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Revenue Regulations
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Prescribes the Electronic Filing of Tax Returns and Payment of Taxes
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Amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for large taxpayers and optional for certain identified non-large taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereon
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Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filed
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Amends further pertinent provisions of RR No 7-95 relative to the time of filing of Quarterly VAT returns; contents and submission of Quarterly Total Monthly Sales and Purchases per supplier or customer, and provides for the penalties and effect of non-submission thereof; and clarifies further the mode of remittance of VAT due from non-residents
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Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS)
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Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classification
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Amends further pertinent provisions of RR Nos. 2-98, 8-98 and 13-99, as amended, by providing for additional transactions subject to Creditable Withholding Tax and re-establishing the policy that the Capital Gains Tax on the sale, exchange or other disposition of real property classified as capital assets shall be collected as a Final Withholding Tax
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Amends further pertinent portions of RR Nos. 2-98 and 8-98, as amended, providing withholding as a mode of remitting final Capital Gains Tax on the sale of real property classified as capital assets by non-resident aliens, increasing the withholding tax rates on certain income payments, inclusion of non-food products in the coverage of expanded withholding tax, providing sanctions to payees who refuse the withholding of tax on their income/receipts, and for other purposes
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Provides for additional tax returns/forms which shall be filed thru the eFPS, as well as expands the coverage and revises the requirements for eFPS enrollment
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Amends further pertinent provisions of RR Nos. 7-95 and 8-2002 relative to transactions exempt from VAT and the submission of Quarterly Summary List of Sales and Purchases
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Prescribes the rules and regulations implementing EO No. 398 and requiring timely and complete payment of taxes as a pre-condition for entering into and as a continuing obligation in contracts with government
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Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income payments
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Expands coverage of taxpayers required to file returns and pay taxes thru eFPS to include (1) Corporations with paid-up capital stock of 10M and above (2) Corporations with complete Computerized Systems and (3) all government bidders pursuant to EO No. 398 as implemented by RR No. 3-2005
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Amends certain provisions of Revenue Regulations No. 9-98 relative to the due date within which to pay Minimum Corporate Income Tax imposed on domestic corporations and resident foreign corporations
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Amends further Section 2.57.2(M) of RR No. 2-98, as amended, increasing the coverage of withholding tax agents who are required to withhold 1% from regular suppliers of goods and 2% from regular suppliers of services from the top 10,000 to top 20,000 private corporations
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Amends further RR No. 9-2001 by expanding the EFPS coverage to include the top 20,000 private corporations duly identified under RR No. 14-2008
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Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file returns and pay taxes through the BIR’s Electronic Filing and Payment System (eFPS) |
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Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance Advice |
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Revenue Memorandum Orders
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Prescribes the guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)
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Creates the Alphanumeric Tax Code for Final Withholding Tax on interest payments to taxpayers enjoying preferential tax rates
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Prescribes the amended guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)
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Deletes and creates Alphanumeric Tax Codes (ATC) of revenue sources for proper classification of taxes
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Creates
the Alphanumeric Tax Codes (ATC) of selected revenue
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Creates, modifies and drops Alphanumeric Tax Codes of selected revenue sources subject to Withholding Tax
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Creates and modifies the Alphanumeric Tax Code of selected revenue sources subject to withholding taxes
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Creates and drops the ATCs of selected revenue sources subject to Excise Tax as specified in the Order
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Prescribes the guidelines and procedures in granting the Accredited Agent Bank's request for refund of over-remittance of tax collection
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Creates Alphanumeric Tax Codes for income payment subject to creditable withholding taxes
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Renames/creates Alphanumeric Tax Codes for alcohol and tobacco products with the corresponding revised Excise Tax rates effective January 1, 2005
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Creates, modifies and drops certain Alphanumeric Tax Codes to facilitate the proper identification and monitoring of payments for No Audit Program (NAP), withholding on gross amount of refund given by Meralco and Final Withholding Value-Added Tax imposed on government money payments
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Amends RMO No. 7-2005 by renaming, creating and dropping certain Alphanumeric Tax Codes and revising the rates and bases of Excise Tax on tobacco and alcohol products
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Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs)
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Prescribes the Consolidated Revised Schedule of Compromise Penalties for violations of the National Internal Revenue Code
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Creates and modifies the Alphanumeric Tax Code of selected revenue source per Revenue Regulations No. 30-2003
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Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returns
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Prescribing the Uniform Guidelines in the Remittance of All Taxes Withheld by National Government Agencies (NGAs) to the BIR through the Use of eTRA System
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Revenue Memorandum Circulars
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RMC No.24-2001 |
Prescribes the Enrolment Procedures Prior to Electronic Filing and Payment System (eFPS)
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Clarifies certain issues relative to the staggered filing of returns pursuant to Revenue Regulations No. 26-2002
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Reiterates the provision of RMO No. 39-87 which specifies that deficiency tax assessments of P 100 or less shall no longer be assessed nor collected.
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Reiterates the provision of RMO No. 39-87 which specifies that deficiency tax assessments of P 100 or less shall no longer be assessed nor collected.
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Circularizes the enhanced VAT forms – BIR Form No. 2550M (Monthly Value-Added Tax Declaration) and BIR Form No. 2550Q (Quarterly Value-Added Tax Return) – September 2005 version
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Prescribes the transition procedures for all Electronic Filing and Payment System filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affected by the new VAT Law (R.A. 9337)
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Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12%
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Clarifies the effectivity date for the application and computation of the 32% and 35% Income Tax rates for taxable year 2005
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Clarifies certain provisions on Revenue Regulations No. 16-2005 on the application of the 70% cap or limitation on the deductible input tax for VAT purposes
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Provides basic questions and answers to clarify issues and guidelines on how to fill-up the September 2005 version of VAT Forms and other related issues
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Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% on the sale of goods pursuant to RA No. 9337
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Announces the availability of the enhanced version of BIR Forms 2550M/2550Q and 1702/1702Q in Electronic Filing and Payment System
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Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulations
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Publishes the full text of unnumbered memorandum entitled “EFPS Filers Without Payment for Returns Filed in 2007â€
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Directs all large taxpayers to strictly comply with the Electronic Filing and Payment System regulations relative to the mandatory e-Filing of tax returns and e-Payment of taxes due thereon
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Circularizes the transition procedures for all eFPS filers in using the enhanced BIR Form No. 1702Q – Quarterly Income Tax Return for corporations and partnerships (October 2007 [ENCS])
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Gives permission and extends the deadline for the manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environment
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Prescribes the electronic filing of returns after manual payment of the tax during officially announced system limited availability
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Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment
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Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment
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Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR form No. 1604-CF) until February 27, 2009
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Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Taxes (BIR Form No. 1604-E) |
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Prescribes the procedures for all eFPS filers in filing tax returns affected by revenue issuances in the enhanced eFPS |
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Circularizes the transition procedures for all eFPS filers in filing tax returns affected by RA No. 9504 and RR No. 7-2008 |
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Circularizes the mandatory enrollment to and availment of the eFPS facility for selected taxpayers |
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Prescribes the transition procedures for all eFPS filers in using the Enhanced Income Tax Returns [BIR Form Nos. 1700, 1701 and 1702 (November 2011 ENCS)] |
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Prescribes the additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns and their attachments prescribed under RR No. 19-2011 |
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Prescribes the procedures for all eFPS filers in filing Annual Income Tax Returns (AITRs) covering and starting calendar year 2011, as well as juridical entities starting with those covered under ending January 31, 2012 using the Enhanced Income Tax Return [BIR Form No. 1702 (November 2011 ENCS)] prescribed under Revenue Regulations No. 19-2011 |
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Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act (RA) No. 10351, amending RA 8424, as amended by RA 9334, and for other purposes |
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Guidelines in the Filing, Receiving and Processing of Taxable Year 2012 Income Tax Returns (ITRs) and Prescribing the Additional Attachment of the Regular Allowable Itemized Deductions to BIR Form November 2011 ENCS versions |
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Guidelines in the Filing, Receiving and Processing of Taxable Year 2013 Income Tax Returns (ITRs) BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX, 1702-MX, All June 2013 ENCS version under RR No. 2-2014 |
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Waiver of Penalties for eFPS Taxpayers for ITRs Filed on April 16, 2014 |
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Clarifying the Provision of RR 1-2013 on the Use of Electronic Tax Remittance Advice |
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Availability of BIR Form Nos. 2200-A (Excise Tax Return for Alcohol Products) and 2200-T (Excise Tax Return for Tobacco Products) in eFPS and eBIRForms Offline Package |
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Note:
To view the full text of the above revenue issuances, please visit http://www.bir.gov.ph.