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Showing 137 results: BIR issuances issued in 2012

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 35-2012Clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation and other non-profit purposesAug 6, 2012View
RMC No. 34-2012Clarifies the tax implications of integrating the Domestic Passenger Service Charge at the point of sale of airline ticketsAug 1, 2012View
RMC No. 33-2012Notifies the loss of original copy from 1 set of unused BIR Form No. 2524 – Revenue Official ReceiptJul 25, 2012View
RMC No. 32-2012Clarifies the grant of tax exemption to private contractors for socialized housing projects under the "Urban Development and Housing Act of 1992"Jul 16, 2012View
RMO No. 17-2012Further amends RMO No. 9-95, as amended, on the submission of BIR Form No. 1209 (Consolidated Monthly Statistical Report of Revenue Collections)Jul 13, 2012View
RMC No. 31-2012Reiterates the policies and guidelines in the computation of penalties on dishonored checksJul 13, 2012View
RMC No. 30-2012Notifies the loss of several accountable formsJul 5, 2012View
RMC No. 29-2012Clarifies the form to be used for Waiver of the Defense of Prescription under the Statute of LimitationsJun 29, 2012View
RMO No. 16-2012Prohibits smoking based on 100% smoke-free environment policy, restricts interactions with the tobacco industry and imposes sanctions for violation of the ruleJun 28, 2012View
RMO No. 15-2012Amends the policies, guidelines and procedures in the reporting, recording and monitoring of attendance of revenue officials and employeesJun 21, 2012View
RMC No. 28-2012Publishes the full text of the Implementing Guidelines of the Memorandum of Agreement between the BIR and MGBJun 21, 2012View
RMC No. 27-2012Notifies the loss of 1 unused set of BIR Form No. 1425 – Notice of Disqualification under NO AUDIT PROGRAMJun 18, 2012View
RR No. 10-2012Defines the requirements for joint venture or consortium formed for the purpose of undertaking construction projects and prescribes the mandatory enrollment of local contractors in the Electronic Filing and Payment SystemJun 1, 2012View
RR No. 9-2012Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary salesJun 1, 2012View
RMC No. 26-2012Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptJun 1, 2012View
RMC No. 25-2012Prescribes the use of BIR Form Nos. 2302-MCA (Tax Subsidy Availment Certificate) and 2326-MCA (Tax Subsidy Debit Memo)May 22, 2012View
RMC No. 24-2012Clarifies the issue on the maintenance and submission of Official Register Books on tax-paid petroleum products stored on formerly bonded storage facilitiesMay 21, 2012View
RMO No. 14-2012Allocates the CY 2012 collection goal to implementing offices under the Large Taxpayers ServiceMay 18, 2012View
RMO No. 13-2012Prescribes the revised guidelines and procedures in handling Letter Notices generated through Third-Party Information data matching with tax returnsMay 16, 2012View
RMO No. 12-2012Prescribes the guidelines and procedures in the implementation of the Electronic Sales Reporting by taxpayers using Cash Register Machines, Point of Sales Machines and other invoice/receipt generating machines, and for other purposeMay 16, 2012View
RR No. 8-2012Further amends Revenue Regulations relative to the “De Minimis Benefits”May 11, 2012View
RMO No. 11-2012Further amends RMO No. 4 – 2012 due to the adjustments in the allocation of CY 2012 BIR collection goal by implementing office affected by delisting/enlisting of taxpayers and updates in the CY 2011 collection dataMay 10, 2012View
RMC No. 23-2012Reiterates the responsibilities of officials and employees of government offices for the withholding of applicable taxes on certain income payments and the imposition of penalties for non-compliance thereofMay 8, 2012View
RMC No. 22-2012Clarifies the implementation of Revenue Regulations No. 5-2012May 7, 2012View
RMC No. 21-2012Circularizes the full text of Executive Order No. 68 entitled “Monetization Program of Outstanding Value-Added Tax (VAT) Tax Credit Certificates (TCCs)”May 3, 2012View