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 |
|---|---|---|---|
| RMC No. 29-2008 | Publishes the full text of Department Order No. 11-2008 which clarifies the last day for availing of the benefits under the Tax Amnesty Act of 2007 | Apr 3, 2008 | View |
| RMO No. 15-2008 | Prescribes the Performance Management System for 2008 and the Monitoring and Accomplishment Reporting System for its implementation | Apr 2, 2008 | View |
| RMC No. 28-2008 | Circularizes the interim procedure in the handling of Tax Subsidy Availment Certificate and Tax Subsidy Debit Memo used in the payment of internal revenue taxes through the eFPS | Apr 1, 2008 | View |
| RMC No. 27-2008 | Circularizes the full text of EO No. 659, entitled “Improving the Negotiability and Acceptability of Agrarian Reform Bonds” | Mar 31, 2008 | View |
| RMC No. 26-2008 | Provides interim guidelines for transfer pricing | Mar 27, 2008 | View |
| RMO No. 13-2008 | Prescribes the policies, guidelines and procedures in the collection, affixture, remittance and reporting of Documentary Stamp Tax through “Constructive Stamping or Receipt System” on certificates issued by government agencies and its instrumentalities including Local Government Units | Mar 18, 2008 | View |
| RMC No. 25-2008 | Reiterates the mode of payment and remittance of Documentary Stamp Tax on certificates issued by educational institutions | Mar 18, 2008 | View |
| RMC No. 24-2008 | Clarifies the scope of the term direct costs and expenses that should comprise the "cost of services" for purposes of computing the gross income subject to the 2% Minimum Corporate Income Tax | Mar 17, 2008 | View |
| RMO No. 12-2008 | Prescribes the use of accountable forms for the issuance of Product Replenishment Certificate and Product Replenishment Debit Memo | Mar 13, 2008 | View |
| RMC No. 23-2008 | Publishes the full text of RA No. 9490 entitled “An Act Establishing the Aurora Special Economic Zone in the Province of Aurora, Creating for the Purpose the Aurora Special Economic Zone Authority, Appropriating Funds Therefore and for Other Purposes” | Mar 13, 2008 | View |
| RMC No. 22-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2008 | Mar 13, 2008 | View |
| RMO No. 11-2008 | Amends the criteria for bank accreditation and prescribes the policies, guidelines and procedures relative to the determination of the applicable float period as incentives to Authorized Agent Banks (AABs) and imposition of penalties for violations committed by AABs | Mar 12, 2008 | View |
| RMC No. 21-2008 | Clarifies issues on the persons liable to the tax imposed under Section 127 of the Tax Code and the crediting of tax collection to the appropriate office of the BIR | Mar 12, 2008 | View |
| RMO No. 10-2008 | Prescribes the required format for the preparation of Work Programs/Plans for 2008 pursuant to RMO No. 8-2008 | Mar 10, 2008 | View |
| RMO No. 09-2008 | Creates the Alphanumeric Tax Code for tax payment for the abatement of penalties/surcharges and interest on disputed/litigated assessments | Mar 10, 2008 | View |
| RMC No. 20-2008 | Publishes the full text of Executive order No. 660 rationalizing the tax privilege covering importations by registered enterprises within the Subic Special Economic Zone | Mar 10, 2008 | View |
| RR No. 3-2008 | Amends certain provisions of existing Revenue Regulations on the granting of outright Excise Tax exemption on removal of excisable articles intended for export or sale/delivery to international carriers or to tax-exempt entities/agencies and prescribes the provisions for availing claims for product replenishment | Mar 7, 2008 | View |
| RMO No. 08-2008 | Directs all groups in the Bureau of Internal Revenue to submit their respective Work Programs/Work Plans for 2008 | Mar 4, 2008 | View |
| RR No. 2-2008 | Amends certain rules and regulations relative to the collection and remittance of taxes paid to Authorized Agent Banks (AABs) thru Over-the-Counter and Electronic Filing and Payment System and further amends the Memorandum of Agreement relative to the accreditation of the AABs | Feb 29, 2008 | View |
| RMO No. 07-2008 | Creates the Alphanumeric Tax Code for tax amnesty payment on all unpaid internal revenue taxes imposed by the National Government for taxable year 2005 and prior years | Feb 29, 2008 | View |
| RMC No. 19-2008 | Circularizes the full text of “A Basic Guide on the Tax Amnesty Act of 2007” for taxpayers who wish to avail of the Tax Amnesty pursuant to R.A. No. 9480 | Feb 26, 2008 | View |
| RMC No. 18-2008 | Publishes the full text of Administrative Order No. 189 entitled “Affirming the Policy of Consultation, Equity and Gradualism in Imposing/Increasing Charges and for Other Purposes” | Feb 21, 2008 | View |
| RMO No. 06-2008 | Prescribes the guidelines and procedures in the printing, requisition, reporting, issuance and distribution of Certificate of Advance Payment of Value-Added Tax/Percentage Tax on the transport of naturally grown and planted timber products as prescribed in RR No. 13-2007 | Feb 20, 2008 | View |
| RMC No. 17-2008 | Provides the list of municipalities and its class for uniform application of compromise penalties for criminal violations of the Tax Code | Feb 20, 2008 | View |
| RMC No. 16-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2008 | Feb 12, 2008 | View |