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. 39-2024Revised policies and guidelines in the operation and maintenance of the eLounge facilities in Revenue District OfficesSep 18, 2024View
RMC No. 108-2024Clarifying the taxability of Microinsurance Mutual Benefit Associations in respect to income received by themSep 18, 2024View
RR No. 17-2024Prescribing the presentation of tax clearance prior to final settlement of government contractsSep 17, 2024View
RR No. 16-2024Prescribing the updated floor price of Cigarette, Heated Tobacco, and Vapor Products pursuant to Sections 144 (B) and (C) and 145 (C) of the NIRC of 1997, as amendedSep 16, 2024View
RMC No. 107-2024Clarification on the taxability of the medical allowance granted to qualified government civilian personnel under Executive Order No. 64, series of 2024Sep 16, 2024View
RMC No. 106-2024Celebration of the 35th National Statistics Month in October 2024Sep 13, 2024View
RMC No. 105-2024Implementation of increased biodiesel blend requirements, and updating of the requirements for permit to operate for Downstream Oil Industry participantsSep 12, 2024View
RMC No. 104-2024Celebration of the 22nd Anniversary of the Development Policy Research MonthSep 12, 2024View
RMC No. 103-2024Circularizing Republic Act No. 11999, otherwise known as the "Bulacan Special Economic Zone and Freeport Act"Sep 12, 2024View
RMC No. 102-2024Circularizing Proclamation No. 665 dated August 15, 2024 by the Office of the President, amending Proclamation No. 368 S. 2023 declaring regular holidays and special (non-working) days for the year 2024Sep 9, 2024View
RMC No. 101-2024Suspension of work in the government offices in the National Capital Region and Region IV-A (CALABARZON) in view of the continuous rainfall brought by the Southwest Monsoon and Tropical Storm “Enteng”Sep 9, 2024View
RMO No. 38-2024Guidelines and procedures in the availment of medical discount privileges as declared in the Memorandum of Agreement with the Chinese General Hospital and Medical CenterSep 6, 2024View
RMC No. 100-2024Publishing the full text of the August 7, 2024 letter from the Food and Drug Administration of the Department of Health endorsing updates to the list of VAT-exempt products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Sep 5, 2024View
RMO No. 37-2024Policies, Guidelines and Procedures in Classifying Business Taxpayers pursuant to Revenue Regulations No. 8-2024Sep 4, 2024View
RMO No. 36-2024Amending Revenue Memorandum Order No. 1-2021 Prescribing the Gross Sales Threshold for Cases to be Audited/Investigated by the Office Audit Section of the Assessment Divisions in Regional OfficesSep 4, 2024View
RMO No. 35-2024BIR Strategic Plan for 2024-2028Sep 4, 2024View
RMC No. 99-2024Lost duplicate copy of used/issued BIR Form No. 1966 – Electronic Letter of AuthoritySep 4, 2024View
RMC No. 98-2024Work in government agencies within National Capital Region (NCR) is suspendedSep 2, 2024View
RMC No. 97-2024Amending the Revenue Memorandum Circular No. 86-2024 on circularizing the New BIR LogoSep 2, 2024View
RMO No. 34-2024Policies and Guidelines in the Manual and Electronic Request for Service Record (SR), Certificate of Employment (COE), Certificate of Actual Services Rendered (CASR), Assignment Record (AR) and Other Employee Documents (OED) Under the Custody of the Information Records Section (IRS) of the Personnel Division (PD)Aug 30, 2024View
RMO No. 33-2024Rules and Regulations Implementing Revenue Regulations (RR) No. 14-2024 on the Modes of Disposition of Seized /Forfeited ArticlesAug 30, 2024View
RMC No. 96-2024Amending certain provisions of RMC No. 5-2001 on the grounds and procedures for the implementation of Section 206 of the Tax Code on 1997 on Constructive DistraintAug 29, 2024View
RMC No. 95-2024Clarifying certain issues on the filing of monthly Documentary Stamp Tax Declaration by Electronic Documentary Stamp Tax (eDST) taxpayers using BIR Form No. 2000 v 2018 pursuant to RMC No. 48-2024Aug 29, 2024View
RMC No. 94-2024Recommendation approved by Order of Executive Secretary, Malacañang Palace: Work in Government Agencies within National Capital Region (NCR) are suspendedAug 28, 2024View
RMC No. 93-2024Publishing the Full Text of the June 20, 2024 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing Updates to the List of VAT-Exempt Products Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)Aug 27, 2024View