BIR Library
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Showing 135 results: BIR issuances issued in 2008
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 38-2008 | Requires the continuous observance of the existing responsibilities by large taxpayers transferred from the supervision of Large Taxpayers Service to the Regional Offices | May 13, 2008 | View |
| RR No. 7-2008 | Prescribes the regulations to govern the taxation on the sale to the Bangko Sentral ng Pilipinas of gold and other metallic mineral products extracted or produced by small-scale miners and further amends RR No. 2-98, as amended | May 2, 2008 | View |
| RR No. 6-2008 | Consolidates the regulations prescribing the rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets | May 2, 2008 | View |
| RMC No. 37-2008 | Circularizes CSC Memorandum Circular No. 6, Series of 2008 regarding deferment of the use of the revised form of Statement of Assets, Liabilities and Networth | Apr 29, 2008 | View |
| RMO No. 16-2008 | Prescribes the involvement of the National Investigation Division and Policy Cases Division of the Enforcement Service in the audit of selected taxpayers | Apr 28, 2008 | View |
| RR No. 5-2008 | Further amends Revenue Regulations (RR) Nos. 2-98 and 3-98, as last amended by RR No. 10-2000, with respect to "De Minimis Benefits" | Apr 23, 2008 | View |
| RMC No. 36-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2008 | Apr 23, 2008 | View |
| RMC No. 35-2008 | Notifies the loss of two (2) sets of unused BIR Form No. 1919 – Office Audit-Letter of Authority | Apr 21, 2008 | View |
| RMC No. 34-2008 | Clarifies the tax treatment of director's fees for Income Tax and business tax purposes | Apr 18, 2008 | View |
| RR No. 4-2008 | Amends the venue for filing of tax returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Taxes due on onerous transfers of real propertis owned by taxpayers classified as large taxpayers | Apr 17, 2008 | View |
| RMC No. 33-2008 | Prescribes the electronic filing returns after manual payment of the tax during officially announced system limited availability | Apr 17, 2008 | View |
| RMC No. 32-2008 | Gives permission and extends the deadline for the manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environment | Apr 15, 2008 | View |
| RMC No. 31-2008 | Provides basic questions and answers to clarify issues concerning common carriers by sea and their agents relative to the transport of passengers, goods or cargoes | Apr 11, 2008 | View |
| RMC No. 30-2008 | Clarifies the taxability of Insurance Companies for Minimum Corporate Income Tax, Business Tax, and Documentary Stamp Tax purposes | Apr 8, 2008 | View |
| RMC No. 29-2008 | Publishes the full text of Department Order No. 11-2008 which clarifies the last day for availing of the benefits under the Tax Amnesty Act of 2007 | Apr 3, 2008 | View |
| RMO No. 15-2008 | Prescribes the Performance Management System for 2008 and the Monitoring and Accomplishment Reporting System for its implementation | Apr 2, 2008 | View |
| RMC No. 28-2008 | Circularizes the interim procedure in the handling of Tax Subsidy Availment Certificate and Tax Subsidy Debit Memo used in the payment of internal revenue taxes through the eFPS | Apr 1, 2008 | View |
| RMC No. 27-2008 | Circularizes the full text of EO No. 659, entitled “Improving the Negotiability and Acceptability of Agrarian Reform Bonds” | Mar 31, 2008 | View |
| RMC No. 26-2008 | Provides interim guidelines for transfer pricing | Mar 27, 2008 | View |
| RMO No. 13-2008 | Prescribes the policies, guidelines and procedures in the collection, affixture, remittance and reporting of Documentary Stamp Tax through “Constructive Stamping or Receipt System” on certificates issued by government agencies and its instrumentalities including Local Government Units | Mar 18, 2008 | View |
| RMC No. 25-2008 | Reiterates the mode of payment and remittance of Documentary Stamp Tax on certificates issued by educational institutions | Mar 18, 2008 | View |
| RMC No. 24-2008 | Clarifies the scope of the term direct costs and expenses that should comprise the "cost of services" for purposes of computing the gross income subject to the 2% Minimum Corporate Income Tax | Mar 17, 2008 | View |
| RMO No. 12-2008 | Prescribes the use of accountable forms for the issuance of Product Replenishment Certificate and Product Replenishment Debit Memo | Mar 13, 2008 | View |
| RMC No. 23-2008 | Publishes the full text of RA No. 9490 entitled “An Act Establishing the Aurora Special Economic Zone in the Province of Aurora, Creating for the Purpose the Aurora Special Economic Zone Authority, Appropriating Funds Therefore and for Other Purposes” | Mar 13, 2008 | View |
| RMC No. 22-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2008 | Mar 13, 2008 | View |
