BIR Library
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Showing 234 results: BIR issuances issued in 2022
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 59-2022 | Publishes the March 4, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Apr 27, 2022 | View |
| RMC No. 58-2022 | Publishes the March 10, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Apr 27, 2022 | View |
| RMC No. 57-2022 | Publishes the February 2, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Apr 27, 2022 | View |
| RMC No. 56-2022 | Publishes the March 16, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Apr 27, 2022 | View |
| RMC No. 55-2022 | Notifies the loss of nine (9) triplicate copies of used/issued BIR Form No. 0535 – Taxpayer Information Sheet (TIS) | Apr 26, 2022 | View |
| RMC No. 54-2022 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2022-1, titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2022 under Executive Order No. 80, s. 2012 and Executive Order No. 201, s. 2016" | Apr 25, 2022 | View |
| RMC No. 53-2022 | Publishes the full text of the Data Sharing Agreement between the BIR and the Philippine Statistics Authority | Apr 22, 2022 | View |
| RMC No. 52-2022 | Clarifies the filing and payment date of the franchise tax and its corresponding return for PAGCOR Licensees under RMC No. 32-2022 | Apr 22, 2022 | View |
| RMC No. 51-2022 | Publishes the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Apr 21, 2022 | View |
| RMC No. 50-2022 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations | Apr 20, 2022 | View |
| RMC No. 49-2022 | Amends pertinent portion of the Questions and Answers in RMC No. 24-2022 to align them with the provisions of CREATE Act and its Implementing Rules and Regulations | Apr 20, 2022 | View |
| RMC No. 48-2022 | Revises provisions on the submission of financial statements of cooperatives registered under the Cooperative Development Authority as a requirement for the renewal of Certificate of Tax Exemption of cooperatives pursuant to RMO No. 76-2010 | Apr 20, 2022 | View |
| RMC No. 47-2022 | Publishes the full text of the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Apr 19, 2022 | View |
| RMC No. 46-2022 | Clarifies the deadline of submission of attachments to the 2021 Annual Income Tax Return and other matters | Apr 18, 2022 | View |
| RMC No. 45-2022 | Revises the requirements on the manner of remittance of penalties of 5% and 20% for early withdrawal of qualified contribution under Personal Equity and Retirement Account (PERA) Act of 2008 | Apr 13, 2022 | View |
| RMC No. 44-2022 | Prescribes guidelines in the filing of Annual Income Tax Returns and payment of tax due thereon for TY 2021 | Apr 12, 2022 | View |
| RMC No. 43-2022 | Prescribes the non-imposition of surcharge on amended tax returns | Apr 12, 2022 | View |
| RMC No. 42-2022 | Clarifies the deadline for filing of Annual Income Tax Returns for TY ending December 31, 2021; providing guidelines in the manner of filing and payment thereof; and non-imposition of surcharge on amended returns | Apr 12, 2022 | View |
| RR No. 3-2022 | Implements the provisions of RA No. 11635, titled "An Act Amending Section 27 (B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" on the income taxation of proprietary educational institutions and hospitals which are non-profit | Apr 8, 2022 | View |
| RMC No. 41-2022 | Notifies the loss one (1) set of unused BIR Form No. 0535 – Taxpayer Information Sheet | Apr 8, 2022 | View |
| RMC No. 40-2022 | Provides clarifications and guidelines on the use of Electronic Audited Financial Statement (eAFS) System | Apr 6, 2022 | View |
| RMC No. 39-2022 | Prescribes the manner of payment of penalty relative to violations incurred by Registered Business Enterprises under the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement | Apr 6, 2022 | View |
| RMC No. 38-2022 | Clarifies the Transitory Provision for the non-income related tax incentives granted to registered export enterprises under Investment Promotion Agencies | Apr 6, 2022 | View |
| RMC No. 37-2022 | Clarifies the guidelines on the submission of Certificate of Entitlement to Tax Incentives pursuant to RMC No. 28-2022 | Apr 6, 2022 | View |
| RMC No. 36-2022 | Prescribes the uniform template for VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies in relation to Q & A No. 34 of RMC No. 24-2022 | Apr 6, 2022 | View |