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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. 30-2025Circularizing the Implementing Rules and Regulations of RA No. 12001, titled "An Act Instituting Reforms in Real Property Valuation and Assessment in the Philippines, Reorganizing the Bureau of Local Government Finance, Granting Tax Amnesty on Real Property and Special Levies on Real Property, and Appropriating Funds Therefor"Apr 7, 2025View
RMC No. 29-2025Circularizing the RA No. 12079, titled (An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, as Amended, for the Purpose)Apr 7, 2025View
RMC No. 28-2025Amending further RMC No. 48-2018, as amended by RMC No. 23-2023, on the classification and processing time of One-Time Transactions (ONETTs)Apr 4, 2025View
RMC No. 27-2025Lost two (2) pads of unused/unissued BIR Form No. 0423 – Apprehension SlipApr 4, 2025View
RMC No. 26-2025Missing original copy of unused/unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesApr 4, 2025View
RMC No. 25-2025Publishing the full text of the February 24, 2025 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) endorsing updates to the list of VAT-Exempt Products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Apr 4, 2025View
RMC No. 24-2025Publishing the full text of RA No. 12009 entitled "An Act Revising RA No. 9184, otherwise known as the "Government Procurement Reform Act", and for Other Purposes" and the implementing Rules and Regulations of RA No. 12009 or the New Government Procurement ActApr 3, 2025View
RR No. 13-2025Consolidated provisions to simplify and streamline the procedures and requirements relative to the availment of the tax exemptions and incentives granted to the participating private entities under RA No. 8525 (Adopt-a-School Act of 1998), RA No. 12063 (Enterprise-Based Education and Training (EBET) Framework Act), and the Tax CodeMar 31, 2025View
RMC No. 23-2025Circularizing the Updated List of Accredited Microfinance Non-Government OrganizationsMar 27, 2025View
RMO No. 17-2025BIR Operational Key Performance Indicators for CY 2025Mar 24, 2025View
RMC No. 22-2025CY 2025 BIR Priority Programs and ProjectsMar 24, 2025View
RMC No. 21-2025Clarifying the proper tax treatment of joint ventures/consortiums formed for the purpose of undertaking construction projects under Section 22 ( B ) of the NIRC of 1997, as amended, in relation to RR Nos. 10-2012 and 14-2023, and the administrative requirements for all joint ventures/consortiums pursuant to Section 236 of the same CodeMar 24, 2025View
RMO No. 16-2025Amendments on Revenue Memorandum Order No. 23-2021 on Guidelines and Procedures on Digital/Online Learning in the Bureau of Internal RevenueMar 21, 2025View
RMO No. 15-2025Policies and Procedures on Recording of Collections, Tax Receivables and Acquired Assets in Compliance with Reportorial Requirements of the Commission on Audit – Governing Accounting StandardsMar 21, 2025View
RMO No. 14-2025CY 2025 BIR Collection Goal Allocation, By Implementing Office Based on FY 2025 Budget of Expenditures and Sources of Financing (BESF), Development Budget Coordination Committee (DBCC) Ad Referendum dated June 27, 2024Mar 20, 2025View
RMC No. 20-2025Clarification of certain policies, guidelines and procedures relative to the processing and issuance of Tax Clearance Certificate for Final Settlement of Government ContractsMar 20, 2025View
RMO No. 13-2025Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) and Final Withholding VAT on Digital Services from Non-Resident Digital Service ProviderMar 19, 2025View
RMC No. 19-2025Missing two (2) original copies of unused/unissued BIR Form No. 1966 – Electronic Letter of AuthorityMar 12, 2025View
RR No. 12-2025Further amending Section 5 of Revenue Regulations No. 3-69, relative to the due process requirement in the service and execution of summary remediesMar 6, 2025View
RMO No. 12-2025Updated Policies and Procedures in Processing One-Time Transaction (ONETT)Mar 6, 2025View
RMO No. 11-2025Revised BIR Form No. 0044 (Request for System Access/Access Revocation)Mar 5, 2025View
RMO No. 10-2025Policies and Guidelines on the Use of BIR Internet Browsing FacilitiesMar 4, 2025View
RMC No. 18-2025Lost one (1) set of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetFeb 28, 2025View
RR No. 11-2025Implementing Sections 237 and 237-A of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Republic Act No. 12066Feb 27, 2025View
RR No. 10-2025Amending the Pertinent Provisions of Revenue Regulations No. 16-2005 to Implement the Value-Added Tax Provisions under Sections 106, 108, 109, and 112 the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066Feb 27, 2025View