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.
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Showing 137 results: BIR issuances issued in 2012
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 73-2012 | Publishes the full text of Administrative Order No. 31 entitled "Directing and Authorizing All Heads of Departments, Bureaus, Commissions, Agencies, Offices and Instrumentalities of the National Government, including Government-Owned and/or –Controlled Corporations, to Rationalize the Rates of their Fees and Charges, Increase their Existing Rates and Impose New Fees and Charges" | Nov 22, 2012 | View |
| RMC No. 72-2012 | Disseminates information about the Philippine Business Registry | Nov 22, 2012 | View |
| RMO No. 25-2012 | Prescribes the guidelines and procedures in the pre-audit of annual Income Tax Returns of individuals engaged in business/practice of profession and corporate taxpayers filed at the Revenue District Offices | Nov 19, 2012 | View |
| RMC No. 71-2012 | Clarifies the issues in the implementation of RMC No. 62-2012 | Nov 15, 2012 | View |
| RMC No. 70-2012 | Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt | Nov 8, 2012 | View |
| RMC No. 69-2012 | Notifies the loss of original copy from 1 unused set of BIR Form No. 2524 – Revenue Official Receipt | Nov 8, 2012 | View |
| RR No. 14-2012 | Prescribes the proper tax treatment of interest income earnings on financial instruments and other related transactions | Nov 7, 2012 | View |
| RMC No. 68-2012 | Prescribes the guidelines on condonation of tax liabilities of local water districts | Nov 5, 2012 | View |
| RMC No. 67-2012 | Circularizes the pertinent portions of the Supreme Court Decision in G.R. Nos. 195909 and 195960 entitled “Commissioner of Internal Revenue –vs- St. Luke’s Medical Center, Inc.,” on the Income Tax treatment of proprietary non-profit hospitals and on the 1998 deficiency Income Tax liability of St. Luke’s Medical Center, Inc. on the revenues it derived from services to paying patients and their tax implications and implementation thereof | Oct 31, 2012 | View |
| RMC No. 66-2012 | Defines the taxation of rural banks formed through consolidation | Oct 31, 2012 | View |
| RMC No. 65-2012 | Clarifies the taxability of association dues, membership fees and other assessments/charges collected by condominium corporations | Oct 31, 2012 | View |
| RMC No. 64-2012 | Clarifies the imposition of business taxes on professionals | Oct 31, 2012 | View |
| RMC No. 63-2012 | Clarifies the issues affecting invoicing and recording of income payments for media advertising placements | Oct 29, 2012 | View |
| RMC No. 62-2012 | Clarifies the reporting of gross receipts relative to power generation and distribution | Oct 25, 2012 | View |
| RMC No. 61-2012 | Authorizes the use of Electronic BIR Forms (eBIRForms) Package in the preparation and filing of tax returns | Oct 24, 2012 | View |
| RMO No. 24-2012 | Prescribes the CY 2012 Operational Key Performance Indicators, Accomplishment Reporting and Office Performance Evaluation | Oct 15, 2012 | View |
| RR No. 13-2012 | Prescribes the VAT treatment on sale of adjacent residential lots, house and lots or other residential dwellings, thereby amending certain provisions of RR No. 16-2005, as amended | Oct 12, 2012 | View |
| RR No. 12-2012 | Prescribes the rules on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto, and input taxes allowed therefor | Oct 12, 2012 | View |
| RMC No. 60-2012 | Notifies the loss of 1,000 sets of unused Accountable Form No. 51 – Official Receipt | Oct 4, 2012 | View |
| RMC No. 59-2012 | Publishes the matrix of latest wage rates per region provided by the National Wages and Productivity Commission | Oct 1, 2012 | View |
| RMC No. 58-2012 | Reiterates the requirement on the submission of Quarterly Value-Added Tax (VAT) Report per city/municipality | Sep 27, 2012 | View |
| RMO No. 23-2012 | Modifies the description of Alphanumeric Tax Code for Foreign Insurance Premiums | Sep 24, 2012 | View |
| RMO No. 22-2012 | Modifies the description of Alphanumeric Tax Code on the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities | Sep 24, 2012 | View |
| RMC No. 57-2012 | Publishes the full text of Memorandum Circular No. 2012-08 of the Cooperative Development Authority | Sep 20, 2012 | View |
| RMC No. 56-2012 | Prescribes the use of BIR Form No. 2309 – Notice of Payment Schedule | Sep 19, 2012 | View |