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Showing 137 results: BIR issuances issued in 2012

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 18-2012Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereofDec 28, 2012View
RMO No. 28-2012Prescribes the use of the updated and consolidated Collection ManualDec 28, 2012View
RMC No. 91-2012Supplements the guidelines in RMC No. 63-2012 on invoicing and recording of income payments for media advertising placementsDec 28, 2012View
RMC No. 90-2012Provides the initial classifications of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 10351Dec 28, 2012View
RMC No. 89-2012Clarifies the tax implications and recording of deposits/advances made by clients of General Professional Partnerships for expensesDec 28, 2012View
RMC No. 88-2012Clarifies the tax treatment of stock option plansDec 28, 2012View
RMC No. 87-2012Gives notice on damaged accountable formsDec 28, 2012View
RMC No. 86-2012Specifies the criteria for the identification and selection of BIR Annual Priority ProgramsDec 27, 2012View
RR No. 17-2012Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 10351 and clarifies certain provisions of existing Revenue RegulationsDec 26, 2012View
RMO No. 27-2012Creates the Alphanumeric Tax Code for certain income payments subject to Expanded Withholding TaxDec 26, 2012View
RMC No. 85-2012Reminds withholding agents of their obligation to issue withholding tax statement for taxes withheld at sourceDec 26, 2012View
RMC No. 84-2012Clarifies the tax treatment of interest income earnings on loans that are not securitized, assigned or participated outDec 26, 2012View
RMC No. 83-2012Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 17, 2012Dec 18, 2012View
RMC No. 82-2012Notifies the loss of quintuplicate copies from two (2) unused sets of BIR Form No. 2524 – Revenue Official ReceiptDec 18, 2012View
RMC No. 81-2012Clarifies certain provisions of RR No. 14-2012 on the proper tax treatment of interest income earnings on financial instruments and other related transactionsDec 11, 2012View
RR No. 16-2012Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No. 06-08 for the purposeDec 7, 2012View
RR No. 15-2012Prescribes the regulations on the accreditation of printers as a prerequisite to the printing services of official receipts, sales invoices and other commercial receipts and/or invoicesDec 5, 2012View
RMC No. 80-2012Directs all BIR offices performing frontline services to strictly adhere to the provisions of the "Anti-Red Tape Act of 2007"Nov 28, 2012View
RMC No. 79-2012Notifies the loss of 3 sets of unused BIR Form No. 0535 – Taxpayer Information SheetNov 27, 2012View
RMC No. 78-2012Prescribes the 2012 BIR Major Final Outputs and Performance Indicators for the Performance-Based BonusNov 27, 2012View
RMC No. 77-2012Clarifies certain provisions of RR No. 14-2012 on the proper tax treatment of interest income earnings on financial instruments and other related transactionsNov 23, 2012View
RMC No. 76-2012Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. 17Nov 23, 2012View
RMC No. 75-2012Clarifies Section 109(1)(R) of the National Internal Revenue Code of 1997, as amended, on the VAT exemption of the sale, importation, printing or publication of books, newspapers, magazines, reviews or bulletinsNov 23, 2012View
RMO No. 26-2012Prescribes the policies and guidelines on the use of the Biometric Time Recording (BTR) System in monitoring attendance of employees in the National OfficeNov 22, 2012View
RMC No. 74-2012Reiterates the violations committed by Revenue Collection Officers in the acceptance of tax payments of internal revenue taxesNov 22, 2012View