|
No. of Issuance |
Subject Matter |
Date of Issue |
|
Prescribes the guidelines and procedures for the transmittal to computerized Revenue District Offices of duplicate copies of all tax returns received by the Revenue Data Centers |
January 4, 1999 |
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Prescribes the use of the numbered and reformatted Access and Document Change Notice Request Forms |
January 4, 1999 |
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Prescribes the guidelines and procedures in the implementation of TRU Phase I pre-upload validation at the Revenue District Offices |
January 5, 1999 |
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Prescribes the policies and procedures for the processing and monitoring of commercial and universal banks' tax liabilities |
January 8, 1999 |
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Directs users to log off unnecessary connections to the Bureau's servers and requires all employees to take all necessary precautions to ensure the security of logged on sessions |
January 12, 1999 |
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Establishes a training concept which will be the basis for the training development and delivery system of the Bureau of Internal Revenue |
January 25, 1999 |
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Expands the coverage of audit by the Special Team on Banks, Insurance and Financial Intermediaries to include the audit of all pre-need companies for taxable year 1997 and unverified prior years |
January 27, 1999 |
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Prescribes the preparation and submission of the Annual Procurement Program by all heads of offices and projects |
January 27, 1999 |
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Creates the Regional Audit Team (RIAT) which will conduct audit and spot-check of cash and non-cash accountabilities of Revenue Collection/Accountable Officers and other property accountabilities of revenue personnel in the region |
February 9, 1999 |
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Prescribes the guidelines and procedures in the implementation of Revenue Regulations No. 2-99 relative to the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the ERAP Program |
February 18, 1999 |
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Suspends the conduct of all tax examinations and verification of taxpayers' records and other transactions effective March 1, 1999 until April 16, 1999 |
February 18, 1999 |
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Prescribes the policies and procedures for the preparation and submission of the monthly Accomplishment Report relative to the implementation of the 1999 BIR Programs prescribed in RMO No. 87-98 |
February 23, 1999 |
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Prescribes the policies, guidelines and procedures for the Payment Capability Rollout in the Revenue Data Centers |
February 23, 1999 |
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Prescribes a revised handbook on Alphanumeric Tax Code (ATCs) of Revenue Sources |
February 24, 1999 |
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Amends RMO No. 94-98 relative to the designated signatories for the BIR Tax Computerization Project |
March 1, 1999 |
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Prescribes the guidelines and procedures on the processing of Summary Lists of Sales and Purchases in magnetic form |
March 1, 1999 |
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Prescribes the policies, guidelines and procedures on the filing of tax returns of purely compensation income earners without cash or check payments (BIR Form No. 1700) and the processing of refundable income tax returns of employees with excess withholding taxes on compensation income |
March 1, 1999 |
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Prescribes the strategies and activities for the 1999 taxpayer dialogue and information/education campaign of the BIR |
March 4, 1999 |
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Amends RMO No. 11-99 regarding the coverage of exceptions from the suspension of tax examination of the BIR effective March 1, 1999 |
March 4, 1999 |
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Prescribes the standard procedures for the submission and processing of payment data and documents from Accredited Agents Banks under Revenue District Offices within and outside Metro Manila/ Metro Cebu |
March 5, 1999 |
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Prescribes the functions of the Makati Data Center and the devolved functions on document processing for Revenue District Office Nos. 47-East Makati, 48-West Makati, 49- North Makati and 50-South Makati |
March 5, 1999 |
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Prescribes the guidelines and procedures in the acceptance of outsourced and in-house developed application systems |
March 12, 1999 |
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Prescribes the rules and procedures to be followed in case of fire or other emergencies |
March 15, 1999 |
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Amends the revised clearance forms endorsed in RMO No. 35-98 (National Office, Regional Office and Revenue Data Center Clearances) |
March 16, 1999 |
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Revises the regional allocation of the BIR collection goal for CY 1999 |
March 29, 1999 |
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Prescribes the guidelines and procedures to ensure Y2K compliance on mission critical system of the BIR |
March 29, 1999 |
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Updates the guidelines and procedures on the disposal of unserviceable property |
March 29, 1999 |
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Prescribes the procedures in the acceptance of property donations to the Bureau of Internal Revenue |
March 31, 1999 |
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Defines the Bureau's publication goals and editorial policies and guidelines |
April 8, 1999 |
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Prescribes the filing of information returns by non-resident citizens and Overseas Contract Workers who are exempt from tax |
April 12, 1999 |
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Amends RMO No. 18-97 relative to the designation of signing officials for checks drawn against Regional Bank Accounts |
April 19, 1999 |
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Prescribes the policies, guidelines and procedures for the conversion of data processing in Accredited Agent Banks from New Payment Control System to Limited Bank Data Entry/Electronic Data Transmission |
April 20, 1999 |
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Prescribes the guidelines and procedures in the use of pre-numbered Tax Verification Notices in lieu of Return Verification Orders |
April 22, 1999 |
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Prescribes the guidelines and procedures in the acceptance and payment of Communication Support to Manage Change Project deliverables |
April 27, 1999 |
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Institutionalizes the raffle of sales invoices and receipts under the "Humingi ng Resibo, Milyun-milyong Panalo" raffle promo |
April 27, 1999 |
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Amends the guidelines and procedures in the issuance of Letters of Authority (LAs), approval of audit reports and issuance of Assessment Notices |
May 3, 1999 |
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Prescribes the procedures to be followed by non-ITS Revenue District Offices in the monitoring of submission of collection documents by Authorized Agent Bank branches |
May 3, 1999 |
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Prescribes the policies, guidelines and procedures in the use of electronic/computer-generated forms in the filing of tax/information returns, payment forms, declaration forms, certificates and attachments to BIR forms |
May 4, 1999 |
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Amends RMO No. 31-99 relative to the signatories of checks drawn against Regional Bank Accounts maintained with Government Depositary Banks |
May 12, 1999 |
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Institutionalizes the raffle of sales invoices and receipts now dubbed as "Humingi ng Resibo, Milyun-milyon ang Panalo" |
May 18, 1999 |
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Circularizes the text of Memorandum Circular No. 6 of the Civil Service Commission which expands the coverage of special leave privileges |
May 24, 1999 |
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Delegates the authority of the Commissioner of Internal Revenue to verify or certify pleadings to be filed in court by the BIR to the Deputy Commissioner, Legal and Enforcement Group, in the absence of the Commissioner |
May 24, 1999 |
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Delegates to the Assistant Commissioner, Collection Service the authority to sign ITS-generated Assessment Notices for large taxpayers |
June 3, 1999 |
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Prescribes the policies and procedures for the mandatory return of adopted taxpayers to their home Revenue District Offices |
June 15, 1999 |
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Requires that all pages of rulings or decisions issued by the Office of the Commissioner of Internal Revenue or Deputy Commissioner (DCIR) for Legal and Enforcement Group (LEG) must bear the initial of the DCIR - LEG, as well as contain the dry seal of the issuing office |
June 21, 1999 |
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Prescribes the procedures to be followed in the event that taxpayer information are incomplete/incorrect or cannot be found in the ITS database |
June 22, 1999 |
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Revises RMO No.29-99 relative to the preparation and publication of the BIR Monitor |
June 22, 1999 |
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Amends RMO No. 66-98 relative to the processing and monitoring of tax payments from insurance companies |
June 23, 1999 |
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Prescribes the policies, guidelines and mechanics for the conduct of the Search for the 1999 BIR Tax Wizards |
June 29, 1999 |
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Extends the conduct of joint and coordinated examination of interrelated taxpayers and audit of banks, insurance and other financial intermediaries until September 30, 1999 |
June 30, 1999 |
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Prescribes the guidelines and procedures for the conduct of the 1999 Search for Model Employees |
July 6, 1999 |
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Amends and clarifies the procedures for the processing of income tax returns and refundable tax returns |
July 9, 1999 |
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Amends RMO No. 6-95 relative to the implementation of a three-shift working day |
July 9, 1999 |
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Prescribes the policies and guidelines in the requisition and procurement of equipment and semi-expendable property |
July 9, 1999 |
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Prescribes the procedures and documentary requirements in the importation of articles subject to Excise Tax, as well as the raw materials and apparatus or mechanical contrivances specially used for the manufacture thereof |
July 12, 1999 |
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Exempts the Special Teams under the Enforcement Service from the mandatory reporting requirements and revalidation of Letters of Authority for cases under investigation prescribed under RMO Nos. 53-98 and 38-88 |
July 14, 1999 |
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Amends RMO No. 33-99 regarding the issuance of Tax Verification Notices and clarifies certain provisions relative to the cases to be issued TVNs, among others |
July 14, 1999 |
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Amends RMO No. 21-99 relative to the functions of the Makati Data Center and the devolved functions in document processing for RDO Nos. 47,48,49 and 50 |
July 14,1999 |
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Prescribes the policies, guidelines and procedures on the maintenance of various Integrated Tax System (ITS) Codes Tables |
July 16,1999 |
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Extends the period for the payment of additional tax to meet the minimum amount prescribed under RR No. 2-99 to qualify for immunity from audit of 1998 Income, VAT and Percentage Tax returns |
July 16,1999 |
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Prescribes the guidelines and procedures on the transmittal of BIR Forms 1700 (Annual Income Tax Return for Individuals Earning Purely Compensation) |
July 19,1999 |
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Prescribes the procedures in the review and reporting of cases; preparation, approval and release of pre-assessment notices, assessment notices and demand letters; and the preparation of BIR Form No. 40, for all cases under the Enforcement Service, including Special Teams |
July 28,1999 |
|
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Prescribes the adoption of arm's length bargaining standard in the determination of taxable income on inter-company loans or advances |
August 13,1999 |
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Prescribes the 1999 Audit Program on Large Taxpayers and Policy Cases |
August 13,1999 |
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Amends the slogan and the raffle mechanics for the millennium draw of "Humingi ng Resibo, Milyun-Milyon ang Panalo" |
August 18, 1999 |
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Prescribes the guidelines and procedures on the issuance of Certificates Authorizing Registration (CARs) and reporting of real and personnel property transactions |
August 23,1999 |
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Prescribes the 1999 policies, guidelines and procedures in the audit of tax cases by Revenue District Offices |
August 23,1999 |
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Amends pertinent provisions of RMO No. 65-99 relative to the raffle promo "Humingi ng Resibo, Milyun-Milyon ang Panalo: Millenium Draw" |
August 27,1999 |
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Establishes the policies and procedures in the generation of the Large Taxpayers Collection Report |
August 30,1999 |
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Amends and clarifies pertinent provisions of RMO NO. 33-99 regarding the issuance of Tax Verification Notices (TVNs), approval of corresponding reports of verification and reporting requirements, among others |
August 30,1999 |
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Prescribes an Office Audit Program in the Assessment Division of Revenue Regional Offices |
September 15, 1999 |
|
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Prescribes the use of E-mail facility in the transmission of rollout related documents |
September 15, 1999 |
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Creates Alphanumeric Tax Codes of revenue sources for proper classification of taxes |
September 20, 1999 |
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Prescribes the guidelines and procedures in the administration of qualifying examination for Revenue Officers' assignment to the Large Taxpayers Service |
September 17, 1999 |
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Delegates to the Regional Directors the authority to issue certain rulings with established precedents |
September 27, 1999 |
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|
Prescribes the policies and guidelines in the processing of application for retirement of BIR employees |
October 8, 1999 |
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Prescribes the guidelines and procedures in the administration of the qualifying examination for Revenue Officers who will conduct the audit of excise taxpayers |
October 4, 1999 |
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Prescribes the policies, guidelines and procedures to implement the "Go-Current" Policy for 1999 under the Integrated Tax System |
October 13, 1999 |
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Prescribes the policies and procedures on the processing of Taxpayers' Record Update (TRU) Phase I data for non-computerized Revenue District Offices |
October 13, 1999 |
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Prescribes the guidelines and procedures in the administration of the qualifying examination for revenue personnel who will be assigned at the Tax Fraud Division |
October 19, 1999 |
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|
Prescribes the guidelines on the issuance of VAT Exemption Certificate to all qualified embassies and their personnel |
November 5, 1999 |
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Prescribes the policies and procedures in the issuance of Taxpayer Identification Number |
November 23, 1999 |
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Prescribes the procedures in the processing of Authority to Print Invoices and Receipts in computerized and non-computerized Revenue District Offices |
November 23, 1999 |
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Prescribes the policies and procedures relative to the BIR Work Planning and Accomplishment Reporting Process for the Year 2000 |
December 2, 1999 |
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Prescribes the policies and guidelines to ensure the safety and security of computer equipment of the BIR |
December 3, 1999 |
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Amends RMO No. 31-98 by defining the new composition of the Committee on Disposal of Specialized Accountable Forms in the Regional Offices |
December 3, 1999 |
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Prescribes the guidelines in recommending No Appeal from adverse court decisions |
December 6, 1999 |
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Prescribes the policies and procedures on the monitoring and verification of government offices' compliance with the withholding tax requirements |
December 10, 1999 |
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Prescribes the use of the revised Letter of Authority Register (BIR Form No. 1968) |
December 10, 1999 |
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Revises the regional allocation of the BIR Collection Goal for CY 1999 |
December 10, 1999 |
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Suspends all field operations of the Bureau of Internal Revenue effective December 16, 1999 until January 10, 2000 |
December 16, 1999 |
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Prescribes the policies and procedures on the issuance and maintenance of Drawee Bank Codes |
December 20, 1999 |
