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Showing 182 results: BIR issuances issued in 2023

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 112-2023Clarifies the duty of the Food and Drug Administration to determine classification of beverages pursuant to Sec. 150-B of the NIRC of 1997, as amended, and as implemented by RR No. 20-2018Oct 17, 2023View
RMC No. 111-2023Announces the availability of Wage Orders issued by the Regional Tripartite Wages and Productivity Board (RTWPB) in the BIR WebsiteOct 16, 2023View
RMC No. 110-2023Notifies the loss of ten (10) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetOct 16, 2023View
RMC No. 109-2023Announces the availability of the Taxpayer Registration-Related Applications (TRRA) PortalOct 13, 2023View
RMC No. 108-2023Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under Region III (Central Luzon) as prescribed by Wage Order No. RBIII-24Oct 10, 2023View
RMC No. 107-2023Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under Region II (Cagayan Valley) as prescribed by Wage Order No. RTWPB 2-22Oct 10, 2023View
RMC No. 106-2023Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under Region XII (SOCCSKSARGEN) as prescribed by Wage Order No. RB XII-23Oct 10, 2023View
RMC No. 105-2023Provides clarification and guidance on the affixture of internal revenue stamps on vapor products pursuant to Section 9 of RR No. 18-2021 and Section 4 (H) of RR No. 14-2022Oct 10, 2023View
RMC No. 104-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of September 2023Oct 6, 2023View
RMC No. 103-2023Notifies the loss of two (2) sets of unused/unissued accountable formsOct 4, 2023View
RMC No. 102-2023Notifies the loss of twenty-four (24) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information SheetOct 4, 2023View
RMC No. 101-2023Notifies the loss of two (2) triplicate copies of used/issued BIR Form No. 0535 — Taxpayer Information SheetOct 4, 2023View
RMC No. 100-2023Clarifies certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of RR No. 2-2023Oct 4, 2023View
RMC No. 99-2023Clarifies the applicable taxes due on sale of real property considered as ordinary assets of the seller and other relevant mattersOct 3, 2023View
RR No. 12-2023Implements Section 237 of the National Internal Revenue Code of 1997, as Amended, on the issuance of receipts or sales or commercial invoices by Agricultural ProducersOct 2, 2023View
RMO No. 33-2023Reiterates Section 3.J of RR No. 17-2003 on the withholding of taxes for the sale of real property on installment planSep 29, 2023View
RMO No. 32-2023Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2023 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (AITF-MC) No. 2023-1Sep 28, 2023View
RMO No. 31-2023Amends RMC No. 14 – 2018 relative to the monitoring of Compliance Section under the Revenue District OfficeSep 28, 2023View
RMC No. 98-2023Enjoins all BIR officials and employees to participate in the celebration of the 34th National Statistics MonthSep 28, 2023View
RMO No. 30-2023Prescribes the revised guidelines for Information Asset ClassificationSep 22, 2023View
RMC No. 97-2023Provides tax compliance reminders to all candidates and other participants in any national or local elections, including Barangay or Sangguniang Kabataan (SK) ElectionsSep 22, 2023View
RMC No. 96-2023Circularizes the new Daily Minimum Wage Rates in certain Sectors/lndustries under Region VII (Central Visayas) as prescribed by Wage Order No. ROVII-24Sep 19, 2023View
RMC No. 95-2023Circularizes the new Daily Minimum Wage Rates in certain Sectors/lndustries under Region IV-A (CALABARZON) as prescribed by Wage Order No. IVA-20Sep 19, 2023View
RR No. 11-2023Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amendedSep 14, 2023View
RMC No. 94-2023Announces the availability of Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS)Sep 13, 2023View