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
RMO No. 15-2012Amends the policies, guidelines and procedures in the reporting, recording and monitoring of attendance of revenue officials and employeesJun 21, 2012View
RMC No. 28-2012Publishes the full text of the Implementing Guidelines of the Memorandum of Agreement between the BIR and MGBJun 21, 2012View
RMC No. 27-2012Notifies the loss of 1 unused set of BIR Form No. 1425 – Notice of Disqualification under NO AUDIT PROGRAMJun 18, 2012View
RR No. 10-2012Defines the requirements for joint venture or consortium formed for the purpose of undertaking construction projects and prescribes the mandatory enrollment of local contractors in the Electronic Filing and Payment SystemJun 1, 2012View
RR No. 9-2012Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary salesJun 1, 2012View
RMC No. 26-2012Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptJun 1, 2012View
RMC No. 25-2012Prescribes the use of BIR Form Nos. 2302-MCA (Tax Subsidy Availment Certificate) and 2326-MCA (Tax Subsidy Debit Memo)May 22, 2012View
RMC No. 24-2012Clarifies the issue on the maintenance and submission of Official Register Books on tax-paid petroleum products stored on formerly bonded storage facilitiesMay 21, 2012View
RMO No. 14-2012Allocates the CY 2012 collection goal to implementing offices under the Large Taxpayers ServiceMay 18, 2012View
RMO No. 13-2012Prescribes the revised guidelines and procedures in handling Letter Notices generated through Third-Party Information data matching with tax returnsMay 16, 2012View
RMO No. 12-2012Prescribes the guidelines and procedures in the implementation of the Electronic Sales Reporting by taxpayers using Cash Register Machines, Point of Sales Machines and other invoice/receipt generating machines, and for other purposeMay 16, 2012View
RR No. 8-2012Further amends Revenue Regulations relative to the “De Minimis Benefits”May 11, 2012View
RMO No. 11-2012Further amends RMO No. 4 – 2012 due to the adjustments in the allocation of CY 2012 BIR collection goal by implementing office affected by delisting/enlisting of taxpayers and updates in the CY 2011 collection dataMay 10, 2012View
RMC No. 23-2012Reiterates the responsibilities of officials and employees of government offices for the withholding of applicable taxes on certain income payments and the imposition of penalties for non-compliance thereofMay 8, 2012View
RMC No. 22-2012Clarifies the implementation of Revenue Regulations No. 5-2012May 7, 2012View
RMC No. 21-2012Circularizes the full text of Executive Order No. 68 entitled “Monetization Program of Outstanding Value-Added Tax (VAT) Tax Credit Certificates (TCCs)”May 3, 2012View
RMC No. 20-2012Notifies the loss of 17 sets of unused BIR Form No. 2313 – Certificate Authorizing RegistrationMay 2, 2012View
RMC No. 19-2012Defines the various BIR identity symbolsApr 27, 2012View
RMC No. 18-2012Circularizes the Tagalog translation of the BIR Vision and Mission statementsApr 27, 2012View
RMC No. 17-2012Clarifies the reckoning date of recording tax collections for the different modes of paymentApr 16, 2012View
RMO No. 10-2012Amends the manner and procedures in the preparation of the Monthly Report of Registration and Remittance of Withholding Taxes (BIR Form W-7) in Revenue District Offices under Revenue Regions with Document Processing DivisionApr 12, 2012View
RMO No. 09-2012Prescribes the policies, guidelines and procedures in the placement of personnel pursuant to the approved Notice of Organization, Staffing and Compensation Action (NOSCA) relative to the BIR Rationalization Plan under Executive Order No. 366Apr 12, 2012View
RMC No. 16-2012Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Innove Communications, Inc.Apr 11, 2012View
RMO No. 08-2012Prescribes the reportorial requirements of the Financial ServiceApr 10, 2012View
RMC No. 15-2012Prescribes the additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns and their attachments prescribed under RR No. 19-2011Apr 4, 2012View