BIR AdvisoriesBank Bulletin No. 2020-15 instructs all Authorized Agent Banks to accept the payment of taxes from taxpayers registered into Digital Transactions without the imposition of penalty for late filing and late payment. BB 2020-15 Revenue Memorandum Circular No. 108-2020 prescribes the use of BIR Form Nos. 2119 - Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 - VAPP Payment Form pursuant to Revenue Regulations No. 21-2020. RMC 108-2020 /Annex A/ Annex B Revenue Memorandum Order No. 34-2020 creates Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program (VAPP) pursuant to the implementation of RR No. 21-2020 (VAPP for Taxable Year 2018 Under Certain Conditions). RMO 34-2020 Revenue Memorandum Order No. 33-2020 creates Alphanumeric Tax Code (ATC) for Fuel Marking Fee pursuant to the implementation of RA No. 10963 (TRAIN Law). RMO 33-2020 Revenue Memorandum Order No. 32-2020 creates and modifies Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No.2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) pursuant to the implementation of RA No. 10963 (TRAIN Law). RMO 32-2020 Revenue Memorandum Circular No. 110-2020 clarifies the proper modes of service of an Electronic Letter of Authority. RMC 110-2020 Revenue Memorandum Circular No. 109-2020 publishes the full text of Government Quality Management Committee Memorandum Circular No. 2020-1 entitled “Guidelines on the Validation of the ISO 9001: 2015 Quality Management System (QMS) Certification/Recertification as a Requirement under the Support to Operations (STO) Target for the Grant of the FY 2020 Performance-Based Bonus (PBB)”. RMC 109-2020/ GQMC MC 2020-1 Revenue Regulations No. 25-2020 prescribes the Rules and Regulations to implement Section 4 (bbbb) of RA No. 11494 (Bayanihan to Recover as One Act) relative to Net Operating Loss Carry-Over (NOLCO) under Section 34 (D)(3) of the NIRC, as amended. RR 25-2020 Revenue Regulations No. 24-2020 implements Section 4 (uu) of RA No. 11494 (Bayanihan to Recover as One Act) on the exemption from Documentary Stamp Tax of loans extended or credits restructured. RR 24-2020 Revenue Regulations No. 23-2020 implements Section 6 of RA No. 11494 (Bayanihan to Recover as One Act) on the repeal of tax on the Initial Public Offering (IPO) of shares of stocks provided under Section 127 (B) of the NIRC of 1997, as amended. RR 23-2020 Revenue Memorandum Circular No. 103-2020 prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA). RMC 103-2020 Revenue Memorandum Circular No. 107-2020 circularizes the Consolidated Price of Sugar at Millsite for the Month of July 2020. RMC 107-2020/annex Revenue Memorandum Circular No. 106-2020 circularizes the Consolidated Price of Sugar at Millsite for the Month of June 2020. RMC 106-2020/annex Revenue Memorandum Circular No. 105-2020 circularizes the Consolidated Price of Sugar at Millsite for the Month of May 2020. RMC 105-2020/annex Revenue Memorandum Circular No. 104-2020 circularizes the Consolidated Price of Sugar at Millsite for the month of April 2020. RMC 104-2020/annex Revenue Memorandum Circular No. 102-2020 prescribes the revised format for the Notice of Discrepancy pursuant to Revenue Regulations No. 22-2020. RMC 102-2020/Annex Revenue Memorandum Circular No. 101-2020 publishes the full text of the letter from the Food and Drug Administration of the Department of Health containing the “Addendum to the List of VAT-Exempt Drugs for Hypertension, Diabetes and High Cholesterol” pursuant to RA No. 11467. RMC 101-2020/list Revenue Regulations No. 22-2020 amends certain Sections of RR No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018, relative to the Due Process requirement in the issuance of a Deficiency Tax Assessment. RR 22-2020/ Annex A Revenue Memorandum Order No. 31-2020 amends RMO No. 24-2020 relative to the frequency of reporting of accomplishments on the Taxpayer Awareness Program by the RDOs. RMO 31-2020/Annexes Revenue Memorandum Circular No. 100-2020 circularizes the Consolidated Price of Sugar at Millsite for the Month of March 2020. RMC 100-2020/Annex Revenue Memorandum Order No. 30-2020 amends RMO No. 16-2020 relative to the allocation of the CY 2020 BIR Collection Goal by Implementing Office. RMO 30-2020/Annexes Revenue Memorandum Circular No. 98-2020 clarifies the submission of BIR Form No. 1709 or the Related Party Transaction (RPT) Form and its attachments, as prescribed in Revenue Regulations No. 19-2020. RMC 98-2020 Advisory on electronic Audited Financial Statement (eAFS) Availability/Accessibility. more Revenue Regulations No. 21-2020 prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program for Taxable Year 2018 under certain conditions. RR 21-2020 / Annex A / Annex B / Annex C Revenue Memorandum Circular No. 99-2020 circularizes Republic Act No. 11448, entitled “An Act of Expanding Access to Educational Services Through The Establishment and Administration of Transnational Higher Education, and Appropriating Funds Therefor". RMC 99-2020 Revenue Memorandum Circular No. 97-2020 prescribes the policy for the use of BIR Form No. 0605 for Excise Tax purposes. RMC 97-2020 Revenue Memorandum Circular No. 96-2020 reiterates the provisions of RMC No. 47-2020, as amended by RMC No. 59-2020, relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to RA No. 11469 (Bayanihan to Heal as One Act). RMC 96-2020 Advisory on eFPS and eREG System Availability/Accessibility. more Revenue Memorandum Order No. 29-2020 prescribes the guidelines and procedures in the conduct of Pre-Repair Inspection and Inspection and Acceptance of Delivered Goods and Services, Infrastructure Projects and Consulting Services in the BIR. RMO 29-2020 Revenue Memorandum Circular No. 94-2020 circularizes the Joint Memorandum Order No. 1-2020 prescribing the implementing guidelines for the collection and disbursement of Fuel Marking Fees pursuant to DOF-DBM-COA Permanent Committee Joint Circular 001.2018, and payment of Fuel Marking Fee using BIR Form No. 0623. RMC 94-2020/Annex B Revenue Memorandum Circular No. 92-2020 further extends the deadline for business registration of those into digital transactions under RMC Nos. 60-2020 and 75-2020. RMC 92-2020 Inventory and Inspection Report of Unserviceable Property. more Disposal of unserviceable properties. RR 12-Bacolod City/RR No. 10-Legazpi City/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 Revenue Regulations No. 16-2020 further suspends the due dates in the application of the ninety (90)-day period to process Value-Added Tax (VAT) refund/claim pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law), for taxable quarters affected by the declaration of the national state of emergency. RR 16-2020 Revenue Regulations No. 15-2020 further amends RR No. 4-2019, as amended, relative to the period and manner of availment of Tax Amnesty on Delinquencies. RR 15-2020 Email Alert on Spoofing. more Revenue Regulations No. 12-2020 amends Section 2 of RR No. 10-2020, as amended by RR No. 11-2020, relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act). RR 12-2020 Revenue Regulations No. 11-2020 amends Section 2 of RR No. 10-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act). RR 11-2020 Taxpayers who are using the eFPS facility in the filing and payment of taxes are advised to disregard the penalties computed by the system and to pay only the basic tax due, subject to condition. advisory eDST System User-Taxpayers are allowed to use the "Constructive Stamping/Receipt System (CS/RS)" in their taxable documents, subject to conditions. advisory Guidelines for the Management of COVID-19 Virus Under Community Quarantine in Luzon. memo 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 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 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 Tax advisory to address the concern of taxpayers affected by the intermittent accessibility/availability of eFPS in filing return and payment of corresponding taxes due thereon. 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 Credits: BIR |
Credits: BIR
APA Invites Applicants for Auditing and Accounting PositionsQualifications:
• 25 years old and above • With or without Experience • Must be a graduate of Bachelor of Science in Accountancy (preferably CPA) • Must be hardworking and willing to work under pressure For interested applicants, please send your resume at: albertopascual_associates@yahoo.com CC; tessreyes831@yahoo.com/gemmapascual@yahoo.com New Issuances - BIR Revenue Regulations for 2019Revenue Regulations No. 25-2020 prescribes the Rules and Regulations to implement Section 4 (bbbb) of RA No. 11494 (Bayanihan to Recover as One Act) relative to Net Operating Loss Carry-Over (NOLCO) under Section 34 (D)(3) of the NIRC, as amended. more Revenue Regulations No. 24-2020 implements Section 4 (uu) of RA No. 11494 (Bayanihan to Recover as One Act) on the exemption from Documentary Stamp Tax of loans extended or credits restructured. more Revenue Regulations No. 23-2020 implements Section 6 of RA No. 11494 (Bayanihan to Recover as One Act) on the repeal of tax on the Initial Public Offering (IPO) of shares of stocks provided under Section 127 (B) of the NIRC of 1997, as amended. more Revenue Regulations No. 22-2020 amends certain Sections of RR No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018, relative to the Due Process requirement in the issuance of a Deficiency Tax Assessment. more/ Annex A Revenue Regulations No. 21-2020 prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program for Taxable Year 2018 under certain conditions. more / Annex A/ Annex B / Annex C Revenue Memorandum Circular No. 110-2020 clarifies the proper modes of service of an Electronic Letter of Authority. RMC 110-2020 Revenue Memorandum Circular No. 109-2020 publishes the full text of Government Quality Management Committee Memorandum Circular No. 2020-1 entitled “Guidelines on the Validation of the ISO 9001: 2015 Quality Management System (QMS) Certification/Recertification as a Requirement under the Support to Operations (STO) Target for the Grant of the FY 2020 Performance-Based Bonus (PBB)”. more/ GQMC Memo 2020-1 Revenue Memorandum Circular No. 108-2020 prescribes the use of BIR Form Nos. 2119 - Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 - VAPP Payment Form pursuant to Revenue Regulations No. 21-2020. more /Annex A/ Annex B Revenue Memorandum Circular No. 107-2020 circularizes the Consolidated Price of Sugar at Millsite for the Month of July 2020. more/annex Revenue Memorandum Circular No. 106-2020 circularizes the Consolidated Price of Sugar at Millsite for the Month of June 2020. more/annex Revenue Memorandum Circular No. 105-2020 circularizes the Consolidated Price of Sugar at Millsite for the Month of May 2020. more/annex Revenue Memorandum Circular No. 104-2020 circularizes the Consolidated Price of Sugar at Millsite for the month of April 2020. more/annex Revenue Memorandum Circular No. 103-2020 prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA). more Revenue Memorandum Circular No. 102-2020 prescribes the revised format for the Notice of Discrepancy pursuant to Revenue Regulations No. 22-2020. RMC 102-2020/Annex Revenue Memorandum Circular No. 101-2020 publishes the full text of the letter from the Food and Drug Administration of the Department of Health containing the “Addendum to the List of VAT-Exempt Drugs for Hypertension, Diabetes and High Cholesterol” pursuant to RA No. 11467. RMC 101-2020/list Revenue Memorandum Circular No. 100-2020 circularizes the Consolidated Price of Sugar at Millsite for the Month of March 2020. RMC 100-2020/Annex Revenue Memorandum Circular No. 99-2020 circularizes Republic Act No. 11448, entitled “An Act of Expanding Access to Educational Services Through The Establishment and Administration of Transnational Higher Education, and Appropriating Funds Therefor". more Revenue Memorandum Circular No. 98-2020 clarifies the submission of BIR Form No. 1709 or the Related Party Transaction (RPT) Form and its attachments, as prescribed in Revenue Regulations No. 19-2020. more Revenue Memorandum Circular No. 97-2020 prescribes the policy for the use of BIR Form No. 0605 for Excise Tax purposes. more Revenue Memorandum Circular No. 96-2020 reiterates the provisions of RMC No. 47-2020, as amended by RMC No. 59-2020, relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to RA No. 11469 (Bayanihan to Heal as One Act). more Revenue Memorandum Order No. 34-2020 creates Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program (VAPP) pursuant to the implementation of RR No. 21-2020 (VAPP for Taxable Year 2018 Under Certain Conditions). RMO 34-2020 Revenue Memorandum Order No. 33-2020 creates Alphanumeric Tax Code (ATC) for Fuel Marking Fee pursuant to the implementation of RA No. 10963 (TRAIN Law). RMO 33-2020 Revenue Memorandum Order No. 32-2020 creates and modifies Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No.2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) pursuant to the implementation of RA No. 10963 (TRAIN Law). RMO 32-2020 Revenue Memorandum Order No. 31-2020 amends RMO No. 24-2020 relative to the frequency of reporting of accomplishments on the Taxpayer Awareness Program by the RDOs. RMO 31-2020/Annexes Revenue Memorandum Order No. 30-2020 amends RMO No. 16-2020 relative to the allocation of the CY 2020 BIR Collection Goal by Implementing Office. more/Annexes Revenue Memorandum Order No. 29-2020 prescribes the guidelines and procedures in the conduct of Pre-Repair Inspection and Inspection and Acceptance of Delivered Goods and Services, Infrastructure Projects and Consulting Services in the BIR. more Credits: BIR |
