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Showing 137 results: BIR issuances issued in 2012

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 07-2012Circularizes relevant portion of BIR Ruling No. 023-10 concerning the Capital Gains Tax and Documentary Stamp Tax liability of a non-stock non-profit organization on its disposition of real propertyFeb 24, 2012View
RR No. 3-2012Prescribes the effectivity of threshold amounts for sale of residential lot, sale of house and lot, lease of residential unit and sale or lease of goods or properties or performance of services covered by Section 109 (P), (Q) and (V) of the Tax Code of 1997, as amendedFeb 20, 2012View
RR No. 2-2012Prescribes the tax administration treatment of petroleum and petroleum products imported into the Philippines including those coming in through freeport zones and economic zones and registration of all storage tanks, facilities, depots and terminalsFeb 20, 2012View
RR No. 1-2012Requires the mandatory submission of Quarterly Summary List of Sales and Purchases by all VAT registered taxpayersFeb 20, 2012View
RMC No. 06-2012Specifies that RMC No. 43-2011 refers to “Home Development Mutual Fund Law of 2009”Feb 16, 2012View
RMO No. 02-2012Streamlines the reportorial requirements of the Taxpayer Assistance ServiceFeb 14, 2012View
RMC No. 05-2012Notifies the loss of 20 unused pads of Accountable Form No. 51 – Official ReceiptFeb 6, 2012View
RMC No. 04-2012Notifies the loss of 1 set of unused BIR Form No. 2524 – Revenue Official ReceiptJan 18, 2012View
RMO No. 01-2012Prescribes the allocation of the CY 2012 BIR collection goal by implementing officeJan 12, 2012View
RMC No. 03-2012Clarifies the tax implications of General Professional PartnershipJan 12, 2012View
RMC No. 02-2012Reiterates the existing rules and policies on the acceptance of payments of internal revenue taxes by RCOs during specified deadlines and issuance of RORs in accepting tax payments, in cash or in checks over the P20,000.00 thresholdJan 3, 2012View
RMC No. 01-2012Reminds all Revenue District Officers on the submission of reports relative to the Authorized Agent Bank’s compliance in the collection of internal revenue taxesJan 3, 2012View