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
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 66-2012 | Defines the taxation of rural banks formed through consolidation | Oct 31, 2012 | View |
| RMC No. 65-2012 | Clarifies the taxability of association dues, membership fees and other assessments/charges collected by condominium corporations | Oct 31, 2012 | View |
| RMC No. 64-2012 | Clarifies the imposition of business taxes on professionals | Oct 31, 2012 | View |
| RMC No. 63-2012 | Clarifies the issues affecting invoicing and recording of income payments for media advertising placements | Oct 29, 2012 | View |
| RMC No. 62-2012 | Clarifies the reporting of gross receipts relative to power generation and distribution | Oct 25, 2012 | View |
| RMC No. 61-2012 | Authorizes the use of Electronic BIR Forms (eBIRForms) Package in the preparation and filing of tax returns | Oct 24, 2012 | View |
| RMO No. 24-2012 | Prescribes the CY 2012 Operational Key Performance Indicators, Accomplishment Reporting and Office Performance Evaluation | Oct 15, 2012 | View |
| RR No. 13-2012 | Prescribes the VAT treatment on sale of adjacent residential lots, house and lots or other residential dwellings, thereby amending certain provisions of RR No. 16-2005, as amended | Oct 12, 2012 | View |
| RR No. 12-2012 | Prescribes the rules on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto, and input taxes allowed therefor | Oct 12, 2012 | View |
| RMC No. 60-2012 | Notifies the loss of 1,000 sets of unused Accountable Form No. 51 – Official Receipt | Oct 4, 2012 | View |
| RMC No. 59-2012 | Publishes the matrix of latest wage rates per region provided by the National Wages and Productivity Commission | Oct 1, 2012 | View |
| RMC No. 58-2012 | Reiterates the requirement on the submission of Quarterly Value-Added Tax (VAT) Report per city/municipality | Sep 27, 2012 | View |
| RMO No. 23-2012 | Modifies the description of Alphanumeric Tax Code for Foreign Insurance Premiums | Sep 24, 2012 | View |
| RMO No. 22-2012 | Modifies the description of Alphanumeric Tax Code on the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities | Sep 24, 2012 | View |
| RMC No. 57-2012 | Publishes the full text of Memorandum Circular No. 2012-08 of the Cooperative Development Authority | Sep 20, 2012 | View |
| RMC No. 56-2012 | Prescribes the use of BIR Form No. 2309 – Notice of Payment Schedule | Sep 19, 2012 | View |
| RMC No. 55-2012 | Notifies the loss of several BIR Form No. 2524-Revenue Official Receipt | Sep 12, 2012 | View |
| RMC No. 54-2012 | Notifies the loss of 8 sets of unused BIR Form No. 2524 – Revenue Official Receipt | Sep 12, 2012 | View |
| RMO No. 21-2012 | Prescribes the policies, guidelines and procedures in the acceptance, processing, evaluation, approval of applications for monetization and issuance of Notice of Payment Schedule of outstanding VAT Tax Credit Certificates solely issued by the BIR and jointly issued by the One-Stop-Shop Inter-Agency Tax Credit and Duty Drawback Center of the Department of Finance and the BIR | Sep 10, 2012 | View |
| RMC No. 53-2012 | Publishes the full text of the Memorandum of Agreement between the Tax Management Association of the Philippines, Inc. (TMAP) and the Bureau of Internal Revenue and the Mechanics of the TMAP's Tax Infomercial Competition 2012 | Sep 10, 2012 | View |
| RMC No. 52-2012 | Enjoins all government agencies to participate in the celebration of the 10th Anniversary of the Development Policy Research Month | Sep 6, 2012 | View |
| RMO No. 20-2012 | Prescribes the policies and procedures for the implementation of the 2012 Value-Added Tax Audit Program | Sep 5, 2012 | View |
| RMC No. 51-2012 | Amends the deadline for the filing of Applications for Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Monetization | Sep 3, 2012 | View |
| RMO No. 19-2012 | Prescribes the policies and procedures in the Value-Added Tax Audit Program for Large Taxpayers Service | Aug 31, 2012 | View |
| RMO No. 18-2012 | Prescribes the guidelines and procedures in the establishment of eLounge facilities in Revenue District Offices | Aug 28, 2012 | View |