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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
RMO No. 76-2010Prescribes the policies and guidelines in the issuance of Certificate of Tax Exemption of Cooperatives and the monitoring thereofSep 28, 2010View
RMC No. 75-2010Enjoins participation to the celebration of the 21st National Statistics Month in October 2010Sep 27, 2010View
RMO No. 75-2010Prescribes the policies and procedures in the preparation and submission to the Department of Budget and Management of the certification of Excise tax collections from minerals, mineral products and quarry resources and the corresponding 40% share of Local Government UnitsSep 20, 2010View
RMC No. 74-2010Notifies the disposal of 412 sets of old blank Tax Debit Memo (BIR Form No. 2321)Sep 20, 2010View
RMC No. 73-2010Notifies the loss of several BIR Form No. 19.14 (Apprehension Receipt)Sep 14, 2010View
RR No. 9-2010Provides the policies and guidelines for the abatement of surcharges and/or compromise penalties in relation to the filing of tax returns and payment of taxes under certain conditionsSep 13, 2010View
RMC No. 72-2010Notifies the loss of several accountable formsSep 6, 2010View
RMC No. 71-2010Notifies the loss of 2 sets of unused BIR Form No. 2524 (Revenue Official Receipt)Sep 6, 2010View
RR No. 8-2010Amends RR No. 7-2010 implementing the tax privileges provisions of RA No. 9994, otherwise known as the “Expanded Senior Citizens Act of 2010”Sep 3, 2010View
RMO No. 74-2010Reiterates the implementation of RMO No. 11-2001 relative to the Decentralized System of Issuance of ClearanceSep 3, 2010View
RMO No. 73-2010Further amends certain provisions of RMO No. 3-2009 relative to the submission of reportorial requirements under the "Oplan Kandado" ProgramAug 26, 2010View
RMO No. 72-2010Prescribes the guidelines on the processing of Tax Treaty Relief Applications pursuant to existing Philippine Tax TreatiesAug 25, 2010View
RMC No. 70-2010Circularizes the revocation of BIR Ruling Nos. DA-413-04 and DA-436-04 and clarifies the basis in computing depreciation of property, plant and equipmentAug 24, 2010View
RMC No. 69-2010Notifies the loss of 1 set of used but unissued BIR Form No. 1954 – Certificate Authorizing RegistrationAug 20, 2010View
RMO No. 71-2010Prescribes the guidelines and procedures for the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion SystemAug 17, 2010View
RMO No. 70-2010Modifies the description of Alphanumeric Tax Code for Creditable Withholding Tax on income payments made by political parties and candidates of local and national electionsAug 13, 2010View
RMO No. 69-2010Prescribes the guidelines on the issuance of electronic Letters of Authority, Tax Verification Notices and Memoranda of AssignmentAug 13, 2010View
RMC No. 68-2010Prescribes the guidelines and procedures in granting the request of Large Taxpayers for extension in complying with the requirements for the mandatory use of Computerized Accounting SystemAug 13, 2010View
RMO No. 68-2010Prescribes the guidelines and procedures in the verification and surrender of Documentary Stamp Tax Electronic Imprinting Machines and transfer of unused/unloaded Documentary Stamp Tax balance to the Electronic Documentary Stamp Tax SystemAug 11, 2010View
RMC No. 67-2010Circularizes the revocation of BIR Ruling No. DA-722-2006 issued in favor of Atlas Consolidated Mining and Development CorporationAug 10, 2010View
RMC No. 66-2010Circularizes the full text of the Memorandum of Agreement between the BIR and Tax Management Association of the Philippines, Inc., and the Mechanics and Entry Form for the “Search for the Best Tax Collection, Tax Administration or Taxpayer Service Enhancement Project”Aug 10, 2010View
RMC No. 65-2010Notifies the loss of 1 pad of unused BIR Form No. 2524 – Revenue Official ReceiptAug 3, 2010View
RMO No. 67-2010Prescribes the policies and guidelines on Information and Communication Technology (ICT) Security offensesJul 30, 2010View
RMO No. 66-2010Adjusts the allocation of the CY 2010 BIR collection goal by implementing officeJul 30, 2010View
RMC No. 64-2010Publishes the full text of Wage Order No. NCR-15, “Providing an Increase in the Minimum Wage in the National Capital Region”Jul 29, 2010View