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Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

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Showing 4,408 issuances

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 08-2013Prescribes the policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers SystemApr 5, 2013View
RMO No. 07-2013Prescribes the endorsement of fraud cases discovered in the processing and issuance of Certificates Authorizing Registration (CARs) and Tax Clearances (TCLs) and amends the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue Region No. 1Apr 4, 2013View
RMC No. 29-2013Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employeesApr 2, 2013View
RMC No. 28-2013Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012Apr 1, 2013View
RMO No. 06-2013Prescribes the policies and guidelines on the preparation and submission of Inventory Report of All Unused Revenue Official Receipts /Official Receipts and reissuance thereofMar 25, 2013View
RMO No. 05-2013Prescribes the procedures and guidelines on the redemption of Notice of Payment Schedule relative to the implementation of the VAT TCC Monetization ProgramMar 21, 2013View
RMC No. 27-2013Provides guidelines in the filing, receiving and processing of TY 2012 Income Tax Returns and prescribes the additional attachment of the regular allowable itemized deductions to BIR Form November 2011 ENCS versionsMar 20, 2013View
RMC No. 26-2013Disseminates the Primer on BIR Form No. 1701 (Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts, including those with both business and compensation income) and BIR Form No. 1702 (Annual Income Tax Return for Corporation, Partnership and other Non-Individual Taxpayer) November 2011 ENCSMar 19, 2013View
RMO No. 04-2013Prescribes the policies and guidelines in the audit of tax returns by Revenue District OfficesMar 18, 2013View
RMC No. 25-2013Notifies the loss of 50 sets of unused BIR Form No. 2524 – Revenue Official ReceiptMar 13, 2013View
RMC No. 24-2013Notifies the loss of 50 unused sets of Accountable Form No. 51 – Official ReceiptMar 13, 2013View
RMC No. 23-2013Circularizes the full text of PEZA Board Resolution No. 12-610Mar 5, 2013View
RMC No. 22-2013Gives notice on the missing duplicate copy from 1 unused set of BIR Form No. 0421 – Tax Verification NoticeMar 4, 2013View
RR No. 4-2013Further amends certain provisions of RR No. 11-2004, which prescribes the Machine Identification Number Sticker for the use of Cash Register Machines, Point-of-Sale System machines and/or business/sale machines generating receipts/invoicesMar 1, 2013View
RMO No. 03-2013Prescribes the usage of the Exchange of Information Work ManualMar 1, 2013View
RMC No. 21-2013Amends RMC No. 57-2011, entitled “Revised Forms No. 1700, 1701 and 1702”Mar 1, 2013View
RMC No. 20-2013Publishes the full text of National Budget Circular No. 545 entitled “Guidelines on the Release of Funds for FY 2013”Feb 28, 2013View
RMC No. 19-2013Notifies the loss of duplicate copy of a used but unissued BIR Form No. 2313 – Certificate Authorizing RegistrationFeb 25, 2013View
RMO No. 02-2013Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax TreatiesFeb 18, 2013View
RMC No. 18-2013Further clarifies the taxability of distilled spirits provided under RMC No. 3-2013Feb 15, 2013View
RMC No. 17-2013Clarifies the taxes due from Financial or Technical Assistance Agreement (FTAA) Contractors during “Recovery Periods”Feb 15, 2013View
RMC No. 16-2013Clarifies the tax implications and recording of deposits/advances for expenses received by taxpayers not covered by RMC No. 89-2012Feb 15, 2013View
RR No. 3-2013Prescribes the use of electronic Official Register Books for manufacturers of tobacco products and regulated raw materialsFeb 14, 2013View
RMC No. 15-2013Publishes and implements pertinent provisions of Resolution No. 9476 issued by the Commission on Elections (COMELEC) on June 2012Feb 13, 2013View
RMC No. 14-2013Notifies the loss of 4 unused sets of BIR Form No. 2524 – Revenue Official ReceiptFeb 13, 2013View