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. 07-2012 | Circularizes 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 property | Feb 24, 2012 | View |
| RR No. 3-2012 | Prescribes 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 amended | Feb 20, 2012 | View |
| RR No. 2-2012 | Prescribes 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 terminals | Feb 20, 2012 | View |
| RR No. 1-2012 | Requires the mandatory submission of Quarterly Summary List of Sales and Purchases by all VAT registered taxpayers | Feb 20, 2012 | View |
| RMC No. 06-2012 | Specifies that RMC No. 43-2011 refers to “Home Development Mutual Fund Law of 2009” | Feb 16, 2012 | View |
| RMO No. 02-2012 | Streamlines the reportorial requirements of the Taxpayer Assistance Service | Feb 14, 2012 | View |
| RMC No. 05-2012 | Notifies the loss of 20 unused pads of Accountable Form No. 51 – Official Receipt | Feb 6, 2012 | View |
| RMC No. 04-2012 | Notifies the loss of 1 set of unused BIR Form No. 2524 – Revenue Official Receipt | Jan 18, 2012 | View |
| RMO No. 01-2012 | Prescribes the allocation of the CY 2012 BIR collection goal by implementing office | Jan 12, 2012 | View |
| RMC No. 03-2012 | Clarifies the tax implications of General Professional Partnership | Jan 12, 2012 | View |
| RMC No. 02-2012 | Reiterates 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 threshold | Jan 3, 2012 | View |
| RMC No. 01-2012 | Reminds all Revenue District Officers on the submission of reports relative to the Authorized Agent Bank’s compliance in the collection of internal revenue taxes | Jan 3, 2012 | View |
