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
RMC No. 14-2007Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2007Mar 8, 2007View
RR No. 3-2007Provides the policies, guidelines and procedures in the implementation of the Expanded One-Time Administrative Abatement of all penalties/ surcharges and interest on delinquent accounts and assessmentsFeb 14, 2007View
RMC No. 13-2007Clarifies the tax treatment of reimbursable expenses made by personnel/officials of the government or any of its instrumentalities including government owned or controlled corporationsFeb 13, 2007View
RMC No. 12-2007Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2007Feb 12, 2007View
RMC No. 11-2007Circularizes the full text of the unnumbered memorandum issued by Commissioner Guillermo L. Parayno, Jr. regarding the settlement of outstanding Withholding Tax liabilities of Local Government UnitsFeb 9, 2007View
RMO No. 01-2007Amends the User Agreement Form and certain provisions of RMO No. 25-2006Feb 6, 2007View
RMC No. 10-2007Circularizes the memorandum of the Commissioner of Internal Revenue regarding tax mapping operations on properties for rent/leaseFeb 5, 2007View
RMC No. 09-2007Circularizes the memorandum of the Commissioner of Internal Revenue regarding offers of payment of taxes from taxpayersFeb 5, 2007View
RMC No. 08-2007Notifies the loss of 1 set and the duplicate and triplicate copies from another 1 set of unused BIR Form No. 0423 – Apprehension SlipFeb 2, 2007View
RMC No. 07-2007Further extends the deadline for availment of the One-Time Administrative Abatement until March 30, 2007Jan 31, 2007View
RMC No. 06-2007Further extends the deadline for availment of the Improved Voluntary Assessment Program until March 30, 2007Jan 31, 2007View
RMC No. 05-2007Circularizes the guidelines in the implementation of RR Nos. 13-2001 and 15-2006 for taxpayers under the jurisdiction of the Large Taxpayers ServiceJan 23, 2007View
RMC No. 04-2007Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2006Jan 17, 2007View
RMC No. 03-2007Publishes the full text of Memorandum Order No. 233 issued by President Gloria Macapagal-Arroyo directing the LRA, through the concerned Register of Deeds, to annotate in the Transfer Certificate of Title the serial number of the CAR issued by the BIR, and other pertinent detailsJan 17, 2007View
RMC No. 02-2007Provides guidelines in the form of basic questions and answers regarding the Improved Voluntary Assessment Program (IVAP)Jan 12, 2007View
RR No. 2-2007Amends certain provisions of RR No. 16-2005, otherwise known as the Consolidated Value-Added Tax Regulations of 2005Jan 11, 2007View
RR No. 1-2007Amends certain provisions of RR No. 4-2006 which implements the tax privileges provisions of R.A. No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003”Jan 11, 2007View
RMC No. 01-2007Notifies the loss of original copy from one set of unused BIR Form No. 2320 – Tax Credit Certificate with Serial No. 008350Jan 10, 2007View
RMC No. 77-2006Further extends until January 31, 2007 the deadline for the availment of the Improved Voluntary Assessment ProgramDec 29, 2006View
RMC No. 76-2006Circularizes DOF Memorandum authorizing the acceptance of installment payments of taxes on transactions/taxable events at any time prior to the tax payment deadlinesDec 28, 2006View
RMC No. 75-2006Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2006Dec 28, 2006View
RMO No. 29-2006Prescribes the implementing guidelines and procedures in the conduct of exit survey for revenue officials and employees who are to be separated from serviceDec 27, 2006View
RMO No. 28-2006Prescribes the additional guidelines and procedures for the processing of pending claims for Tax Credit/Refund of Excise Tax paid on petroleum products prescribed in RMO No. 19-2006 and RMC No. 59-2005Dec 27, 2006View
RMC No. 74-2006Further extends the deadline for availment of the one-time administrative abatement until January 31, 2007Dec 22, 2006View
RMC No. 73-2006Suspends all audit and other field operations of the BIR effective December 18, 2006Dec 13, 2006View