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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. 04-2011Prescribes the uniform implementation of procedures in rating “Punctuality and Attendance” under RMO No. 29-2004Jan 19, 2011View
RMO No. 02-2011Amends certain provisions of RMO No. 71-2010 relative to the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion SystemJan 7, 2011View
RMO No. 01-2011Prescribes the policies, guidelines and procedures in the implementation of decisions/orders on administrative cases involving BIR official/employeeJan 6, 2011View
RMC No. 03-2011Notifies the loss of several BIR Form No. 2524 – Revenue Official ReceiptJan 3, 2011View
RMC No. 02-2011Notifies the loss of 2 sets of BIR Form No. 2524 – Revenue Official ReceiptJan 3, 2011View
RMC No. 01-2011Notifies the loss of several accountable formsJan 3, 2011View
RMC No. 99-2010Circularizes the full text of Department Administrative Order No. 10-08, further amending the revised Implementing Rules and Regulations of Act No. 3883, as amended, otherwise known as the Business Name LawDec 29, 2010View
RMO No. 88-2010Prescribes the guidelines and procedures in the issuance and enforcement of Subpoena Duces Tecum and the prosecution of cases for “Failure to Obey Summons”Dec 22, 2010View
RMO No. 87-2010Amends pertinent provisions of RMO No. 28-2008 relative to the reporting, recording and monitoring of attendance of revenue officials and employeesDec 21, 2010View
RMC No. 98-2010Prescribes the guidelines and procedures for the treatment of unserved Letter Notices, Letter of Authorities and Tax Verification Notices in instances where the concerned taxpayers cannot be locatedDec 21, 2010View
RMC No. 97-2010Clarifies the VAT exemption of services by agricultural contract growersDec 21, 2010View
RR No. 17-2010Consolidates the regulations implementing RA No. 7646, which authorizes the Commissioner of Internal Revenue to prescribe the place for payment of internal revenue taxes by large taxpayers, and prescribes the coverage and criteria for determining large taxpayersDec 14, 2010View
RMC No. 96-2010Notifies the loss of 9 unused pads of BIR Form No. 2524 – Revenue Official ReceiptDec 14, 2010View
RMC No. 95-2010Circularizes the increase of Excise Tax rates on alcohol and tobacco products effective January 1, 2011Dec 13, 2010View
RR No. 16-2010Prescribes the guidelines, rules and procedures in the filing of confidential information and the investigation of cases arising therefromDec 10, 2010View
RR No. 15-2010Amends certain provisions of RR No. 21-2002, as amended, authorizing the Commissioner of Internal Revenue to prescribe additional procedural and/or documentary requirements in connection with the preparation and submission of financial statements accompanying the tax returnsDec 10, 2010View
RR No. 14-2010Amends pertinent provisions of RR Nos. 11-2006 and 4-2010 on the accreditation of tax practitioners/agents as a prerequisite to their practice and representation before the BIRDec 10, 2010View
RR No. 13-2010Prescribes the policies and guidelines in the acceptance of late and out-of-district tax returnsDec 10, 2010View
RMO No. 86-2010Prescribes the revised guidelines and procedures in the publication of top taxpayersDec 9, 2010View
RMO No. 85-2010Amends RMO No. 40-2010, which provides the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on Real Property ValuationDec 8, 2010View
RMO No. 84-2010Prescribes the revised distribution list of copies of Revenue Official Receipts (BIR Form No. 25.24)Dec 8, 2010View
RMO No. 83-2010Prescribes the policies and guidelines in the decentralized recording of forfeited assets in the books of accounts of the Regional OfficesDec 8, 2010View
RMC No. 94-2010Notifies the loss of two (2) sets of BIR Form No. 2524 – Revenue Official ReceiptDec 8, 2010View
RMO No. 82-2010Prescribes the criteria and procedures for attrition of officials and employees of the BIR, including submission of required documents and reports, under RA No. 9335 (Attrition Act of 2005)Dec 6, 2010View
RMC No. 93-2010Circularizes the full text of Bank Bulletin No. 2010-34 relative to the splitting of some Revenue District Offices and the necessary enhancement to the Authorized Agent Banks' systemsDec 3, 2010View