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 |
|---|---|---|---|
| RMC No. 18-2002 | Circularizes the interpretation by the Supreme Court of the Philippines of the pertinent provisions of Section 140 of the Tax Code of 1997 relative to exemption from specific tax of the sale of stemmed leaf tobacco | May 31, 2002 | View |
| RMC No. 17-2002 | Circularizes BIR Ruling No. 043-2000 relative to the taxability of cologne products as toilet waters | May 28, 2002 | View |
| RR No. 05-2002 | Prescribes the establishment of electronic linkage with excise establishment | May 27, 2002 | View |
| RMO No. 14-2002 | Prescribes the policies and guidelines in implementing the Memorandum of Agreement entered into by and among the Department of Finance, Bureau of Internal Revenue, Department of Interior and Local Government, League of Provinces of the Philippines, League of Cities of the Philippines, League of Municipalities of the Philippines and the Liga ng mga Barangay sa Pilipinas on the commitment of all parties to help one another in the implementation of strategies to enhance their tax enforcement and collection efforts by utilizing all available resources necessary in the pursuit of these objectives | May 20, 2002 | View |
| RMO No. 13-2002 | Prescribes the policies, guidelines and procedures in the audit/investigation of Year 2000 tax returns of taxpayers under the jurisdiction of the Regional Office | May 16, 2002 | View |
| RMO No. 12-2002 | Lifts the suspension on the issuance of Letter/s of Authority in the Special Investigation Divisions of the Regional Office | May 15, 2002 | View |
| RMO No. 11-2002 | Prescribes the allocation of the BIR Collection Goal for CY 2002 | May 10, 2002 | View |
| RMO No. 10-2002 | Prescribes the guidelines and procedures on the issuance of cardboard Taxpayer Identification Number (TIN) card | May 8, 2002 | View |
| RMC No. 16-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2002 | May 7, 2002 | View |
| RMO No. 09-2002 | Renames the Alphanumeric Tax Codes (ATC) of Revenue Sources for Proper Classification of Taxes | May 6, 2002 | View |
| RMC No. 15-2002 | Circularizes BIR Ruling No. 12-02 which contains the interpretation of the term “engaged in preferred areas of activities” used under tax treaty article on royalties | Apr 26, 2002 | View |
| RMO No. 08-2002 | Prescribes the "No Smoking" rule within BIR office premises and the imposition of sanctions for violation of the rule | Apr 25, 2002 | View |
| RMO No. 07-2002 | Prescribes the revised office codes pursuant to Executive Order No. 306 | Apr 24, 2002 | View |
| RMO No. 06-2002 | Prescribes the administrative sanctions for non-attendance at the weekly flag ceremony | Apr 24, 2002 | View |
| RMO No. 05-2002 | Prescribes the guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS) | Apr 15, 2002 | View |
| RMC No. 14-2002 | Prescribes the procedures for the manner of filing of tax returns for income derived by Foreign Currency Deposit Units from foreign currency and other transactions and the manner of reporting their income for income tax purposes | Apr 15, 2002 | View |
| RMC No. 13-2002 | Clarifies the venues for the filing of Income Tax returns of employees of establishments classified as regular large taxpayers, excise taxpayers and those under the jurisdiction of the Large Taxpayers District Offices in Makati and Cebu | Apr 11, 2002 | View |
| RR No. 04-2002 | Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filed | Apr 5, 2002 | View |
| RMO No. 04-2002 | Prescribes the policies, guidelines and procedures in the implementation of Taxpayer Account Management Program (TAMP), amending further certain provisions of RMO 22-2000, as amended, affecting the Returns Compliance System (RCS) and the Total Registration Database Clean-up under the ITS Sustainability for Operations Project | Apr 4, 2002 | View |
| RMC No. 12-2002 | Publishes the formats to be used by the withholding agents in the submission/filing in diskette form of alphabetical list of employees and list of payees which form part of the Annual Information Return (BIR Form No. 1604-CF/1604-E) | Apr 4, 2002 | View |
| RMC No. 11-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2002 | Apr 3, 2002 | View |
| RR No. 03-2002 | Amends certain provisions of RR No. 2-98, as amended, relative to the submission of the Alphabetical Lists of Employees/Payees in diskette form and the substituted filing of Income Tax returns of payees/employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax | Mar 27, 2002 | View |
| RR No. 02-2002 | Amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for large taxpayers and optional for certain identified non-large taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereon | Mar 27, 2002 | View |
| RR No. 01-2002 | Prescribes the use of new Excise Tax return forms | Mar 27, 2002 | View |
| RMC No. 10-2002 | Prescribes the guidelines in the implementation of Administrative Order No. 32 providing for adjusted official working hours for the months of April and May 2002 | Mar 27, 2002 | View |