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Showing 139 results: BIR issuances issued in 2014

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 89-2014Clarifies the implementation of the increase in Excise Tax rates on locally-manufactured cigarettes effective January 1, 2015 in relation to the new Internal Revenue StampsDec 23, 2014View
RR No. 11-2014Amends further the provisions of Section 2.57.2 of RR No. 2-98, as amended, creating a separate sub-section for the withholding of creditable Income Tax on Real Estate Investment Trust (REIT) and reclassifying the treatment of locally- produced raw sugar as a separate sub-section for purposes of the creditable withholding taxDec 22, 2014View
RMC No. 88-2014Circularizes the revised BIR Form No. 0611-A (Payment Form Covered by a Letter Notice) October 2014 ENCSDec 19, 2014View
RMO No. 39-2014Prescribes the use of the revised BIR Form No. 0044 (Request for System Access Form)Dec 15, 2014View
RR No. 10-2014Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file and pay taxes through the Electronic Filing and Payment System (eFPS)Dec 10, 2014View
RMO No. 38-2014Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts FundDec 9, 2014View
RMC No. 87-2014Suspends all audit and other field operations of the BIR effective December 16, 2014Dec 9, 2014View
RMO No. 37-2014Consolidates the reportorial requirements of the Resource Management GroupDec 5, 2014View
RMC No. 86-2014Clarifies the valuation of contributions or gifts actually paid or made in computing taxable incomeDec 5, 2014View
RMC No. 85-2014Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524Dec 5, 2014View
RMC No. 84-2014Notifies the loss of 1 set of used but unissued BIR Form No. 0422 – Mission OrderDec 5, 2014View
RMC No. 83-2014Circularizes the deadline for the surrender of manual forms of Tax Remittance AdviceDec 3, 2014View
RMC No. 82-2014Publishes the full text of Joint Circular No. 002.2014 of the DOF, DBM, BOC and BIR, providing for the establishment of a mechanism for qualified VAT-registered persons to receive the cash equivalent of their outstanding VAT Tax Credit CertificatesDec 2, 2014View
RMC No. 81-2014Notifies the loss of 2 pads of unused BIR Form No. 2524 – Revenue Official ReceiptNov 19, 2014View
RMC No. 80-2014Notifies the loss of 33 unused sets of BIR Form No. 0423 – Apprehension SlipNov 14, 2014View
RR No. 9-2014Further amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereofNov 5, 2014View
RMC No. 79-2014Clarifies the tax treatment of stock option plans and other option plansNov 3, 2014View
RMC No. 78-2014Circularizes clarifications on the requirement of FDA Certification for the feed ingredients enumerated in RMC No. 66-2014Oct 24, 2014View
RR No. 8-2014Amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereofOct 16, 2014View
RMO No. 36-2014Prescribes the CY 2014 Operational Key Performance Indicators and Accomplishment Reporting for the Revenue Regions, Regional Divisions and Revenue District OfficesOct 14, 2014View
RMC No. 77-2014Clarifies certain requirements on the processing of applications for cash conversion of Tax Credit CertificatesOct 13, 2014View
RMC No. 76-2014Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing RegistrationOct 13, 2014View
RMC No. 75-2014Publishes the full text of the DOF Memorandum relative to the guidelines and standard operating procedures on foreign and local training/scholarshipsOct 9, 2014View
RMO No. 35-2014Prescribes the policies, guidelines and procedures in the use of Accounts Receivable Management System in the management and monitoring of Accounts Receivable/ Deliquent AccountsOct 2, 2014View
RMO No. 34-2014Clarifies certain provisions of RMO No. 20-2013 on the issuance of Tax Exemption Rulings for qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amendedSep 18, 2014View