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33 matching records · 1,352 in the collection
Showing 33 on page 1 · RMC · Withholding tax
RMC No. 79-2026 Digest
To clarify the provisions of Revenue Regulations (RR) No. 24-2025 on the imposition of Creditable Withholding Tax on Top Withholding Agents (TWA).
RMC No. 60-2026 Digest
To amend Revenue Memorandum Circular No. 116-2024 by including the Lifeline Subsidy and the Green Energy Auction Allowance as government mandated charges not subject to Output Tax …
RMC No. 57-2026 Digest
To clarify the inclusion of jackpot prizes from casino and other gambling activities within the statutory definition of "winnings" subject to final withholding tax pursuant to Sect…
RMC No. 64-2024 Digest
To clarify the ante-dating of deeds of sale involving real properties.
RMC No. 61-2024
To announce the availability of the Alphalist Data Entry and Validation Module Version 7.3 and its updated file structures and standard file naming convention.
RMC 29-2024
To extend the deadline for submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) from February 28, 2024 to March 31, 2024 and to standardize, for u…
RMC No. 16-2024 Final
To extend the deadline for submission of the Alphabetical List of Employees/Payees from whom taxes were withheld for taxable year 2023 using the new version of the Alphalist Data E…
RMC No. 8-2024
RMC No. 8-2024 clarifies RR No. 16-2023's creditable withholding tax on remittances by e-marketplace operators and DFSPs to online sellers/merchants, covering its January 11, 2024 effectivity, the ₱500,000.00 annual threshold, Sworn Declaration and BIR registration requirements, operator duties, and a 90-day transitory compliance period.
RMC No. 1-2024
To direct all National Government Agencies (NGAs) to discontinue using the electronic Tax Remittance Advice (eTRA) for payment of penalties, requiring that penalties be paid in cas…
RMC No. 99-2023
To clarify the applicable taxes due on the sale of real property considered as ordinary assets of the seller and other relevant matters.
RMC No. 97-2023
To provide tax compliance reminders to all candidates and other participants in any national or local elections, including Barangay or Sangguniang Kabataan (SK) Elections.
RMC No. 92-2023
To announce the availability of BIR Form No. 1621 in the eFPS and to direct mandated eFPS taxpayers to file the return and pay the corresponding tax due through eFPS effective imme…
RMC No. 62-2023
To announce the availability of BIR Forms 1604-C, 1604-E, 1604-F, and 0620 in the eFPS and to direct all eFPS-mandated taxpayers to file these returns and pay corresponding taxes d…
RMC No. 47-2023v2
To reiterate the proper time of remittance of Withholding Taxes by National Government Agencies and instrumentalities, Local Government Units, and Government Owned and Controlled C…
RMC No. 9-2023
To announce the availability of revised BIR Forms 1606 and 1706, revised due to the implementation of the TRAIN Law, and to provide guidance on where the forms may be obtained and …
RMC No. 160-2022
To announce the availability of the revised Alphalist Format in BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation), January 2018 ENCS.
RMC No. 150-2022
To circularize the weekly SRA Final Sugar Production Bulletin, which is transmitted to the BIR as the basis for computing the 1% creditable withholding tax on withdrawals of sugar …
RMC No. 145-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of September 2022 for purposes of imposing the one percent (1%) Expanded Withholding Tax on sugar.
RMC No. 143-2022
To clarify several issues relative to the implementation of Revenue Regulations (RR) No. 13-2022 on the Income Tax treatment of equity-based compensation granted by employers to it…
RMC No. 133-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of August 2022 as contained in Operations Memorandum (OM) Nos. 68-2022, 69-2022, 70-2022 and 71-2022.
RMC No. 105-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of June 2022 for use in imposing the one percent (1%) Expanded Withholding Tax on sugar.
RMC No. 85-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of May 2022, as contained in Operations Memorandum (OM) Nos. 41-2022, 42-2022, 44-2022, 45-2022 and 48-2022…
RMC No. 80-2022 Corrected
To circularize the additional List of Withholding Agents (TWAs) required to deduct and remit either the 1% or 2% Creditable Withholding Tax (CWT) pursuant to RR No. 31-2020, includ…
RMC No. 77-2022
To suspend until further notice all field audits and other field operations of the BUR covered by Letters of Authority/Audit Notices (LOAs) or Mission Orders (MOs) relative to exam…
RMC No. 75-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of April 2022 and clarify that the consolidated schedule contains only current-year prices for purposes of …
RMC No. 65-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of March 2022, contained in Operations Memorandum (OM) Nos. 25-2022, 26-2022, 30-2022 and 31-2022, for use …
RMC No. 60-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of February 2022 for purposes of imposing the one percent (1%) Expanded Withholding Tax on sugar.
RMC No. 34-2022
To announce the availability of the revised BIR Form No. 2316 (September 2021 ENCS), revised to include an additional line for the 5% tax credit under the Personal Equity and Retir…
RMC No. 33-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of December 2021, as contained in Operations Memorandum (OM) Nos. 1-2022, 2-2022, 3-2022 and 4-2022.
RMC No. 27-2022
To circularize the recently published lists of withholding agents for inclusion in the existing List of Top Withholding Agents (TWAs) who are required to deduct and remit the 1% or…
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. 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. 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…