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
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 03-2004 | Creates and modifies the Alphanumeric Tax Code of selected revenue sources subject to withholding taxes | Feb 2, 2004 | View |
| RMC No. 04-2004 | Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200000109537. | Jan 23, 2004 | View |
| RMO No. 02-2004 | Prescribes the policies and procedures on the use of notebooks/laptops issued to concerned BIR officials/employees | Jan 22, 2004 | View |
| RMO No. 01-2004 | Prescribes the policies, guidelines and procedures in the cancellation/transfer of registration data or effecting an end date on the tax and/or form types of taxpayers under the jurisdiction of the Large Taxpayers Service | Jan 22, 2004 | View |
| RR No. 01-2004 | Amends further portions of RR No. 2-98, as amended, exempting marginal income earners from Creditable Withholding Tax on payments made by hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, livestock, poultry, fish and marine product dealers, hardwares, factories, furniture shops, and all other establishments | Jan 20, 2004 | View |
| RMC No. 03-2004 | Notifies the loss of 1 Tax Credit Certificate with Serial No. 000959. | Jan 14, 2004 | View |
| RMC No. 02-2004 | Clarifies the issues on VAT taxable transactions of Philippine Port Authority. | Jan 7, 2004 | View |
| RMC No. 01-2004 | Notifies the loss of 1 pad of unused BIR Form No. 3148 – Official Delivery Invoice-Guia with Serial Nos. ODG200100025701-ODG200100025750. | Jan 5, 2004 | View |
| RMC No. 80-2003 | Clarifies the areas of jurisdiction of each functional group in the reassignment and relief orders of regional personnel | Dec 29, 2003 | View |
| RR No. 31-2003 | Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Armed Forces of the Philippines Commissary and Exchange Service. | Dec 18, 2003 | View |
| RR No. 30-2003 | Amends further pertinent portions of RR Nos. 2-98 and 8-98, as amended, providing withholding as a mode of remitting final Capital Gains Tax on the sale of real property classified as capital assets by non-resident aliens, increasing the withholding tax rates on certain income payments, inclusion of non-food products in the coverage of expanded withholding tax, providing sanctions to payees who refuse the withholding of tax on their income/receipts, and for other purposes. | Dec 15, 2003 | View |
| RMO No. 44-2003 | Prescribes the submission thru e-mail of priority reports required by the offices under Operations Group from regional and district offices | Dec 3, 2003 | View |
| RMC No. 79-2003 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2003 | Dec 3, 2003 | View |
| RMC No. 78-2003 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2003 | Dec 3, 2003 | View |
| RR No. 29-2003 | Prescribes the policies and procedures for the advance payment of VAT on the sale of flour. | Dec 1, 2003 | View |
| RMO No. 43-2003 | Amends RMO No. 29-2003 relative to the mechanics of the BIR Text Raffle Promo: "Bayan, I-Txt ang Resibo" – Part II. | Nov 28, 2003 | View |
| RMO No. 42-2003 | Prescribes additional guidelines on the assessment of national internal revenue taxes covered by Letter Notices issued under the RELIEF system | Nov 21, 2003 | View |
| RMO No. 41-2003 | Defines the new composition of the Inspection and Acceptance Committee in the National Office | Nov 21, 2003 | View |
| RMO No. 40-2003 | Amends the policies and guidelines in the use and payment of official cellular phones | Nov 21, 2003 | View |
| RR No. 28-2003 | Amends portions of RR Nos. 2-98 and 4-2002 relative to the issuance of Certificate of Value-Added Tax Withheld at Source on certain income payments made by the Bureau of Treasury. | Nov 20, 2003 | View |
| RMC No. 77-2003 | Classifies payments for software programs for income tax purposes | Nov 19, 2003 | View |
| RMO No. 39-2003 | Reiterates the guidelines on the processing of utilization of DOF-issued Tax Credit Certificates | Nov 18, 2003 | View |
| RMO No. 38-2003 | Prescribes the uniform guidelines and procedures in the processing of various permits for Excise Tax purposes | Nov 17, 2003 | View |
| RMC No. 76-2003 | Clarifies the tax exemptions of non-stock, non-profit corporations and non-stock, non-profit educational institutions | Nov 17, 2003 | View |
| RMO No. 37-2003 | Prescribes the policies, guidelines and procedures for the grant of local and foreign scholarship and foreign-assisted trainings | Nov 11, 2003 | View |