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10 matching records · 1,352 in the collection
Showing 10 on page 1 · RMC · Payments & refunds
RMC No. 62-2026 Digest
To extend until June 30, 2026 the deadlines for filing tax returns, paying the corresponding taxes due thereon, and submitting required documents for taxpayers affected by the eart…
Procedures for the Filing and Payment of Quarterly Royalty under Republic Act No. 12253 (Enhanced Fiscal Regime for Large-Scale Metallic Mining Act)
Prescribes interim procedures for filing and paying the quarterly large-scale metallic mining royalty under Sec. 151-A (RA 12253) using BIR Form No. 0605 with tax type 'MC' and ATCs MC 344/MC 345, with separate filings per ring-fenced agreement, pending a dedicated royalty return.
RMC No. 35-2026 Digest
To clarify the deadline for filing a Request for Reconsideration of the full or partial denial of a claim for VAT/Excise tax refund within the National Office (pursuant to RR No. 8…
RMC No. 76-2025 Digest
To extend the deadlines for filing position papers, replies, protests, documents and similar correspondences in relation to ongoing BIR audit investigations, tax refund application…
RMC No. 114-2024 Digest
To circularize Department Order (DO) No. 72-2024 revoking DO No. 62-2024, which implemented the revised schedules of zonal values of real properties in municipalities within Revenu…
RMC No. 48-2024
Prescribes how to accomplish the new version of BIR Form 2000 (version 2018) monthly DST declaration/return under the three DST collection methods: the eDST System, constructive affixture, and loose documentary stamps.
RMC No. 10-2023
RMC No. 10-2023 urges sellers habitually engaged in the sale of real properties, such as real estate developers with voluminous ONETT transactions, to use the BIR's eONETT System to secure the ONETT Computation Sheet and Electronic Certificate Authorizing Registration for real property sales/transfers. It also encourages these sellers to pay electronically through the BIR's available ePayment channels.
RMC No. 7-2023
To clarify the nature of the Return Processing System (RPS) Assessment being issued by the Bureau of Internal Revenue.
RMC No. 111-2022
Publishes EO 170, which directs government agencies (and enjoins LGUs) to adopt digital payments for government disbursements and collections — including a digital mode for collecting taxes, fees, and tolls — while keeping cash acceptance. Implementing rules are due within 90 days, with full digital adoption within six months of the IRR and a tiered transition of up to three years.
RMC No. 45-2022
To revise the requirements on the manner of remittance of the five percent (5%) and twenty percent (20%) penalties imposed for early withdrawal of qualified contribution under the …