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. 48-2007 | Circularizes the full text of the letter of Chief State Prosecutor Jovencito R. Zuño of the Department of Justice deputizing BIR Legal Officers to prosecute criminal cases involving violations of tax laws instituted by the DOJ State Prosecutors before the CTA and the regular courts | Jul 18, 2007 | View |
| RMO No. 14-2007 | Prescribes additional procedures to detect the presence of “Fly-by-Night” taxpayers in the current database of the BIR and to thwart their subsequent request to secure Authority to Print sales invoices/official receipts | Jul 13, 2007 | View |
| RMC No. 47-2007 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2007 | Jul 12, 2007 | View |
| RMC No. 46-2007 | Circularizes the full text of GPPB Resolution No. 10-2007, which approved the Customized Procurement Manuals of the Bureau of Internal Revenue | Jul 9, 2007 | View |
| RMO No. 13-2007 | Instructs all Revenue Officers of the Bureau to focus their enforcement efforts on certain weak areas of tax administration | Jul 6, 2007 | View |
| RMO No. 12-2007 | Prescribes the 2007 Audit Program for Revenue District Offices | Jul 6, 2007 | View |
| RMC No. 45-2007 | Reiterates the mandated duty of the top 10,000 private corporations and of the government to withhold not only on their purchase of goods but also on their purchase of services pursuant to Revenue Regulations No. 2-98 | Jul 6, 2007 | View |
| RMC No. 44-2007 | Clarifies the taxability of agricultural suppliers for withholding tax purposes in respect to sales made to top 10,000 corporations and to the government in relation to Revenue Regulations No. 3-2004 | Jul 6, 2007 | View |
| RMC No. 43-2007 | Prescribes the policies governing the issuance of Tax Clearance Certificates to contractors for bidding and collection purposes pursuant to Revenue Regulations No. 3-2005 | Jul 6, 2007 | View |
| RMO No. 11-2007 | Prescribes the manner by which all papers and correspondence for signature by the Officer-In-Charge, Commissioner of Internal Revenue, Lilian B. Hefti, shall be prepared | Jul 2, 2007 | View |
| RMC No. 42-2007 | Notifies the loss of sixteen (16) sets of unused BIR Form No. 1954 – Certificate Authorizing Registration | Jun 21, 2007 | View |
| RMC No. 41-2007 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2007 | Jun 15, 2007 | View |
| RMC No. 40-2007 | Prescribes the guidelines for the implementation of the tax treatment on the development assistance activities of the United States Agency for International Development (USAID)in the Philippines | Jun 14, 2007 | View |
| RMC No. 39-2007 | Clarifies the Income Tax and VAT treatment of agency fees/gross receipts of Security Agencies including the withholding of taxes due thereon | Jun 13, 2007 | View |
| RMO No. 10-2007 | Prescribes the policies, guidelines and procedures in the conduct of the BIR Resibo Programs: “Premyo sa Resibo” and “NO OR Complaint” | Jun 12, 2007 | View |
| RMC No. 38-2007 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2007 | Jun 1, 2007 | View |
| RMO No. 09-2007 | Creates and modifies certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement Program | May 30, 2007 | View |
| RMC No. 37-2007 | Clarifies and modifies the scope relative to the delegation of authority to sign rulings granting and/or confirming tax exemptions, tax incentives as well as tax treaty relief through the ruling process | May 30, 2007 | View |
| RMC No. 36-2007 | Circularizes the full text of Executive Order No. 619, an Order creating and designating Special Economic Zones pursuant to Republic Act (RA) No. 7916, as amended by RA No. 8784, in relation to RA No. 7227, as amended by RA No. 9400, inside the Clark Freeport Zone | May 30, 2007 | View |
| RMO No. 08-2007 | Prescribes the usage of the Tax Reform Administration Operations Manual for the Tax Reform Agenda | May 29, 2007 | View |
| RMC No. 35-2007 | Notifies the loss of 76 unissued sets and the quadruplicate to quintuplicate copies from another 15 issued sets of BIR Form No. 2524 – Revenue Official Receipt | May 18, 2007 | View |
| RMC No. 34-2007 | Publishes the full text of the Memorandum of Agreement between the Tax Management Association of the Philippines and the Bureau of Internal Revenue executed on March 16, 2007 | May 17, 2007 | View |
| RMC No. 33-2007 | Publishes the full text of PhilHealth Circular No. 24-2005 regarding the issuance of Official Receipts for PhilHealth reimbursements | May 15, 2007 | View |
| RR No. 6-2007 | Prescribes the consolidated regulations on advance Value-Added Tax on the sale of refined sugar, amending and/or revoking all revenue issuances issued to this effect, and for other related purposes | May 9, 2007 | View |
| RR No. 5-2007 | Prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending (SBL) or Securities Lending Transactions (SLTs) involving the Fixed-Income Securities Lending Program of the Philippine Dealing and Exchange Corporation (PDEx) | May 7, 2007 | View |