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
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 21-2008 | Provides supplemental policies on the preliminary analysis and audit/verification of 2007 internal revenue tax returns prescribed under RMO No. 20-2008 relative to the issuance of Letters of Authority and Tax Verification Notices for regional cases | Jun 10, 2008 | View |
| RMC No. 44-2008 | Circularizes the full text of Department Order No. 9-08 entitled “Implementing Rules and Regulations on the Accessibility of Information on Taxpayers Between the Bureau of Internal Revenue and the Local Government Units for Tax Collection Purposes Pursuant to Executive Order No. 646” | Jun 5, 2008 | View |
| RMC No. 43-2008 | Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment | May 27, 2008 | View |
| RMC No. 42-2008 | Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment | May 26, 2008 | View |
| RMO No. 20-2008 | Prescribes the guidelines for the preliminary analysis and audit/verification of 2007 internal revenue tax returns and the corresponding tax payments for taxpayers under the Large Taxpayers Service and Revenue Regions/Revenue District Offices | May 23, 2008 | View |
| RMO No. 19-2008 | Prescribes the revised target for the 2008 audit goal and the basis for the computation of the Audit Effort Ratio | May 23, 2008 | View |
| RMC No. 41-2008 | Notifies the loss of one (1) set of unused BIR Form No. 0421 –Tax Verification Notice | May 23, 2008 | View |
| RMC No. 40-2008 | Notifies the loss of one (1) set of unused BIR Form No. 0423 –Apprehension Slip | May 23, 2008 | View |
| RMC No. 39-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2008 | May 23, 2008 | View |
| RMO No. 18-2008 | Mandates all offices having direct contact with taxpayers to provide suggestion/complaint boxes | May 16, 2008 | View |
| RMO No. 17-2008 | Prescribes the allocation of the CY 2008 BIR collection goal by implementing office | May 16, 2008 | View |
| RMC No. 38-2008 | Requires the continuous observance of the existing responsibilities by large taxpayers transferred from the supervision of Large Taxpayers Service to the Regional Offices | May 13, 2008 | View |
| RR No. 7-2008 | Prescribes the regulations to govern the taxation on the sale to the Bangko Sentral ng Pilipinas of gold and other metallic mineral products extracted or produced by small-scale miners and further amends RR No. 2-98, as amended | May 2, 2008 | View |
| RR No. 6-2008 | Consolidates the regulations prescribing the rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets | May 2, 2008 | View |
| RMC No. 37-2008 | Circularizes CSC Memorandum Circular No. 6, Series of 2008 regarding deferment of the use of the revised form of Statement of Assets, Liabilities and Networth | Apr 29, 2008 | View |
| RMO No. 16-2008 | Prescribes the involvement of the National Investigation Division and Policy Cases Division of the Enforcement Service in the audit of selected taxpayers | Apr 28, 2008 | View |
| RR No. 5-2008 | Further amends Revenue Regulations (RR) Nos. 2-98 and 3-98, as last amended by RR No. 10-2000, with respect to "De Minimis Benefits" | Apr 23, 2008 | View |
| RMC No. 36-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2008 | Apr 23, 2008 | View |
| RMC No. 35-2008 | Notifies the loss of two (2) sets of unused BIR Form No. 1919 – Office Audit-Letter of Authority | Apr 21, 2008 | View |
| RMC No. 34-2008 | Clarifies the tax treatment of director's fees for Income Tax and business tax purposes | Apr 18, 2008 | View |
| RR No. 4-2008 | Amends the venue for filing of tax returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Taxes due on onerous transfers of real propertis owned by taxpayers classified as large taxpayers | Apr 17, 2008 | View |
| RMC No. 33-2008 | Prescribes the electronic filing returns after manual payment of the tax during officially announced system limited availability | Apr 17, 2008 | View |
| RMC No. 32-2008 | Gives permission and extends the deadline for the manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environment | Apr 15, 2008 | View |
| RMC No. 31-2008 | Provides basic questions and answers to clarify issues concerning common carriers by sea and their agents relative to the transport of passengers, goods or cargoes | Apr 11, 2008 | View |
| RMC No. 30-2008 | Clarifies the taxability of Insurance Companies for Minimum Corporate Income Tax, Business Tax, and Documentary Stamp Tax purposes | Apr 8, 2008 | View |