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)
Showing 137 results: BIR issuances issued in 2012
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 55-2012 | Notifies the loss of several BIR Form No. 2524-Revenue Official Receipt | Sep 12, 2012 | View |
| RMC No. 54-2012 | Notifies the loss of 8 sets of unused BIR Form No. 2524 – Revenue Official Receipt | Sep 12, 2012 | View |
| RMO No. 21-2012 | Prescribes the policies, guidelines and procedures in the acceptance, processing, evaluation, approval of applications for monetization and issuance of Notice of Payment Schedule of outstanding VAT Tax Credit Certificates solely issued by the BIR and jointly issued by the One-Stop-Shop Inter-Agency Tax Credit and Duty Drawback Center of the Department of Finance and the BIR | Sep 10, 2012 | View |
| RMC No. 53-2012 | Publishes the full text of the Memorandum of Agreement between the Tax Management Association of the Philippines, Inc. (TMAP) and the Bureau of Internal Revenue and the Mechanics of the TMAP's Tax Infomercial Competition 2012 | Sep 10, 2012 | View |
| RMC No. 52-2012 | Enjoins all government agencies to participate in the celebration of the 10th Anniversary of the Development Policy Research Month | Sep 6, 2012 | View |
| RMO No. 20-2012 | Prescribes the policies and procedures for the implementation of the 2012 Value-Added Tax Audit Program | Sep 5, 2012 | View |
| RMC No. 51-2012 | Amends the deadline for the filing of Applications for Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Monetization | Sep 3, 2012 | View |
| RMO No. 19-2012 | Prescribes the policies and procedures in the Value-Added Tax Audit Program for Large Taxpayers Service | Aug 31, 2012 | View |
| RMO No. 18-2012 | Prescribes the guidelines and procedures in the establishment of eLounge facilities in Revenue District Offices | Aug 28, 2012 | View |
| RMC No. 50-2012 | Prescribes the issuance of Certificate of Tax Clearance to public transport operators as a pre-requisite for acceptance by the LTFRB of an application for approval of sale and transfer of a Certificate of Public Convenience | Aug 28, 2012 | View |
| RMC No. 49-2012 | Announces the waiver of penalties for late e-filing/filing of tax returns and/or e-payment/payment/remittance of taxes due on August 15, 2012 by taxpayers and affected AABs under RDO No. 3-San Fernando, La Union | Aug 28, 2012 | View |
| RMC No. 48-2012 | Enjoins participation to the celebration of the 23rd National Statistics Month in October 2012 | Aug 24, 2012 | View |
| RMC No. 47-2012 | Prescribes the guidelines in the filing of application for enrollment in the Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Monetization Program | Aug 22, 2012 | View |
| RR No. 11-2012 | Amends certain provisions of RR No. 1-2011 | Aug 17, 2012 | View |
| RMC No. 46-2012 | Cancels 1 set of unissued BIR Form No. 0402-Authority to Cancel Assessment (ATCA) | Aug 16, 2012 | View |
| RMC No. 45-2012 | Notifies the loss of several BIR Form No. 2524-Revenue Official Receipt | Aug 16, 2012 | View |
| RMC No. 44-2012 | Publishes the full text of Joint Circular No. 2-2012 of the Department of Finance, Department of Budget and Management and BIR entitled "Providing for the Establishment of the Value-Added Tax (VAT) Tax Credit Certificate (TCC) Monetization Program (“Program”) in Relation to the Special Provisions of Republic Act No. 10155 or the General Appropriations Act of 2012" | Aug 14, 2012 | View |
| RMC No. 43-2012 | Announces to all eFPS filers the availability in the eFPS facility of the Enhanced Annual Income Tax Return (BIR Form No. 1702) prescribed under RR No. 19-2011 | Aug 10, 2012 | View |
| RMC No. 42-2012 | Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices of RR No. 8-Makati City | Aug 9, 2012 | View |
| RMC No. 41-2012 | Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices | Aug 9, 2012 | View |
| RMC No. 40-2012 | Prescribes a period of prescription for Rulings under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amended | Aug 6, 2012 | View |
| RMC No. 39-2012 | Requires the withholding of Income Tax on backwages, allowances and benefits received by employees through garnishments of debts or credits pursuant to a labor dispute award | Aug 6, 2012 | View |
| RMC No. 38-2012 | Provides questions and answers to further clarify the provisions of Revenue Regulations (RR) No. 7-2010, as amended by RR No. 8-2010, implementing the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010" | Aug 6, 2012 | View |
| RMC No. 37-2012 | Clarifies Section 11 of Revenue Regulations No. 06-08 re: rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets | Aug 6, 2012 | View |
| RMC No. 36-2012 | Clarifies whether documents mentioned in Section 199 of the Tax Code of 1997, as amended by RA No. 9243, are subject to the Documentary Stamp Tax of P15.00 | Aug 6, 2012 | View |
