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 |
|---|---|---|---|
| RR No. 1-2008 | Amends certain provisions of RR No. 10-2006, which prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending transactions involving shares of stocks or securities listed in the Philippine Stock Exchange | Feb 5, 2008 | View |
| RMC No. 15-2008 | Circularizes the procedures and guidelines in the election of rank and file representatives for the National Selection Board | Feb 1, 2008 | View |
| RMC No. 14-2008 | Clarifies the validity of the Certificates of Accreditation issued by the PCNC to charitable institutions prior to the effectivity date of EO No. 671 | Jan 29, 2008 | View |
| RMC No. 13-2008 | Re-circularizes the full text of EO No. 53 mandating all government agencies concerned to provide the BIR with the necessary information to help increase tax collections | Jan 29, 2008 | View |
| RMO No. 05-2008 | Provides supplemental provisions on RMO No. 38-2007 pertaining to the identification of offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program | Jan 28, 2008 | View |
| RMO No. 04-2008 | Provides supplemental provisions on RMO No. 28-2007 relative to the collection of deficiency taxes uncovered through computerized data matching and reflected in the issued Tax Reconciliation System-Letter Notices | Jan 28, 2008 | View |
| RMC No. 12-2008 | Reiterates the requirement for the submission of TIN and other BIR-prescribed returns/documents as conditions for the issuance/renewal of Mayor’s Permit/License/Privilege Tax Receipt by the concerned Local Government Unit | Jan 18, 2008 | View |
| RMO No. 03-2008 | Reiterates strict compliance with Section 17 of the Administrative Code of 1987 on the use of the English language or the national language (“Pilipino") as the medium of communication in all official meetings of the Bureau of Internal Revenue whether in the National or Regional Offices | Jan 14, 2008 | View |
| RMC No. 11-2008 | Notifies the loss of two (2) original copies of Tax Credit Certificates issued to Benguet Center Bank, Inc. | Jan 14, 2008 | View |
| RMO No. 02-2008 | Delegates the authority to issue and sign “Subpoena Duces Tecum” in relation to the conduct of investigation on taxpayer’s accounting records | Jan 10, 2008 | View |
| RMC No. 10-2008 | Publishes the full text of EO No. 645, which amends Section 4 of EO No. 423 prescribing the rules and procedures on the review and approval of all government contracts to conform to RA No. 9184 otherwise known as “The Government Procurement Reform Act” | Jan 10, 2008 | View |
| RMC No. 09-2008 | Publishes the full text of Circular Letter No. 2007-10 entitled “Guidelines on the Transfer of Funds to Pay the compensation of Affected Personnel Who Opted to be Placed to Other Government Agencies Pursuant to the Rationalization Program | Jan 10, 2008 | View |
| RMC No. 08-2008 | Publishes the full text of Memorandum Circular No. 13, entitled Amendment to Section 63, Rule XVI of the Omnibus Rules on Leave | Jan 10, 2008 | View |
| RMC No. 07-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2007 | Jan 10, 2008 | View |
| RMC No. 06-2008 | Circularizes the full text of EO No. 637, which provides the basis for the computation of the incentive benefits of personnel who may be affected by the implementation of the Rationalization Program under EO No. 366 | Jan 10, 2008 | View |
| RMO No. 01-2008 | Prescribes the regular updating of content of the BIR website/portal/knowledge base | Jan 7, 2008 | View |
| RMC No. 05-2008 | Circularizes the full text of unnumbered memorandum regarding the shortage of loose documentary stamps | Jan 7, 2008 | View |
| RMC No. 04-2008 | Notifies the destruction of various accountable forms during a fire | Jan 7, 2008 | View |
| RMC No. 03-2008 | Circularizes the transition procedures for all eFPS filers in using the enhanced BIR Form No. 1702Q – Quarterly Income Tax Return for corporations and partnerships (October 2007 [ENCS]) | Jan 7, 2008 | View |
| RMC No. 02-2008 | Circularizes the formats and contents of the Application for Abatement Program and the Termination Letter under Revenue Regulations No. 15-2007 | Jan 4, 2008 | View |
| RMC No. 01-2008 | Circularizes the full text of unnumbered memorandum regarding “Request to Allow Revenue Collection Officers to Receive Tax Payments, in Cash or in Checks over the P 10,000.00 Threshold” | Jan 2, 2008 | View |
| RR No. 15-2007 | Allows the abatement of penalties/surcharges and interest on disputed/litigated assessments | Dec 28, 2007 | View |
| RMC No. 91-2007 | Notifies the loss of one (1) set of unissued/filled-up BIR Form No. 1954 – Certificate Authorizing Registration | Dec 27, 2007 | View |
| RMO No. 41-2007 | Supplements RMO No. 39-2007 relative to the revenue officials who are authorized to issue warrants of distraint, garnishment, and/or levy for and in behalf of the Commissioner of Internal Revenue | Dec 19, 2007 | View |
| RMC No. 90-2007 | Amends the provisions of Question and Answer No. 28 of RMC No. 69-2007, which clarifies issues concerning the Tax Amnesty Program | Dec 18, 2007 | View |