BIR Library
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Showing 131 results: BIR issuances issued in 2013
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 50-2013 | Clarifies the “Tentative Annual Income Tax Returns” being filed by certain taxpayers | Jul 18, 2013 | View |
| RR No. 12-2013 | Amends Section 2.58.5 of RR No. 2-98, as amended, relative to the requirements for deductibility of certain income payments | Jul 12, 2013 | View |
| RMC No. 49-2013 | Circularizes the revocation of Certification Ruling issued under SN No. 391-2009 | Jul 10, 2013 | View |
| RMC No. 48-2013 | Issues tax compliance reminders to participants of the May 13, 2013 midterm elections | Jul 8, 2013 | View |
| RMO No. 19-2013 | Amends certain provisions of RMO No. 45-2011 relative to the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIR | Jul 5, 2013 | View |
| RMC No. 47-2013 | Notifies the loss of several accountable forms | Jul 1, 2013 | View |
| RMO No. 18-2013 | Amends RMO No. 7-2013 relative to the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue District No. 6 | Jun 28, 2013 | View |
| RMO No. 17-2013 | Creates, modifies and drops Alphanumeric Tax Code on Excise Tax pursuant to Republic Act No. 10351, “An Act Restructuring the Excise Tax on Alcohol and Tobacco Products” as Implemented by Revenue Regulations No. 17-2012 | Jun 27, 2013 | View |
| RMC No. 46-2013 | Clarifies the taxability of benefits under Collective Negotiations Agreement granted to government employees’ organizations duly approved/accredited by the Civil Service Commission | Jun 26, 2013 | View |
| RMO No. 16-2013 | Directs BIR offices to inform all government offices to act and serve as “Role Model” to the taxpaying public with regards to tax compliance | Jun 21, 2013 | View |
| RMC No. 45-2013 | Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt | Jun 11, 2013 | View |
| RMC No. 44-2013 | Extends the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters | Jun 11, 2013 | View |
| RR No. 11-2013 | Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filing | Jun 6, 2013 | View |
| RR No. 10-2013 | Amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as last amended by RR No. 30-2003, which provides for the inclusion of real estate service practitioners who passed the licensure examination given by the Real Estate Service under the Professional Regulations Commission as among those professionals falling under Section 2.57.2(A)(1) of RR No. 2-98, as amended, and RR No. 14-2002 as regards income payments to certain brokers and agents | Jun 6, 2013 | View |
| RMO No. 15-2013 | Prescribes the CY 2013 Operational Key Performance Indicators and accomplishment reporting for offices under the Large Taxpayers Service | May 28, 2013 | View |
| RMC No. 43-2013 | Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt | May 28, 2013 | View |
| RMC No. 42-2013 | Notifies the loss of 4 sets of previously cancelled BIR Form No. 0402 – Authority to Cancel Assessment | May 21, 2013 | View |
| RMC No. 41-2013 | Publishes the full text of Implementing Rules and Regulations of RA No. 10165, otherwise known as the "Foster Care Act of 2012" | May 16, 2013 | View |
| RMC No. 40-2013 | Circularizes the full text of RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” | May 14, 2013 | View |
| RR No. 9-2013 | Amends certain provisions of RR No. 30-2002 relative to the payment of the amount offered as compromise settlement | May 10, 2013 | View |
| RR No. 8-2013 | Amends certain provisions of RR No. 7-2013, which provides for the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of the 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | May 10, 2013 | View |
| RMO No. 14-2013 | Prescribes the revised office codes for the National Office and the Revenue Data Centers based on the BIR Rationalization Plan under EO No. 366 | May 8, 2013 | View |
| RMC No. 39-2013 | Clarifies the guidelines on the receipt of protest letter on Final Assessment Notices and Final Decision on Disputed Assessments | May 7, 2013 | View |
| RMO No. 13-2013 | Prescribes the work-around procedures in the accreditation of printers as a prerequisite to the printing of official receipts, sales invoices and other commercial receipts and/or invoices | May 3, 2013 | View |
| RMO No. 12-2013 | Prescribes the work-around guidelines and procedures in the processing of Authority to Print (ATP) official receipts, sales invoices and other commercial invoices in the interim period until the online ATP System is fully developed | May 3, 2013 | View |