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Showing 234 results: BIR issuances issued in 2022

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 20-2022Provides guidance on the filing of Requests for Confirmation, Tax Treaty Relief Applications and Tax Sparing ApplicationsFeb 17, 2022View
RMO No. 13-2022Amends the provisions of RMO No. 56-2019 on the initial recording of internal revenue tax collections through Authorized Agent Banks, and RMO No. 36-2016 on the preparation of BIR Form No. 12.09 for taxes collected by Revenue Collection OfficersFeb 16, 2022View
RMO No. 12-2022Prescribes the guidelines in the processing and issuance of digitalized Request of Certificate of Employment (COE) and Service Record (SR)Feb 7, 2022View
RMO No. 11-2022Prescribes the guidelines in the processing and issuance of Certificate of Employment (COE) and Service Record (SR)Feb 7, 2022View
RMC No. 19-2022Provides clarification and guidance on Section 8 of RR No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the NIRC of 1997, as amended by RA No. 11534 (CREATE)Feb 4, 2022View
RMC No. 18-2022Circularizes RA No. 11597, titled “An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as ‘An Act Creating the Philippine Veterans Bank, and for Other Purposes”’Feb 4, 2022View
RMO No. 10-2022Prescribes the updated List of Reportorial Requirements under the Client Support ServiceFeb 3, 2022View
RMC No. 17-2022Publishes the full text of letter from the DOH endorsing updates to the List of VAT-Exempt COVID-19 Medicines under RA No. 11534Jan 31, 2022View
RMC No. 16-2022Clarifies the scope and coverage of the extension of deadlines granted pursuant to Revenue Regulations No. 1-2022Jan 31, 2022View
RR No. 1-2022Extends the deadline for the filing of returns and payment of the corresponding taxes due thereon, including submission of required documents (position papers, replies, protests, documents and other similar letters and correspondences in relation to on-going BIR audit investigation), application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Regional and District Offices classified under Alert Level 3 or higherJan 27, 2022View
RMC No. 15-2022Publishes the revised BIR One-Page FOI ManualJan 27, 2022View
RMC No. 14-2022Publishes the Revised People’s FOI Manual of the BIR, Updated List of FOI Receiving Offices and Officers and FOI Request Process FlowchartJan 25, 2022View
RMC No. 13-2022Circularizes RA No. 11635, titled “An Act Amending Section 27(B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes”Jan 24, 2022View
RMC No. 12-2022Circularizes RA No. 11598, titled “An Act Authorizing the Department of Agriculture to Provide for Direct Cash Assistance to Farmers who are Tilling Two (2) Hectares and Below of Rice Land Until 2024, and Use for the Purpose the Annual Tariff Revenues in Excess of Ten Billion Pesos (P10B) of the Rice Competitiveness Enhancement Fund Created Under Republic Act No. 11203, entitled "An Act Liberalizing the Importation, Exportation and Trading of Rice, Lifting for the Purpose the Quantitative Import Restriction on Rice, and for Other Purposes"”Jan 24, 2022View
RMC No. 11-2022Circularizes RA No. 11595, titled “An Act Amending Republic Act No. 8762, Otherwise Known as the ‘Retail Trade Liberalization Act of 2000’, by Lowering the Required Paid-Up Capital for Foreign Retail Enterprises, and for Other Purposes”Jan 24, 2022View
RMO No. 9-2022Prescribes the policies and procedures on the use of Video Conference Hearing as alternative mode to face-to-face formal investigation/hearing for administrative casesJan 21, 2022View
RMO No. 8-2022Prescribes the adoption and use of the BIR Project Management ManualJan 20, 2022View
RMC No. 10-2022Publishes the CY 2022 BIR Priority Programs and ProjectsJan 20, 2022View
RMC No. 9-2022Circularizes the Consolidated Price of Sugar at Millsite for the Month of November 2021Jan 19, 2022View
RMC No. 8-2022Circularizes the Consolidated Price of Sugar at Millsite for the Month of October 2021Jan 19, 2022View
RMC No. 7-2022Circularizes the Consolidated Price of Sugar at Millsite for the Month of September 2021Jan 19, 2022View
RMO No. 7-2022Prescribes the policies and guidelines in the creation and management of official social media accounts of the BIRJan 18, 2022View
RMC No. 6-2022Clarifies the Documentary Stamp Tax imposed under Section 175 of the 1997 Tax Code, as amended, on transfer of shares of stocksJan 18, 2022View
RMC No. 5-2022Publishes the letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Products under RA Nos. 10963 and 11534Jan 17, 2022View
RMO No. 6-2022Prescribes the guidelines and procedures on the creation, modification and dropping of Alphanumeric Tax Code (ATC)Jan 14, 2022View