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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. 28-2010Circularizes the full text of Republic Act No. 10026 entitled “An Act Granting Income Tax Exemption to Local Water Districts by Amending Section 27(C) of the National Internal Revenue Code (NIRC) of 1997, as Amended, and Adding Section 289-A to the Code, for the Purpose”Mar 23, 2010View
RMO No. 28-2010Prescribes the guidelines for the conduct of the 2010 “Handang Maglingkod" ProjectMar 22, 2010View
RMC No. 27-2010Circularizes the full text of Department Order No. 6-2010 entitled “Amending Further Ministry Order Nos. 20-86 and 21-86, as Amended by Department Order Nos. 12-89, 13-89, 10-92, 21-99 and 35-04 Creating the Committees on Real Property Valuation to Determine the Zonal Values of Real Properties for Purposes of Computing Any Internal Revenue Tax”Mar 22, 2010View
RMO No. 27-2010Prescribes the enhanced policies and guidelines to re-invigorate the Run After Tax Evaders ProgramMar 17, 2010View
RMO No. 26-2010Prescribes the policies and procedures in the preparation of the List of Assets by the Revenue Officer for cases under investigation/verification and its incorporation in the Data WarehouseMar 17, 2010View
RMO No. 25-2010Prescribes the policies and guidelines in the preparation and posting of information materials in the BIR WebsiteMar 17, 2010View
RMC No. 26-2010Publishes the full text of the Memorandum of Agreement between the BIR and the National Bureau of Investigation and Criminal Investigation and Detection GroupMar 17, 2010View
RMC No. 25-2010Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Office of the Solicitor GeneralMar 17, 2010View
RMC No. 24-2010Further defers the implementation of Revenue Regulations No. 7-2009 relative to the Electronic Documentary Stamp Tax (eDST) SystemMar 16, 2010View
RMO No. 24-2010Prescribes the policies and guidelines for the development of the Industry Champion Program of the BIRMar 15, 2010View
RMO No. 23-2010Prescribes the guidelines on the issuance, replacement or revalidation of Certificates Authorizing RegistrationMar 15, 2010View
RMO No. 22-2010Prescribes the four basic categories of the CY 2010 Key Performance IndicatorsMar 10, 2010View
RMO No. 21-2010Prescribes the policies and procedures relative to the BIR 2010 National Office Key Performance Indicators, Accomplishment Reporting and Office Performance EvaluationMar 9, 2010View
RMO No. 20-2010Amends certain provisions of RMO No. 15-2010 relative to the handling of court cases by BIR lawyers/prosecutorsMar 9, 2010View
RMO No. 19-2010Prescribes the policies and guidelines in the conduct of investigations relative to the Taxpayers’ Lifestyle Check SystemMar 9, 2010View
RMC No. 23-2010Publishes the full text of Republic Act No. 9999 entitled “An Act Providing a Mechanism for Free Legal Assistance and for Other Purposes”Mar 9, 2010View
RMC No. 22-2010Publishes the full text of Republic Act No. 10001 entitled “An Act Reducing the Taxes on Life Insurance Policies, Amending for this Purpose Sections 123 and 183 of the National Internal Revenue Code of 1997, as Amended”Mar 9, 2010View
RMC No. 21-2010Reiterates the applicable penalties for employers who fail to withhold, remit, do the year-end adjustment and refund employees of the excess withholding taxes on compensationMar 9, 2010View
RMC No. 20-2010Circularizes the revocation of BIR Ruling No. DA-245-2005 relative to the joint venture transactions between Meridien East Realty and Development Corporation and Century Properties, Inc.Mar 9, 2010View
RMO No. 18-2010Prescribes the policies and guidelines in the conduct of the “Kapihan with the Commissioner” under the People Wellness Program for CY 2010Mar 8, 2010View
RMC No. 19-2010Directs all concerned BIR offices to continue tax investigation of CooperativesMar 8, 2010View
RMC No. 18-2010Clarifies the coverage and taxability of amusement places under Section 125(b) of the National Internal Revenue Code of 1997, as amendedMar 8, 2010View
RMO No. 17-2010Amends RMO No. 31-2008 reiterating the previous memorandum on wearing of the prescribed BIR uniforms and/or IDMar 4, 2010View
RMC No. 17-2010Publishing the full text of Administrative Order No. 277-A entitled “Amending Section 2 of Administrative Order No. 277, Series of 2010 Creating an Independent Committee to Review, Assess and Evaluate All the Important Smuggling and Tax Evasion Cases Handled by the Bureau of Internal Revenue and the Bureau of Customs”Mar 4, 2010View
RMC No. 16-2010Requires taxpayers to disclose their election to use the Optional Standard Deduction for taxable year 2009.Mar 1, 2010View