Revenue Code, Function Code, Object Code, and General Ledger Changes. Effective July 1, 2018. December 15, 2017. This document contains the changes known at this time for the FY 2019 Missouri Financial. Accounting AARP health insurance plans (PDF download) Medicare replacement (PDF download) medicare benefits (PDF download). The National Internal Revenue Code of 1997 (Tax Code) originated from Republic Act (RA) No. 8424, otherwise known as the Tax Reform Act of 1997, which was enacted on December 11, 1997. Since the Act’s effectivity on January 1, 1998, numerous laws have been passed to amend it.
Full text of the National Internal Revenue Code of the Philippines Tax Reform Act of 1997. Published on the World Wide Web by The Law Firm of Chan Robles & Associates - Philippines. Instructions for Form 990-EZ, Short Form Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code 2019 Form 990-PF: Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation 2019. Sep 30, 2019 Download INTERNAL REVENUE CODE SECTION 280E: CREATING AN IMPOSSIBLE. Book pdf free download link or read online here in PDF. Read online INTERNAL REVENUE CODE SECTION 280E: CREATING AN IMPOSSIBLE. Book pdf free download link book now. All books are in clear copy here, and all files are secure so don't worry about it.
TRAIN
Amends pertinent provisions of Section 8 under Revenue Regulations No. 11-2018. RR 1-2020
Amends pertinent provisions of Sections 9 and 10 under RR No. 12-2018. RR 8-2019
Amends pertinent provisions of Sections 9 and 10 under RR No. 12-2018. RR 8-2019
National Internal Revenue Code Pdf
Availability of the newly-revised BIR Form No. 1702-MX January 2018 (ENCS). RMC 41-2019
Rules and regulations implementing the imposition of Excise Tax on Non-Essential Services pursuant to the TRAIN Law. RR 2-2019
Availability of the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including Mixed Income Earner), Estates and Trusts] January 2018 (ENCS). RMC 37-2019
Clarification on the treatment and reporting requirements of Input Tax as of December 31, 2018 on VAT exempt medicines pursuant to the TRAIN Law. RMC 34-2019
Enhanced BIR Registration Forms due to the implementation of the TRAIN Law. RMC No. 27-2019
'List of VAT-exempt Diabetes, High-Cholesterol and Hypertension Drugs' pursuant to Joint Administrative Order No. 2-2018. RMC 4-2019/Diabetes/High Cholesterol/Hypertension
New Issuances
Revenue Regulations No. 4-2020 implements the provisions of RA No. 11256, otherwise known as 'An Act to Strengthen the Country's Gross International Reserves, amending for the purpose Sections 3 and 151 of the NIRC, as amended, for other purposes'. more
Revenue Regulations No. 3-2020 amends certain provisions of RR No. 13-2011, implementing the tax provisions of RA No. 9856, otherwise known as 'The Real Estate Investment Trust (REIT) Act of 2009'. more
Revenue Memorandum Order No. 9-2020 prescribes the guidelines in the preparation of the BIR Weekender Briefs. more
Revenue Memorandum Order No. 8-2020 amends RMO No. 29-2006 on the implementing guidelines and procedures in the conduct of exit survey for revenue officials and employees who are to be separated from the service and the inclusion of exit interview. more
Revenue Memorandum Order No. 7-2020 prescribes the policies and guidelines in the audit/investigation of cooperatives. more
Revenue Memorandum Circular No. 24-2020 circularizes the transitory procedures for compliance with the administrative requirements in implementing the Excise Tax on alcohol and tobacco products provisions of Republic Act No. 11346. more
Revenue Memorandum Circular No. 23-2020 circularizes the consolidated Price of Sugar at Millsite for the month of January 2020. more
Revenue Memorandum Circular No. 22-2020 publishes the Daily Minimum Wage Rates in SOCCSKSARGEN (REGION XII) under Wage Order No. RB-XII-21. more
Advisories
ADVISORY: Updated guidelines for management and referrals of suspected and confirmed COVID-19 cases and algorithm for triage of patients with possible COVID-19 infection in ports of entry (as of March 10, 2020). guidelines/algorithm chart
RR No. 5-Caloocan City will conduct a public auction of all seized real properties on April 21, 2020, 9:00 AM at 6th Floor, BIR Regional Office Building, EDSA, Caloocan City . notice/guidelines
Disposal of unserviceable properties. RR No. 14-Eastern Visayas/RR No. 8B-South NCR/National Office/RR No. 11-Iloilo City/RR No. 9B-LaQueMar/RR 8-Makati/RDO No. 86-Borongan City/RDO No. 88, Tacloban City/RR No. 14-Eastern Visayas/RR No. 8-Makati/RR No. 10-Legaspi City/RDO 64-Talisay, Cam. Norte/RDO 89-Ormoc City/RDO 90-Southern Leyte/RR 11-Iloilo/RR 8-Makati/National Office
Revised schedule of zonal values of real properties. RDO 68 & 64/RDO 67/RDO 66/RDO 38/RDO 25A/RDO 70/RDO 69
RR 4-Pampanga will sell at public auction seized real properties on March 26, 2020, 9:00 AM at the BIR Conference Room, BIR Complex, San Fernando, Pampanga. notice/guidelines
RR 6- Manila will sell at public auction seized real properties on March 24, 2020, 10:00 AM to 5:00 PM at the Marikina City Hall. notice/guidelines
Invitation to submit offer to purchase absolutely forfeited properties. more
Tax Advisory on filing the applications for VAT refund claims. more
Email alert on phishing. memo/sample
#HACKATAXPH. The BIR, with the support from USAID/Philippines E-PESO, invites individual developers and students to join the 1st Innovation Challenge Event for Mobile Taxpayer Service (eServices of the BIR). FAQs/Proposal Form
All individual eFPS taxpayers who are encountering problems in filing BIR Form No. 1701Q are advised to use Offline eBIRForms Package v7.4.2 for filing the said tax return with or without payment. more
Advisory on clarification regarding transitory provisions and certain requirements in relation to claims for VAT refund. more
Advisory on electronic Tax Software Provider Certification (eTSPCERT) System unavailability. more
All importers and others concerned are informed that the BIR does not issue tax clearance requiring taxpayers to pay 12% of the Philippines' tax official tax ratio of the total fund detected by the alleged 'Ultra-Sensitive Scan report'. more
Telephone numbers for queries on the Annual Income Tax Filing. more
Lists of Withholding Agents required to deduct either the 1% or 2% creditable withholding tax from their suppliers of goods and services are now available in this website. Notice 2/Notice 1/Lists
Workaround Procedures on the Application for Permit to Use (PTU) Cash Register Machine (CRM), Point-of-Sale (POS) Machine, Sales Receipting System Software, and other Sales Machines, including Special Purpose Machine (SPM), during temporary unavailability or inaccessibility of electronic Accreditation and Registration (eAccReg) System. more/Annex A/ Annex B/ Annex C-1/ Annex C-2/Annex C-3/Annex C-4/Annex C-5/Annex D
Unauthorized BIR TIN ID ASSISTANCE posted in Facebook and other online sites. advisory/babala
Advisory on the One-Step Business Registration. more
Tax advisory to address the concern of taxpayers affected by the intermittent accessiblity/availability of eFPS in filing return and payment of corresponding taxes due thereon. more
eFPS taxpayers are advised not to file BIR Form No. 0605 if there is no remittance to be made and no penalties shall be imposed for it. advisory
Advisory on authorized BIR facilities for Electronic Tax Filing and Payment. memo2/memo1
Advisory on verification of authenticity of tax clearance being issued by the BIR. more
List of vacant positions in RR No. 9A-CaBaMiRo. list1 / list2 / list3 / list4
List of vacant positions in RR No. 6-Manila. list1 / list2 / list3 / list4
Reminder to all Taxpayers mandated to file and pay electronically. more
News
The RATE Team of RR No. 8A-South NCR has filed seven (7) tax cases against erring taxpayers on March 5, 2020 at the DOJ's Forum Building. Part 1/Part 2
BIR gears for the rollout of the Internal Revenue Integrated System (IRIS), which is being developed since 2018 to serve as the Bureau's central tool and repository for processing taxpayer information. more
BIR shuts down offsite cockpit betting machines in Quezon City. more
BIR South NCR files tax evasion, perjury raps against building contractor. more
BIR South NCR files charges vs. 6 delinquent taxpayers for willful failure to pay taxes. more
BIR Task Force closes first POGO Licensee/Operator for failure to pay 5% franchise tax. more
Programs
Quality Management System (QMS): Revenue Region No. 7-Quezon City and its nine (9) Revenue District Offices again passed the ISO re-certification audit that took place on September 11 to 15, 2017. more
Run After Tax Evaders (RATE) Program: Background /Article / Status / FAQs
Ra 9243
Oplan Kandado: Suspension of business operations and temporary closure of non-compliant taxpayers. more
Internal Revenue Code Book
Tax Compliance Verification Drive: Issuance of Reminder Letter to all business establishments during tax mapping operations. Letter-front / Letter-back
Internal Revenue Tax Code Book
BIR Personnel Integrity Program: Updates on Presidential Directives on Integrity Development Action Plan. more