BIR Library
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Showing 147 results: BIR issuances issued in 2007
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 50-2007 | Provides basic questions and answers to clarify the tax treatment of the sale, barter or exchange of goods or properties or sale or exchange of services made by suppliers from the customs territory to the registered freeport zone enterprises in the Subic Freeport Zone, the Clark Freeport Zone, as well as the Poro Point Freeport Zone and vice versa under RA No. 7227, as amended by RA No. 9400 | Jul 30, 2007 | View |
| RMO No. 16-2007 | Prescribes additional procedures in the audit of input taxes claimed in the VAT returns by Revenue Officers and amends Annex B of RMO No. 53-98 relative to the checklist of documents to be submitted by a taxpayer upon audit of his/its VAT liabilities as well as the mandatory reporting requirements to be prepared by the assigned Revenue Officer/s. | Jul 23, 2007 | View |
| RMO No. 15-2007 | Shortens the minimum period of surveillance in the verification of data mined under the Premyo sa Resibo (PSR) Project and No Official Receipt (NO OR) complaint from 30 days to 15 days | Jul 19, 2007 | View |
| RMC No. 49-2007 | Lifts the suspension of certain provisions of Revenue Regulations No. 3-2006 provided under Revenue Memorandum Circular No. 10-2006 | Jul 19, 2007 | View |
| RMC No. 48-2007 | Circularizes the full text of the letter of Chief State Prosecutor Jovencito R. Zuño of the Department of Justice deputizing BIR Legal Officers to prosecute criminal cases involving violations of tax laws instituted by the DOJ State Prosecutors before the CTA and the regular courts | Jul 18, 2007 | View |
| RMO No. 14-2007 | Prescribes additional procedures to detect the presence of “Fly-by-Night” taxpayers in the current database of the BIR and to thwart their subsequent request to secure Authority to Print sales invoices/official receipts | Jul 13, 2007 | View |
| RMC No. 47-2007 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2007 | Jul 12, 2007 | View |
| RMC No. 46-2007 | Circularizes the full text of GPPB Resolution No. 10-2007, which approved the Customized Procurement Manuals of the Bureau of Internal Revenue | Jul 9, 2007 | View |
| RMO No. 13-2007 | Instructs all Revenue Officers of the Bureau to focus their enforcement efforts on certain weak areas of tax administration | Jul 6, 2007 | View |
| RMO No. 12-2007 | Prescribes the 2007 Audit Program for Revenue District Offices | Jul 6, 2007 | View |
| RMC No. 45-2007 | Reiterates the mandated duty of the top 10,000 private corporations and of the government to withhold not only on their purchase of goods but also on their purchase of services pursuant to Revenue Regulations No. 2-98 | Jul 6, 2007 | View |
| RMC No. 44-2007 | Clarifies the taxability of agricultural suppliers for withholding tax purposes in respect to sales made to top 10,000 corporations and to the government in relation to Revenue Regulations No. 3-2004 | Jul 6, 2007 | View |
| RMC No. 43-2007 | Prescribes the policies governing the issuance of Tax Clearance Certificates to contractors for bidding and collection purposes pursuant to Revenue Regulations No. 3-2005 | Jul 6, 2007 | View |
| RMO No. 11-2007 | Prescribes the manner by which all papers and correspondence for signature by the Officer-In-Charge, Commissioner of Internal Revenue, Lilian B. Hefti, shall be prepared | Jul 2, 2007 | View |
| RMC No. 42-2007 | Notifies the loss of sixteen (16) sets of unused BIR Form No. 1954 – Certificate Authorizing Registration | Jun 21, 2007 | View |
| RMC No. 41-2007 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2007 | Jun 15, 2007 | View |
| RMC No. 40-2007 | Prescribes the guidelines for the implementation of the tax treatment on the development assistance activities of the United States Agency for International Development (USAID)in the Philippines | Jun 14, 2007 | View |
| RMC No. 39-2007 | Clarifies the Income Tax and VAT treatment of agency fees/gross receipts of Security Agencies including the withholding of taxes due thereon | Jun 13, 2007 | View |
| RMO No. 10-2007 | Prescribes the policies, guidelines and procedures in the conduct of the BIR Resibo Programs: “Premyo sa Resibo” and “NO OR Complaint” | Jun 12, 2007 | View |
| RMC No. 38-2007 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2007 | Jun 1, 2007 | View |
| RMO No. 09-2007 | Creates and modifies certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement Program | May 30, 2007 | View |
| RMC No. 37-2007 | Clarifies and modifies the scope relative to the delegation of authority to sign rulings granting and/or confirming tax exemptions, tax incentives as well as tax treaty relief through the ruling process | May 30, 2007 | View |
| RMC No. 36-2007 | Circularizes the full text of Executive Order No. 619, an Order creating and designating Special Economic Zones pursuant to Republic Act (RA) No. 7916, as amended by RA No. 8784, in relation to RA No. 7227, as amended by RA No. 9400, inside the Clark Freeport Zone | May 30, 2007 | View |
| RMO No. 08-2007 | Prescribes the usage of the Tax Reform Administration Operations Manual for the Tax Reform Agenda | May 29, 2007 | View |
| RMC No. 35-2007 | Notifies the loss of 76 unissued sets and the quadruplicate to quintuplicate copies from another 15 issued sets of BIR Form No. 2524 – Revenue Official Receipt | May 18, 2007 | View |