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.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)

Showing 4,408 issuances

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 13-2005Prescribes the policies and procedures relative to the numbering and dissemination of revenue issuancesJun 2, 2005View
RR No. 10-2005Amends certain provisions of Revenue Regulations No. 6-2005 (No Audit Program) resulting from the amendment of EO No. 399May 30, 2005View
RMC No. 21-2005Circularizes the guidelines and policies for sourcing, pooling and distribution of Philhealth “Common Fund” in Department of Health (DOH) Hospitals and other Government Clinics and HospitalsMay 30, 2005View
RMO No. 12-2005Creates Alphanumeric Tax Code FP091 for the payment of accrued penaltiesMay 24, 2005View
RMC No. 20-2005Notifies the loss of six (6) sets of unissued BIR Form No. 0423-Apprehension SlipMay 19, 2005View
RMO No. 11-2005Amends pertinent provisions of RMO No. 40-2004 relative to the modified procedures in handling taxpayer’s request for transfer of registration and inclusion of additional policiesMay 18, 2005View
RMC No. 19-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2005May 18, 2005View
RMC No. 18-2005Publishes the full text of Circular Letter No. 2005-04 issued by the Acting Secretary of the Department of Budget and Management entitled “Implementation of Administrative Order Nos. 103 and 117”May 18, 2005View
RMC No. 17-2005Publishes the full text of Memorandum Circular No. 35 issued by the President of the Philippines entitled “Directing All Departments, Bureaus, Offices and Instrumentalities of the Government, Including Government-Owned and Controlled Corporations to Implement the Publication of Service Guides and the Posting of Workflow Charts and Providing Guidelines Therefor”May 12, 2005View
RR No. 9-2005Amends pertinent provisions of Revenue Regulations No. 06-04 relative to the tax exemptions and privileges granted under Republic Act No. 9182, otherwise known as “The Special Purpose Vehicle Act of 2002”May 10, 2005View
RR No. 8-2005Amends further pertinent provisions of Revenue Regulations Nos. 2-98 and 3-2004 which provides for the inclusion to income payments subject to Creditable Withholding Tax the Manila Electric Company refund to customersMay 10, 2005View
RMO No. 10-2005Prescribes the policies and procedures in the accreditation of Cash Register Machine (CRM), Point of Sale (POS), other sales machines including sales receipting system software as well as registration for the use thereof pursuant to RR Nos. 11-2004 and 5-2005May 3, 2005View
RMC No. 16-2005Provides basic questions and answers to clarify certain issues relative to Revenue Regulations No. 3-2005 implementing Executive Order No. 398Apr 19, 2005View
RMC No. 15-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2005Apr 15, 2005View
RMO No. 09-2005Amends RMO No. 18-98 relative to the process ownership of the different systems/modules under the Integrated Tax System (ITS) in its shift into "enhanced" ITSApr 13, 2005View
RMO No. 08-2005Prescribes the implementation of the Internal and External Communications Plan for the BIR’s campaign for CRM/POS accreditation and Electronic Sales Reporting SystemApr 13, 2005View
RMC No. 14-2005Notifies the loss of the quadruplicate copy of an issued BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200400443915Apr 13, 2005View
RR No. 7-2005Amends pertinent provisions of Revenue Regulations No. 4-2000 by providing a new format for the Notice to the Public to be exhibited at place of businessApr 11, 2005View
RMO No. 07-2005Renames/creates Alphanumeric Tax Codes for alcohol and tobacco products with the corresponding revised Excise Tax rates effective January 1, 2005Apr 11, 2005View
RMC No. 13-2005Notifies the loss of the duplicate to quintuplicate copies from 6 issued BIR Form No. 2524 – Revenue Official Receipt and another 44 unissued sets of the same BIR accountable formApr 7, 2005View
RMC No. 12-2005Publishing the Full Text of CESB Circular No. 1, series of 2005 entitled "Amendment to the Existing Board Policy on Confernment of CES Eligibility to Applicants with Pending Cases"Apr 6, 2005View
RMC No. 11-2005Publishes the full text of DOF Memorandum on the suspension of Revenue Regulations No. 2-2005Mar 31, 2005View
RMC No. 10-2005Publishes the full text of Proclamation No. 812 entitled "Declaring the Month of April 2005 as Tax Awareness Month"Mar 29, 2005View
RMC No. 09-2005Clarifies the term "Financial Statement" as defined in Revenue Regulations No. 4-2005Mar 21, 2005View
RMO No. 06-2005Creates Alphanumeric Tax Codes for income payment subject to creditable withholding taxesMar 15, 2005View