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. 92-2010Prescribes the re-implementation of the Electronic Sales (eSales) reporting on a pilot modeDec 2, 2010View
RMC No. 91-2010Provides basic questions and answers to clarify the increase in the Statutory Minimum Wage and other concerns in relation to the Income Tax Exemption given to Minimum Wage EarnerDec 2, 2010View
RMC No. 90-2010Notifies the loss of 6 sets of unused BIR Form No. 2524 – Revenue Official ReceiptDec 1, 2010View
RMC No. 89-2010Notifies the loss of 40 sets of unused BIR Form No. 0535 – Taxpayer Information Sheet.Nov 24, 2010View
RMC No. 88-2010Notifies the loss of 2 sets of unused BIR Form No. 2524 – Revenue Official ReceiptNov 24, 2010View
RMC No. 87-2010Notifies the loss of 1 set of unused BIR Form No. 0421 – Tax Verification NoticeNov 24, 2010View
RMC No. 86-2010Publishes the full text of Opinion No. 48, S. 2010 of the Department of JusticeNov 22, 2010View
RR No. 12-2010Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy to be granted by the Fiscal Incentives Review Board to the Millennium Challenge Account-Philippines for the Philippine Compact ProgramNov 18, 2010View
RMC No. 85-2010Announces the grace period in the filing of BIR Form No. 1947Nov 18, 2010View
RMC No. 84-2010Prescribes the guidelines and procedures in requiring all taxpayers engaged in the customs brokerage business to submit a list of their respective importers with their Accreditation NumberNov 18, 2010View
RMC No. 83-2010Notifies the loss of quadruplicate copies from 4 unused BIR Form No. 2524 – Revenue Official ReceiptNov 18, 2010View
RMO No. 81-2010Prescribes the guidelines on the preparation and submission of documents and reports required by the Department of Budget and ManagementNov 5, 2010View
RMC No. 82-2010Provides basic questions and answers to clarify issues relative to the filing of BIR Form No. 1947Nov 5, 2010View
RMC No. 81-2010Clarifies the documentary requirements for the application for Certificate of Tax Exemption for Cooperatives (BIR Form No. 1945)Nov 5, 2010View
RMO No. 80-2010Prescribes the CY 2010 Audit CriteriaNov 2, 2010View
RMC No. 80-2010Provides basic questions and answers relative to the issuance of Electronic Letters of AuthorityNov 2, 2010View
RR No. 11-2010Further clarifies the term “Managerial and Technical Positions” under RR No. 2-98, as amended and modifies for this purpose RMC No. 41-09, including guidelines on availment of the 15% preferential Income Tax rate for qualified Filipino personnel employed by Regional or Area Headquarters and Regional Operating Headquarters of multinational companiesOct 26, 2010View
RMC No. 79-2010Provides additional guidelines on the implementation of the eREG SystemOct 26, 2010View
RMC No. 78-2010Notifies the loss of 4 sets of unused BIR Form No. 2524 – Revenue Official ReceiptOct 22, 2010View
RMO No. 79-2010Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums pursuant to RMC No. 22-2010Oct 14, 2010View
RMO No. 78-2010Modifies the Alphanumeric Tax Code for tax on amusement places per RA No. 8424Oct 14, 2010View
RMO No. 77-2010Prescribes the guidelines in the submission of reportorial requirements for late/out-of-district returnsOct 12, 2010View
RR No. 10-2010Provides the guidelines relative to the exchange of information pursuant to an existing international convention or agreement on tax mattersOct 6, 2010View
RMC No. 77-2010Publishes the full text of Memorandum Circular No. 3 entitled "Directing the Formulation of the Medium-Term Philippine Development Plan (MTPDP) and the Medium-Term Public Investment Program (MTPIP) for 2010-2016"Oct 4, 2010View
RMC No. 76-2010Notifies the loss of 1 set of unused BIR Form No. 2524 – Revenue Official ReceiptSep 30, 2010View