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
RR No. 7-2011Prescribes the policies in the tax treatment of campaign contributions and expendituresJun 14, 2011View
RMO No. 26-2011Prescribes the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from  withholding TaxJun 13, 2011View
RMC No. 23-2011Publishes the full text of Wage Order No. NCR-16, “Providing a Cost of Living Allowance in the National Capital Region” and clarifying its tax implications to Minimum Wage Earners exempt from Income TaxJun 8, 2011View
RMO No. 25-2011Prescribes the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/ posting/remittance of certification fees and the corresponding Documentary Stamp Taxes collected by designated/ authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting OfficersJun 6, 2011View
RMO No. 24-2011Streamlines the reportorial requirements of the Collection ServiceJun 6, 2011View
RMO No. 23-2011Defines the BIR Strategy Roadmap, Vision and Mission StatementsJun 6, 2011View
RMO No. 22-2011Amends the Audit Criteria for Taxable Years 2009 and 2010Jun 1, 2011View
RMO No. 21-2011Amends the policies, guidelines and procedures in reporting, recording and monitoring of attendance of revenue officials and employeesMay 31, 2011View
RMO No. 20-2011Revises the format of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form W-7) and the manner and procedures of its preparationMay 31, 2011View
RMC No. 22-2011Publishes the full text of Executive Order No. 37 entitled "Returning the Administrative Supervision Over the Securities and Exchange Commission from the Department of Trade and Industry to the Department of Finance"May 17, 2011View
RMO No. 19-2011Promulgates and implements the Revised Rules of Procedure in the Investigation/Hearing of Administrative CasesMay 16, 2011View
RMC No. 21-2011Prescribes the proper use of BIR LibraryMay 13, 2011View
RMC No. 20-2011Clarifies the Special Treatment of Fringe Benefits under Section 2.33 of RR No. 3-98, as last amended by RR No. 5-2011May 13, 2011View
RMC No. 19-2011Notifies the loss of one set of unused BIR Form No. 2524 – Revenue Official ReceiptApr 25, 2011View
RMO No. 18-2011Allows the acceptance of out-of-district Income Tax Returns for CY 2010 filed on April 14 and 15, 2011 only by individuals earning purely compensation incomeApr 15, 2011View
RMC No. 18-2011Clarifies the Income Tax exemption of interest income earnings from long-term deposits or investment certificatesApr 12, 2011View
RMO No. 17-2011Amends the allocation of CY 2011 BIR collection goal by implementing officeApr 4, 2011View
RMC No. 17-2011Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax complianceApr 4, 2011View
RMC No. 16-2011Notifies the loss of 3 sets of unused Accountable Form 51 – Official ReceiptApr 4, 2011View
RMO No. 16-2011Prescribes the reports required by Policy and Planning ServiceMar 31, 2011View
RMO No. 15-2011Allows the acceptance of Out-of-District Income Tax Returns for CY 2010 filed by certain government officials and employeesMar 18, 2011View
RMO No. 14-2011Establishes the Computer Assisted Audit Tools & Techniques System (CAATTS) LaboratoryMar 18, 2011View
RMO No. 13-2011Amends certain provision of RMO No. 6-2010 relative to the stamping of Income Tax Returns and the attached audited Financial Statements, and the number of copies of tax returns to be submitted and filedMar 17, 2011View
RMO No. 12-2011Prescribes the allocation of the CY 2011 BIR collection goal by implementing officeMar 17, 2011View
RMO No. 11-2011Prescribes the reportorial requirements of the Human Resource Development ServiceMar 17, 2011View