Notifies the loss of one (1) set of unused BIR Form No. 1965 – Letter of Authority with Serial No. LOA200000046723Feb 20, 2006View
RMC No. 13-2006Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2006Feb 16, 2006View
RMC No. 12-2006Circularizes the revised BIR Vision/Mission Statements, its Guiding Principles and Values and BIR Strategy MapFeb 16, 2006View
RMO No. 06-2006Prescribes the allocation of the BIR collection goal for CY 2006Feb 15, 2006View
RMC No. 11-2006Notifies the loss of one (1) pad of unused BIR Form No. AF51 – Accountable Form 51Feb 14, 2006View
RMC No. 10-2006Suspends the implementation of certain provisions of Revenue Regulations No. 3-2006Feb 7, 2006View
RMC No. 09-2006Clarifies the amount subject to VAT and Expanded Withholding Tax (Income Tax) of brokers and others similarly situated and the other parties with whom they transact businessFeb 2, 2006View
RMC No. 08-2006Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12%Feb 1, 2006View
RMO No. 05-2006Prescribes the guidelines and procedures for the issuance of clearance to transferring revenue officers assigned in the National, Regional and Revenue District Offices with respect to their pending cases covered by Letters of Authority, Tax Verification Notices, Letter Notices and Mission OrdersJan 31, 2006View
RMC No. 07-2006Publishes the full text of the memorandum issued by Executive Secretary Eduardo R. Ermita informing the Secretary of Finance that his recommendation to increase the Value-Added Tax rate from 10% to 12% effective February 1, 2006 has been approved by the PresidentJan 31, 2006View
RMO No. 04-2006Prescribes the guidelines and procedures in the conduct of benchmarking and adapts/implements the performance benchmarking method in the Revenue District OfficesJan 27, 2006View
RMC No. 06-2006Provides basic questions and answers to clarify Revenue Regulations No. 14-2005 relative to the treatment of input tax accumulated as of October 31, 2005Jan 24, 2006View
RMC No. 05-2006Prescribes the use of the Government Money Payment Chart for the computation of taxes withheld at source on the sale of goods and services to the government or to any of its political subdivisions whether subject to Creditable Withholding Tax, Final VAT and Percentage TaxJan 20, 2006View
RMC No. 04-2006Prescribes the use of new forms in connection with the tax subsidy granted to the Bases Conversion Development Authority as well as the primary contractors and consultants, sub-contractors and suppliers, sub-subcontractors and sub-subsuppliers involved/participating in the Subic-Clark-Tarlac Expressway Project pursuant to Revenue Regulations No. 17-2005Jan 19, 2006View
RMC No. 03-2006Circularizes the required file structure in the submission of the Summary Alphalist of Withholding Agents of income payments subjected to Tax Withheld at Source as mandatory attachments to tax returns with claimed tax credits due to Creditable Withholding Tax at Source and of the Monthly Alphalist of Payees whose income received have been subjected to Withholding Tax in the remittance return filed by the withholding agent/payor of income paymentJan 18, 2006View
RMO No. 03-2006Creates, modifies and drops certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement ProgramJan 16, 2006View
RMO No. 02-2006Amends RMO No. 7-2005 by renaming, creating and dropping certain Alphanumeric Tax Codes and revising the rates and bases of Excise Tax on tobacco and alcohol productsJan 16, 2006View
RMO No. 01-2006Creates, modifies and drops certain Alphanumeric Tax Codes to facilitate the proper identification and monitoring of payments for No Audit Program (NAP), withholding on gross amount of refund given by Meralco and Final Withholding Value-Added Tax imposed on government money paymentsJan 12, 2006View
RMC No. 02-2006Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2005Jan 12, 2006View
RMC No. 01-2006Notifies the loss of the original copy from one (1) set of a used BIR Form No. 17.58 – Authority to Cancel Assessment with Serial No. ACA97-000014262Jan 10, 2006View
RR No. 3-2006Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 9334, and clarifies certain provisions of existing Revenue Regulations relative theretoJan 5, 2006View
RR No. 2-2006Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income paymentsJan 5, 2006View
RR No. 1-2006Amends Revenue Regulations No. 2-98, as amended, relative to the withholding of Income Tax on compensation income received by minimum wage earnersJan 5, 2006View