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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

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 92-2024Guidelines on the Proper Sale and Affixture of Loose Documentary Stamps to Taxable DocumentsAug 27, 2024View
RR No. 15-2024Prescribing policies and guidelines in the mandatory registration of persons engaged in business and administrative sanctions and criminal liabilities for non-registrationAug 15, 2024View
RR No. 14-2024Rules and regulations governing the modes of disposition of seized/forfeited articles in line with Section 130, 131 and 225 of the National Internal Revenue Code of 1997, as amendedAug 14, 2024View
RMC No. 91-2024Clarification on Registration Procedures Pursuant to Revenue Regulations No. 7-2024, as amended by Revenue Regulations No. 11-2024Aug 14, 2024View
RMO No. 32-2024Policies and Procedures in the Certification of Total National Tax Collections from Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) and the Corresponding Seventy – Five Percent (75%) Share of the Bangsamoro Government (BG)Aug 13, 2024View
RMC No. 90-2024Online Employee Request Form for Certificate of Employment, Service Record, Assignment Record and copies of documents in the 201 fileAug 13, 2024View
RMC No. 89-2024Clarifying the taxability of income derived by Local Government Units engaged in proprietary functionsAug 13, 2024View
RR No. 13-2024Providing extension of the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers within the jurisdiction of Revenue District Offices of the BIR that were affected by Southwest Monsoon and Typhoon "Carina", and giving authority to the Commissioner of Internal Revenue to extend the deadline for the filing of the returns and other documents in times of force majeureAug 8, 2024View
RMO No. 31-2024Revised Customer Satisfaction Survey Form under Client Support ServiceAug 8, 2024View
RMC No. 88-2024Publishing the full text of the Memorandum of Agreement between the BIR and the Philippine-Chinese Charitable Association, Inc., owner and operator of the Chinese General Hospital and Medical CenterAug 8, 2024View
RMC No. 87-2024Frequently-asked questions relative to the filing of tax returns and payment of taxes pursuant to Revenue Regulations No. 4-2024, Implementing the Provisions of Republic Act No. 11976, Otherwise Known as “Ease of Paying Taxes (EOPT) Act”Aug 7, 2024View
RMC No. 86-2024Circularizing the New BIR LogoAug 5, 2024View
RMC No. 85-2024Circularizing Republic Act No. 12001, titled “An Act Instituting Reforms in Real Property Valuation and Assessment in the Philippines, Reorganizing the Bureau of Local Government Finance, Granting of Tax Amnesty on Real Property, and Special Levies on Real Property, and Appropriating Funds Therefor.”Jul 30, 2024View
RMC No. 84-2024Clarification on the publication of revenue issuances under Section 245 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act," as implemented by Revenue Regulations No. 2-2024Jul 30, 2024View
RMC No. 83-2024Tax returns/payment forms generated from the Electronic One-Time Transaction SystemJul 30, 2024View
RMO No. 30-2024Amending certain provision of RMO No. 24-2024Jul 29, 2024View
RMC No. 82-2024Circularizing the mandatory display of National Privacy Commission Seal of RegistrationJul 26, 2024View
RMO No. 29-2024Amending RMO No. 11-2024, prescribing the revised allocation of the CY 2024 BIR Collection Goal, by Implementing OfficeJul 22, 2024View
RMC No. 81-2024Tax Treatment of Sukuk (Islamic Bond) as Islamic Banking Arrangement Pursuant to the Tax Neutrality Provision of Republic Act No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) as Implemented by Revenue Regulations No. 17-2020Jul 18, 2024View
RMC No. 80-2024Availability of the new BIR WebsiteJul 17, 2024View
RMC No. 79-2024Further Extending the Transitory Period Prior to Actual Imposition of Withholding Tax on Gross Remittances Made by Digital Financial Services Providers to Sellers/Merchants Prescribed under Revenue Regulations No. 16-2023Jul 15, 2024View
RMC No. 78-2024Addendum to Revenue Memorandum Circular No. 47-2024 re: Contest for the Design of the New BIR LogoJul 15, 2024View
RMO No. 28-2024Further amending Revenue Memorandum Order (RMO) No. 24-2007, as amended by RMO No. 22-2009, on the preparation, consolidation and monitoring of BIR Form No. 1770 (Comparative Monthly Summary of Tax Returns/Payment Forms Filed) and its prescribed formatJul 11, 2024View
RMC No. 77-2024Clarification on the invoicing requirements provided under Revenue Regulations (RR) No. 7-2024, as amended by RR No. 11-2024Jul 11, 2024View
RMO No. 27-2024Providing guidelines, policies and procedures in the processing of claims for credit/refund of taxes erroneously or illegally received or collected or penalties imposed without authority pursuant to Section 204(C), in relation to Section 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View