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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
RMC No. 32-2007Circularizes the Memorandum of the Commissioner of Internal Revenue dated April 26, 2007 in relation to the new paradigm in meeting the collection targetMay 2, 2007View
RMO No. 07-2007Prescribes the allocation of the CY 2007 BIR collection goal by implementing officeApr 27, 2007View
RMC No. 31-2007Directs the strict implementation of the imposable sanctions with regard to the Tax Code provision and its implementing regulations on punishable acts of erring financial officers and/or tax practitionersApr 25, 2007View
RMC No. 30-2007Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2007Apr 25, 2007View
RMC No. 29-2007Publishes the full text of Republic Act No. 9399 entitled “An Act Declaring a One-Time Amnesty on Certain Tax and Duty Liabilities, Inclusive of Fees, Fines, Penalties, Interests and Other Additions Thereto, Incurred by Certain Business Enterprises Operating Within the Special Economic Zones and Freeports Created under Proclamation No. 163, Series of 1993; Proclamation No. 216, Series of 1993; Proclamation No. 420, Series of 1994 and Proclamation No. 984, Series of 1997, Pursuant to Section 15 of Republic Act No. 7227, as Amended, and for Other Purposes”Apr 23, 2007View
RMC No. 28-2007Publishes the full text of Joint Memorandum Circular No. 2007-1 issued by the DBM Secretary and the President and General Manager of GSIS dated January 2, 2007 entitled “Guidelines on the Recomputation and Refund of the Benefits of Government Service Insurance System (GSIS) Retirees/Members Whose Retirement and Other Benefits Were Reduced by Reason of the Increase in the National Government’s Share in Premium Contribution for the Period July 1997 to December 1998”Apr 20, 2007View
RMO No. 06-2007Designates authorized signatories to documents relative to disbursement of funds out of the “BIR-Grant for Strengthening of Revenue Administration and Collection Efficiency” under World Bank IDF Grant TF056828-PhApr 18, 2007View
RMO No. 05-2007Prescribes the guidelines and procedures on the verification of 2005 tax returns by the Revenue District OfficesApr 16, 2007View
RMC No. 27-2007Publishes the full text of RA No. 9400 entitled "An Act Amending Republic Act No. 7227, as Amended, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes"Apr 16, 2007View
RMO No. 04-2007Prescribes the guidelines and procedures on the issuance and use of Revenue Official Receipts during specified tax deadlines in areas where there are Authorized Agent BanksApr 12, 2007View
RMO No. 03-2007Prescribes the policies and procedures for the processing of Applications for Eligibility and issuance of Certificates of Eligibility for Class “A” documents to prospective bidders and maintenance of database of all eligible bidders under Republic Act No. 9184Apr 12, 2007View
RMC No. 26-2007Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Sojitz Philippines Corporation with Serial No. TCC200600000078Apr 11, 2007View
RMC No. 25-2007Further extends the deadline for availment of the Improved Voluntary Assessment Program (IVAP) until June 29, 2007Mar 30, 2007View
RMC No. 24-2007Further extends the deadline for availment of the Expanded One-Time Administrative Abatement until June 29, 2007Mar 30, 2007View
RMO No. 02-2007Prescribes the updated policies and procedures for processing and monitoring of withholding tax payments from National Government AgenciesMar 26, 2007View
RMC No. 23-2007Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulationsMar 22, 2007View
RMC No. 22-2007Extends the deadline for the completion and reporting of the pre-audit of 2005 tax returns until June 29, 2007Mar 22, 2007View
RR No. 4-2007Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005Mar 20, 2007View
RMC No. 21-2007Prescribes the attachments to the Annual Income Tax Return to be filed by BOI, BOI-ARMM and PEZA-registered taxpayers for taxable year 2006 and onwardsMar 20, 2007View
RMC No. 20-2007Notifies the loss of 1 set of unused BIR Form No. 0423-Apprehension Slip with Serial No. APS200100001950Mar 16, 2007View
RMC No. 19-2007Notifies the loss of quadruplicate copy from one (1) set of unused BIR Form No. 2321-Tax Debit Memo with Serial No. 014726Mar 16, 2007View
RMC No. 18-2007Notifies the disposal of old blank Tax Credit Certificate (BIR Form No. 2310 and 2320) and Tax Debit Memo (BIR Form No. 2311 and 2321)Mar 16, 2007View
RMC No. 17-2007Publishes the full text of the Memorandum of Agreement between the Board of Investment (BOI), BOI-Autonomous Region of Muslim Mindanao and the Bureau of Internal Revenue executed on March 1, 2007Mar 16, 2007View
RMC No. 16-2007Publishes the full text of OCA Circular No. 05-2007 issued by the Office of the Court Administrator of the Supreme CourtMar 15, 2007View
RMC No. 15-2007Publishes the full text of Memorandum of Agreement between the Philippine Economic Zone Authority and Bureau of Internal Revenue executed on March 1, 2007Mar 14, 2007View