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. 36-2003Creates Alphanumeric Tax Codes per BIR Form No. 0611-ANov 11, 2003View
RMC No. 75-2003Circularizes the list of Tax Credit Certificate and Disbursement Vouchers for tax refunds for the month of October 2003Nov 11, 2003View
RMO No. 35-2003Amends RMO No.34-2001 relative to the signatory to Box A of the Disbursement Voucher on cash conversion of Tax Credit Certificates jointly issued by the DOF One-Stop-Shop and the BIRNov 10, 2003View
RMC No. 74-2003Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300046587Nov 3, 2003View
RMC No. 73-2003Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200100234052Nov 3, 2003View
RMC No. 72-2003Specifies the tax implications of Electric Cooperatives registered with the National Electrification Administration and Cooperative Development AuthorityOct 24, 2003View
RMC No. 71-2003Clarifies issues affecting the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System or Components thereofOct 23, 2003View
RMC No. 70-2003Notifies the loss of 1 quadruplicate copy of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300150527Oct 23, 2003View
RMC No. 69-2003Clarifies the tax base for purposes of the percentage (gross receipts) tax.Oct 22, 2003View
RMC No. 68-2003Notifies the loss of 1 triplicate copy of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300104976.Oct 17, 2003View
RMC No. 67-2003Notifies the loss of 2 pads and 49 sets of unused and cancelled BIR Form No. 2524 – Revenue Official Receipts.Oct 16, 2003View
RMC No. 66-2003Clarifies the taxability of the Philippine Airlines for Income Tax purposes as well as other similarly situated franchise grantees.Oct 16, 2003View
RMC No. 65-2003Notifies the loss of 1 duplicate copy of unused BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200301004598.Oct 14, 2003View
RMC No. 64-2003Prescribes the list of Tax Credit Certificates or Disbursement Vouchers for tax refunds for the month of September 2003.Oct 13, 2003View
RMC No. 63-2003Subjects local water districts to Franchise Tax and Corporate Income Tax.Oct 13, 2003View
RR No. 27-2003Amends the transitory provisions of RR No. 18-99 pertaining to the deadline for the usage of properly stamped unused non-VAT invoices or receipts.Oct 9, 2003View
RMO No. 34-2003Creates, modifies and drops Alphanumeric Tax Codes of selected revenue sources subject to Withholding TaxOct 9, 2003View
RMO No. 33-2003Modifies the Alphanumeric Tax Codes for Documentary Stamp Taxes relative to One-Time Transactions (ONETT)Oct 9, 2003View
RMO No. 32-2003Amends RMO No. 4-2002 relative to the implementation of the Taxpayer Account Management Program for OperationsOct 9, 2003View
RMC No. 60-2003Clarifies issues raised relative to the implementation of RR No. 25-2003 which governs the imposition of Excise Tax on AutomobilesOct 9, 2003View
RMC No. 62-2003Provides guidelines for Documentary Stamp Tax evaluation on cash-settled securities swap transactions.Oct 8, 2003View
RMC No. 61-2003Prescribes additional information to be indicated in the VAT invoice/receipt.Oct 8, 2003View
RR No. 26-2003Modifies the procedures of registering manually-printed receipts or sales/commercial invoices prior to their use.Oct 7, 2003View
RMO No. 31-2003Prescribes the guidelines and procedures for the implementation of the Modified Tax Compliance Verification DriveOct 7, 2003View
RMC No. 59-2003Notifies the loss of one (1) original copy of unused BIR Form No. 1758 – Authority to Cancel Assessment with Serial No. ACA97000014203.Oct 3, 2003View