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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
RR No. 9-2025Implementing Pertinent Provision of Section 295(D) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066, Particularly on the Treatment of Local Sales of Goods and/or Services by Registered Business Enterprises (RBEs)Feb 27, 2025View
RR No. 8-2025Implementing Sections 112(C) and 135-A of the National Internal Revenue Code of 1997, as Amended by Section 9 and 11 of Republic Act No. 12066 on the Procedures in the Resolution of Requests for Reconsideration on the Denial of Claims for RefundFeb 27, 2025View
RR No. 7-2025Implementing the Amendments to Sections 27, 28, and 34 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066Feb 27, 2025View
RR No. 6-2025Implementing Section 135 on Petroleum Products Sold to International Carriers and Exempt Entities or Agencies and the new Section 135-A on Refund of Excise Tax on Petroleum Products of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066Feb 27, 2025View
RR No. 5-2025Amending Revenue Regulations No. 2-98 Relative to the Withholding Tax Rates on Certain Income Payments Subject to Creditable Withholding Tax Pursuant to Section 57 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066Feb 27, 2025View
RMO No. 9-2025Creation of Alphanumeric Tax Code of Selected Revenue Source under Revenue Regulations (RR) No. 2-1998Feb 27, 2025View
RMC No. 17-2025Lost two (2) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetFeb 27, 2025View
RMC No. 16-2025Tax compliance reminders for the May 12, 2025 National and Local ElectionsFeb 26, 2025View
RMC No. 15-2025Availability of the Alphalist Data Entry and Validation Module Version 7.4Feb 25, 2025View
RMO No. 8-2025Amends Certain Provisions and Procedures Under Revenue Memorandum Order (RMO) No. 25-2024 in the Processing of Tax Credit or Refund of Excess/Unutilized Creditable Withholding Taxes (CWT) on Income Pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code)Feb 19, 2025View
RMC No. 14-2025Clarifies certain issues pertaining to the mandatory requirements for tax credit or refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the NIRC of 1997, as AmendeFeb 19, 2025View
RMC No. 13-2025Observance of the month of February as "Tax Awareness Month" per Proclamation No. 486 S. 2024Feb 19, 2025View
RMC No. 12-2025Circularizing the approved 2024 National Priority Plan as prepared by the National Economic and Development AuthorityFeb 13, 2025View
RMO No. 7-2025Further Amending Revenue Memorandum Order No. 1-2021, as Amended, Prescribing the Gross Sales Threshold for Cases to be Audited/Investigated by the Office Audit Section of the Assessment Divisions in Regional OfficesFeb 7, 2025View
RMC No. 11-2025Circularizing Republic Act No. 12120, otherwise known as the Philippine Natural Gas Industry Development ActFeb 7, 2025View
RR No. 4-2025Further amending the "De Minimis" benefits provisions of RR No. 2-98, as amended, increasing the Clothing Allowance pursuant to RA No. 11975, the Fiscal Year 2024 Genereal Appropriations Act, and Employees Achievement AwardsJan 30, 2025View
RMO No. 6-2025Providing the work-around guidelines and procedures in the utilization of the Mobile Revenue Collection Officers System using tablets/desktop computers/laptops and printers and amending certain provisions of RMO No. 8-2013 particularly on the use of Collection Officer Receipting DeviceJan 30, 2025View
RMC No. 10-2025Revised People's Freedom of Information (FOI) Manual of the Bureau of Internal Revenue and Updated List of FOI Receiving OfficersJan 28, 2025View
RMC No. 9-2025Publishing the EO No. 61 Technical Working Group Resolution No. 2024-2 "Guidelines on the Grant of the FY 2023 Performance-Based Bonus and the FY 2024 Productivity Enhancement Incentive"Jan 28, 2025View
RMC No. 8-2025Publishing the Updated List of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products, novel tobacco products, cigars and chewing tobacco products and integration of the requirements for compliance purposesJan 24, 2025View
RMC No. 7-2025Availability of additional features and/or enhanced functionalities of the Enhanced Monitoring and Managing Administrative Cases (EMMAC)Jan 23, 2025View
RMO No. 5-2025Prescribes the Agency Performance Indicators and Targets for CY 2025-2028Jan 22, 2025View
RR No. 3-2025Prescribing policies and guidelines for the implementation of Republic Act No. 12023 entitled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," Imposing the Value-Added Tax on Digital Services.Jan 17, 2025View
RMC No. 6-2025Extension of registration of permanently bound Loose-leaf Books of Accounts/Invoices and computerized Books of Accounts and other accounting recordsJan 16, 2025View
RMC No. 5-2025Amending certain provisions of RMC Nos. 11-2024. 12-2024, 13-2024 and 19-2024, provide clarifications/ transitory provisions and to align them with the provisions of R.A. No. 11976, (EOPT Act), its Implementing Rules and Regulations and other issuancesJan 16, 2025View