BIR Library

Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 135 results: BIR issuances issued in 2008

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 38-2008Requires the continuous observance of the existing responsibilities by large taxpayers transferred from the supervision of Large Taxpayers Service to the Regional OfficesMay 13, 2008View
RR No. 7-2008Prescribes 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 amendedMay 2, 2008View
RR No. 6-2008Consolidates the regulations prescribing the rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assetsMay 2, 2008View
RMC No. 37-2008Circularizes CSC Memorandum Circular No. 6, Series of 2008 regarding deferment of the use of the revised form of Statement of Assets, Liabilities and NetworthApr 29, 2008View
RMO No. 16-2008Prescribes the involvement of the National Investigation Division and Policy Cases Division of the Enforcement Service in the audit of selected taxpayersApr 28, 2008View
RR No. 5-2008Further 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, 2008View
RMC No. 36-2008Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2008Apr 23, 2008View
RMC No. 35-2008Notifies the loss of two (2) sets of unused BIR Form No. 1919 – Office Audit-Letter of AuthorityApr 21, 2008View
RMC No. 34-2008Clarifies the tax treatment of director's fees for Income Tax and business tax purposesApr 18, 2008View
RR No. 4-2008Amends 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 taxpayersApr 17, 2008View
RMC No. 33-2008Prescribes the electronic filing returns after manual payment of the tax during officially announced system limited availabilityApr 17, 2008View
RMC No. 32-2008Gives 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 environmentApr 15, 2008View
RMC No. 31-2008Provides basic questions and answers to clarify issues concerning common carriers by sea and their agents relative to the transport of passengers, goods or cargoesApr 11, 2008View
RMC No. 30-2008Clarifies the taxability of Insurance Companies for Minimum Corporate Income Tax, Business Tax, and Documentary Stamp Tax purposesApr 8, 2008View
RMC No. 29-2008Publishes 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 2007Apr 3, 2008View
RMO No. 15-2008Prescribes the Performance Management System for 2008 and the Monitoring and Accomplishment Reporting System for its implementationApr 2, 2008View
RMC No. 28-2008Circularizes 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 eFPSApr 1, 2008View
RMC No. 27-2008Circularizes the full text of EO No. 659, entitled “Improving the Negotiability and Acceptability of Agrarian Reform Bonds”Mar 31, 2008View
RMC No. 26-2008Provides interim guidelines for transfer pricingMar 27, 2008View
RMO No. 13-2008Prescribes 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 UnitsMar 18, 2008View
RMC No. 25-2008Reiterates the mode of payment and remittance of Documentary Stamp Tax on certificates issued by educational institutionsMar 18, 2008View
RMC No. 24-2008Clarifies 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 TaxMar 17, 2008View
RMO No. 12-2008Prescribes the use of accountable forms for the issuance of Product Replenishment Certificate and Product Replenishment Debit MemoMar 13, 2008View
RMC No. 23-2008Publishes 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, 2008View
RMC No. 22-2008Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2008Mar 13, 2008View