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Showing 25 on page 7 · RMC
RMC No. 25-2022
To clarify the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR), including the classification of incom…
RMC No. 24-2022
To clarify issues relative to Revenue Regulations (RR) No. 21-2021 implementing the amendments to the VAT zero-rating provisions under Sections 106 and 108 of the Tax Code, in rela…
RMC No. 23-2022
To suspend the Income Tax incentives of IT-BPM Registered Business Enterprises that violated the FIRB-prescribed work-from-home threshold and to prescribe how the corresponding Inc…
RMC No. 22-2022
To provide Tax Compliance Reminders for the May 9, 2022 National and Local Elections.
RMC No. 21-2022
To prescribe the guidelines in the claim of Input Value-Added Tax (VAT) on purchases or importations of capital goods pursuant to Section 110 of the National Internal Revenue Code …
RMC No. 20-2022
The Circular is issued to limit the number of RFCs and TTRAs filed with ITAD by clarifying that taxpayers already issued COEs whose tenor allows the ruling to be applied to subsequ…
RMC No. 19-2022
The Circular was issued to provide clarification and guidance to the RDO, other internal revenue officers and others concerned on Section 8 of RR No. 5-2021, particularly the manda…
RMC No. 18-2022
The purpose of RMC No. 18-2022 is to circularize Republic Act No. 11597, the revised charter of the Philippine Veterans Bank.
RMC No. 17-2022
To publish, for the information and guidance of all internal revenue officers, employees and others concerned, the January 3, 2022 DOH letter endorsing updates to the list of COVID…
RMC No. 16-2022
To clarify the scope and coverage of the extension of deadlines granted pursuant to Revenue Regulations (RR) No. 1-2022, particularly Section 2, items (1) and (3), in response to n…
RMC No. 15-2022
To publish, in compliance with and in observance of the Bureau's Freedom of Information (FOI) Program, the Bureau's Revised One-Page FOI Manual for the information of the public.
RMC No. 14-2022
To confirm the BIR's consistent compliance with, and commitment to institutionalize, Executive Order No. 2, s. 2016 (Freedom of Information Program), and to publish the Revised Peo…
RMC No. 13-2022 Annex A
No issuance text was provided for RMC No. 13-2022 (the document body is empty). Only identity metadata (RMC, No. 13, year 2022) is available; no substantive provisions, tax types, …
RMC No. 12-2022 Annex A
No issuance text was provided for RMC No. 12-2022; the document body is empty, so no substantive analysis could be performed and no claims could be grounded in the text.
RMC No. 11-2022
To circularize Republic Act No. 11595 for the information and guidance of all internal revenue officials, employees and others concerned, attaching a copy of the law as Annex "A" a…
RMC No. 10-2022
To publish and disseminate the BIR's CY 2022 Priority Programs and Projects and to enjoin all Bureau offices to align their activities and undertakings with these priorities.
RMC No. 9-2022
To consolidate the weekly Operations Memoranda (OM Nos. 85-2021, 87-2021, 88-2021, and 90-2021) for November 2021 and circularize the weekly Price of Sugar at Millsite issued by th…
RMC No. 8-2022 Annex A
The purpose of RMC No. 8-2022 cannot be determined from the provided text, which contains no legible operative language.
RMC No. 7-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of September 2021, contained in Operations Memorandum Nos. 70-2021, 71-2021, 72-2021 and 73-2021, for purpo…
RMC No. 6-2022 2
To clarify the Documentary Stamp Tax imposed under Section 175 of the 1997 Tax Code, as amended, on transfer of shares of stocks.
RMC No. 5-2022
To publish the FDA's endorsement of the Corrigendum to the List of Medicines for Kidney Diseases and to update and supplement the controlling consolidated list of VAT-exempt produc…
RMC No. 4-2022
To clarify specific provisions in Revenue Memorandum Order No. 23-2021 relative to the guidelines and procedures on Digital/Online Learning in the BIR.
RMC No. 3-2022
To clarify the preparation of assessment notices for compromise penalty(ies), pursuant to RMO No. 7-2015 and RR No. 12-99, as amended by RR No. 18-2013, in the issuance of a defici…
RMC No. 2-2022
To publish the full text of a Department of Health letter endorsing updates to the List of VAT-Exempt Drugs and Vaccines Prescribed and Directly Used for COVID-19 Treatment under R…
RMC412014
To present the BIR's agency performance measures, formulas, and performance targets for calendar years 2014, 2015, and 2016.