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. 11-2000Prescribes the policies and procedures on the resolution of multiple and identical Taxpayer Identification Numbers (TINs) of taxpayers belonging to the same or different Revenue District OfficesMay 2, 2000View
RMO No. 12-2000Prescribes the policies and procedures in the conduct of written qualifying examinations for Group Supervisors (Assessment and Enforcement) who may be assigned to the Large Taxpayers Service, the Excise Taxpayers Service or the Enforcement ServiceApr 27, 2000View
RMO No. 10-2000Revises RMO No. 59-99 relative to the policies and procedures on the maintenance of various Integrated Tax System (ITS) Codes TablesApr 26, 2000View
RMO No. 09-2000Specifies the conditions for the zero-rating of sales of goods, properties and services made by VAT-registered suppliers to BOI-registered manufacturers-exporters with 100% export salesMar 29, 2000View
RMO No. 08-2000Amends some provisions of RMO No. 84-99 relative to the Work Planning and Accomplishment Reporting ProcessMar 22, 2000View
RMO No. 07-2000Prescribes the policies and guidelines in the generation of the annual top individual and corporate income taxpayersMar 20, 2000View
RMO No. 06-2000Prescribes the strategies and activities for the year-round dialogue with taxpayers and tax information/education campaign of the BureauFeb 29, 2000View
RMO No. 05-2000Suspends the issuance of Letters of Authority or mission orders to audit and/ or investigateJan 20, 2000View
RMO No. 04-2000Suspends the conduct of tax audit, examination, investigation and/or verificationJan 20, 2000View
RR No. 02-2000Prescribes the procedures to be adopted during the transition period in the phase-out of leaded gasoline in Metro ManilaJan 15, 2000View
RMO No. 03-2000Prescribes the manner in preparing papers and correspondence for the signature of the Commissioner of Internal RevenueJan 12, 2000View
RR No. 01-2000Amends the provision of RR No. 12-97 in respect of sharing, distribution and manner of disposition of the 2% share of the local government units from the 5% special tax paid by PEZA-registered enterprisesJan 6, 2000View
RMO No. 02-2000Allocates the BIR collection goal of P397.227 Billion for CY 2000Jan 6, 2000View
RMO No. 01-2000Prescribes the procedures for the processing of tax treaty relief applicationsJan 4, 2000View
RR No. 19-99Prescribes the regulations relative to the imposition of VAT beginning January 1, 2000 on the sale of services by persons engaged in the practice of profession or calling and professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletesDec 29, 1999View
RR No. 17-99Prescribes the regulations to implement the 12% increase in the Excise Tax imposed on distilled spirits, wines, fermented liquors and cigars and cigarettes packed by machine effective January 1, 2000Dec 27, 1999View
RMO No. 92-99Prescribes the policies and procedures on the issuance and maintenance of Drawee Bank CodesDec 20, 1999View
RMO No. 91-99Suspends all field operations of the Bureau of Internal Revenue effective December 16, 1999 until January 10, 2000Dec 16, 1999View
RMO No. 90-99Revises the regional allocation of the BIR Collection Goal for CY 1999Dec 10, 1999View
RMO No. 89-99Prescribes the use of the revised Letter of Authority Register (BIR Form No. 1968)Dec 10, 1999View
RMO No. 88-99Prescribes the policies and procedures on the monitoring and verification of government offices' compliance with the withholding tax requirementsDec 10, 1999View
RMO No. 87-99Prescribes the guidelines in recommending No Appeal from adverse court decisionsDec 6, 1999View
RMO No. 86-99Amends RMO No. 31-98 by defining the new composition of the Committee on Disposal of Specialized Accountable Forms in the Regional OfficesDec 3, 1999View
RMO No. 85-99Prescribes the policies and guidelines to ensure the safety and security of computer equipment of the BIRDec 3, 1999View
RMO No. 84-99Prescribes the policies and procedures relative to the BIR Work Planning and Accomplishment Reporting Process for the Year 2000Dec 2, 1999View