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BIR Library

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
RMC No. 13-2013Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptFeb 13, 2013View
RMC No. 12-2013Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptFeb 13, 2013View
RMC No. 11-2013Prescribes the BIR Priority Programs for CY 2013Feb 11, 2013View
RMC No. 10-2013Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco productsFeb 6, 2013View
RMC No. 09-2013Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associationsJan 30, 2013View
RMC No. 08-2013Publishes the full text of Joint Circular No. 6-2012 entitled “Joint Guidelines Implementing the Special Provision of the General Appropriations Act on Value-Added Tax (VAT) Refunds”Jan 25, 2013View
RMO No. 01-2013Prescribes the allocation of the CY 2013 BIR collection goal by implementing officeJan 24, 2013View
RR No. 2-2013Prescribes the transfer pricing guidelinesJan 23, 2013View
RR No. 1-2013Further 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 AdviceJan 23, 2013View
RMC No. 07-2013Circularizes the BIR Framework for Information SystemsJan 22, 2013View
RMC No. 06-2013Clarifies taxpayers' concerns on the audit program and their responsibility in engaging tax agents/practitionersJan 18, 2013View
RMC No. 05-2013Publishes the full text of Joint Circular No. 5-2012 entitled "Joint Guidelines Implementing the Special Provision of the General Appropriations Act on VAT Refunds on Importation"Jan 18, 2013View
RMC No. 04-2013Requires tax-exempt hospitals to secure revalidated tax exemption rulings/certificatesJan 14, 2013View
RMC No. 03-2013Clarifies certain provisions of RR No. 17-2012 implementing the provisions of RA No. 10351 as well as the provisions of RMC No. 90-2012 providing the initial tax classifications of alcohol and tobacco productsJan 9, 2013View
RMC No. 02-2013Clarifies certain provisions of RR No. 12-2012 on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto and the input taxes allowed thereforJan 7, 2013View
RMC No. 01-2013Notifies the cancellation of one (1) unissued set of BIR Form No. 2313 – Certificate Authorizing RegistrationJan 4, 2013View
RR No. 18-2012Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereofDec 28, 2012View
RMO No. 28-2012Prescribes the use of the updated and consolidated Collection ManualDec 28, 2012View
RMC No. 91-2012Supplements the guidelines in RMC No. 63-2012 on invoicing and recording of income payments for media advertising placementsDec 28, 2012View
RMC No. 90-2012Provides the initial classifications of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 10351Dec 28, 2012View
RMC No. 89-2012Clarifies the tax implications and recording of deposits/advances made by clients of General Professional Partnerships for expensesDec 28, 2012View
RMC No. 88-2012Clarifies the tax treatment of stock option plansDec 28, 2012View
RMC No. 87-2012Gives notice on damaged accountable formsDec 28, 2012View
RMC No. 86-2012Specifies the criteria for the identification and selection of BIR Annual Priority ProgramsDec 27, 2012View
RR No. 17-2012Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 10351 and clarifies certain provisions of existing Revenue RegulationsDec 26, 2012View