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.
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Showing 4,408 issuances
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 13-2001 | Prescribes the revised guidelines and procedures for the issuance of Tax Verification Notices (TVNs), Tax Clearance Certificates (TCLs) and Certificates Authorizing Registration (CARs) in Revenue District Offices (RDOs) | May 31, 2001 | View |
| RMO No. 12-2001 | Amends certain provisions of RMO No. 22-2000 which prescribes the policies, guidelines and procedures for the rollout of the Stop-Filer Capability in computerized Revenue District Offices (RDOs) | May 30, 2001 | View |
| RMO No. 11-2001 | Prescribes the policies and procedures for the decentralized issuance of clearance to Accountable Officers (AOs) in the Regional Offices | May 23, 2001 | View |
| RMO No. 10-2001 | Suspends temporarily the conduct of tax audit, examination, investigation and/or verification of taxpayer's book of accounts, records and other transactions. | Apr 27, 2001 | View |
| RR No. 04-2001 | Extends up to April 18, 2001 the deadline for the filing of Income Tax Returns by taxpayers with accounting period ended December 31, 2000 | Apr 16, 2001 | View |
| RR No. 03-2001 | Grants moratorium on the withholding of Income Tax on the compensation income of public elementary and secondary school teachers employed by the national government | Apr 16, 2001 | View |
| RMO No. 09-2001 | Allocates the P 408.058 Billion BIR Collection Goal for CY 2001 | Mar 30, 2001 | View |
| RMO No. 08-2001 | Creates and renames the Alphanumeric Tax Codes (ATCs) for the Final Withholding Tax on Fringe Benefits | Mar 23, 2001 | View |
| RMO No. 07-2001 | Amends RMO No. 31-99 relative to the signatories of checks drawn against regional bank accounts. | Mar 16, 2001 | View |
| RR No. 02-2001 | Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings Tax | Mar 9, 2001 | View |
| RR No. 01-2001 | Extends further the deadline for the accreditation of Tax Agents to June 30, 2001 | Mar 5, 2001 | View |
| RMO No. 06-2001 | Prescribes the policies and procedures in the establishment of the BIR Revenue Records Center and the adoption of a Records Management Program | Feb 20, 2001 | View |
| RMO No. 05-2001 | Prescribes the policies and procedures in the receipt, transmittal and processing of the Alphabetical List of Employees/Income Payees as an attachment to the Annual Information Return | Feb 16, 2001 | View |
| RMO No. 04-2001 | Prescribes the manner by which all papers and correspondence for signature of the Commissioner of Internal Revenue Rene G. Bañez will be prepared | Feb 13, 2001 | View |
| RMO No. 03-2001 | Prescribes the policies and procedures relative to the BIR Work Planning and Accomplishment Reporting Process for CY 2001 | Feb 1, 2001 | View |
| RMO No. 02-2001 | Defines and delineates the different functions and processes of the National Office Management Information Systems (NOMIS)-Management Reporting through Executive Information System (EIS) capability | Jan 18, 2001 | View |
| RMO No. 01-2001 | Prescribes the policies and procedures on the remote printing of 1209 Report at the computerized Revenue District Offices, Regional Offices and Revenue Accounting Division | Jan 5, 2001 | View |
| RR No. 14-2000 | Amends Section 3(2), 3 and 6 of RR No. 13-99 relative to the sale, exchange or disposition by a natural person of his "principal residence" | Dec 29, 2000 | View |
| RR No. 13-2000 | Implements the provisions of Section 34(B) of the Tax Code of 1997 relative to the requirements for the deductability of interest expense from the gross income of a corporation or an individual engaged in trade, business or in the practice of profession | Dec 29, 2000 | View |
| RR No. 12-2000 | Extends further the deadline for the accreditation of tax agents from December 31, 2000 to February 28, 2001 | Dec 29, 2000 | View |
| RR No. 11-2000 | Prescribes the registration and filing of income tax returns and payment of income tax, if any, of marginal income earners with gross sales/receipts not exceeding P 100,000.00 during any twelve (12) month period | Dec 29, 2000 | View |
| RR No. 10-2000 | Amends further RR Nos. 2-98, 3-98 and 8-98 with respect to the exemption of monetized leave credits of government officials and employees and the enumeration of "de minimis" benefits which are exempt from income tax on compensation and from fringe benefits tax | Dec 29, 2000 | View |
| RMO No. 58-2000 | Prescribes the policies and procedures for the grant of permission to travel abroad to BIR personnel | Dec 27, 2000 | View |
| RMO No. 57-2000 | Prescribes the guidelines in the implementation of the administrative sanction of suspension and temporary closure of business | Dec 26, 2000 | View |
| RMO No. 56-2000 | Amends the schedule of suggested compromise penalties under RMO No. 1-90 relative to compliance requirements on the printing, possession, use and issuance of sales or commercial invoices | Dec 26, 2000 | View |
