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. 35-2012 | Clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation and other non-profit purposes | Aug 6, 2012 | View |
| RMC No. 34-2012 | Clarifies the tax implications of integrating the Domestic Passenger Service Charge at the point of sale of airline tickets | Aug 1, 2012 | View |
| RMC No. 33-2012 | Notifies the loss of original copy from 1 set of unused BIR Form No. 2524 – Revenue Official Receipt | Jul 25, 2012 | View |
| RMC No. 32-2012 | Clarifies the grant of tax exemption to private contractors for socialized housing projects under the "Urban Development and Housing Act of 1992" | Jul 16, 2012 | View |
| RMO No. 17-2012 | Further amends RMO No. 9-95, as amended, on the submission of BIR Form No. 1209 (Consolidated Monthly Statistical Report of Revenue Collections) | Jul 13, 2012 | View |
| RMC No. 31-2012 | Reiterates the policies and guidelines in the computation of penalties on dishonored checks | Jul 13, 2012 | View |
| RMC No. 30-2012 | Notifies the loss of several accountable forms | Jul 5, 2012 | View |
| RMC No. 29-2012 | Clarifies the form to be used for Waiver of the Defense of Prescription under the Statute of Limitations | Jun 29, 2012 | View |
| RMO No. 16-2012 | Prohibits smoking based on 100% smoke-free environment policy, restricts interactions with the tobacco industry and imposes sanctions for violation of the rule | Jun 28, 2012 | View |
| RMO No. 15-2012 | Amends the policies, guidelines and procedures in the reporting, recording and monitoring of attendance of revenue officials and employees | Jun 21, 2012 | View |
| RMC No. 28-2012 | Publishes the full text of the Implementing Guidelines of the Memorandum of Agreement between the BIR and MGB | Jun 21, 2012 | View |
| RMC No. 27-2012 | Notifies the loss of 1 unused set of BIR Form No. 1425 – Notice of Disqualification under NO AUDIT PROGRAM | Jun 18, 2012 | View |
| RR No. 10-2012 | Defines 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 System | Jun 1, 2012 | View |
| RR No. 9-2012 | Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary sales | Jun 1, 2012 | View |
| RMC No. 26-2012 | Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt | Jun 1, 2012 | View |
| RMC No. 25-2012 | Prescribes the use of BIR Form Nos. 2302-MCA (Tax Subsidy Availment Certificate) and 2326-MCA (Tax Subsidy Debit Memo) | May 22, 2012 | View |
| RMC No. 24-2012 | Clarifies the issue on the maintenance and submission of Official Register Books on tax-paid petroleum products stored on formerly bonded storage facilities | May 21, 2012 | View |
| RMO No. 14-2012 | Allocates the CY 2012 collection goal to implementing offices under the Large Taxpayers Service | May 18, 2012 | View |
| RMO No. 13-2012 | Prescribes the revised guidelines and procedures in handling Letter Notices generated through Third-Party Information data matching with tax returns | May 16, 2012 | View |
| RMO No. 12-2012 | Prescribes 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 purpose | May 16, 2012 | View |
| RR No. 8-2012 | Further amends Revenue Regulations relative to the “De Minimis Benefits” | May 11, 2012 | View |
| RMO No. 11-2012 | Further 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 data | May 10, 2012 | View |
| RMC No. 23-2012 | Reiterates 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 thereof | May 8, 2012 | View |
| RMC No. 22-2012 | Clarifies the implementation of Revenue Regulations No. 5-2012 | May 7, 2012 | View |
| RMC No. 21-2012 | Circularizes the full text of Executive Order No. 68 entitled “Monetization Program of Outstanding Value-Added Tax (VAT) Tax Credit Certificates (TCCs)” | May 3, 2012 | View |
