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
RMO No. 40-99Institutionalizes the raffle of sales invoices and receipts now dubbed as "Humingi ng Resibo, Milyun-milyon ang Panalo"May 18, 1999View
RMO No. 39-99Amends RMO No. 31-99 relative to the signatories of checks drawn against Regional Bank Accounts maintained with Government Depositary BanksMay 12, 1999View
RR No. 08-99Provides penalties for violation of the requirement that output tax on sale of goods and services should not be separately indicated in the sales invoice or official receiptMay 11, 1999View
RMO No. 38-99Prescribes the policies, guidelines and procedures in the use of electronic/computer-generated forms in the filing of tax/information returns, payment forms, declaration forms, certificates and attachments to BIR formsMay 4, 1999View
RMO No. 37-99Prescribes the procedures to be followed by non-ITS Revenue District Offices in the monitoring of submission of collection documents by Authorized Agent Bank branchesMay 3, 1999View
RMO No. 36-99Amends the guidelines and procedures in the issuance of Letters of Authority (LAs), approval of audit reports and issuance of Assessment NoticesMay 3, 1999View
RMO No. 35-99Institutionalizes the raffle of sales invoices and receipts under the "Humingi ng Resibo, Milyun-milyong Panalo" raffle promoApr 27, 1999View
RMO No. 34-99Prescribes the guidelines and procedures in the acceptance and payment of Communication Support to Manage Change Project deliverablesApr 27, 1999View
RMO No. 33-99Prescribes the guidelines and procedures in the use of pre-numbered Tax Verification Notices in lieu of Return Verification OrdersApr 22, 1999View
RR No. 07-99Amends further Revenue Regulations No. 7-95 relative to the submission of the Summary Lists of Sales and Purchases in magnetic formApr 20, 1999View
RMO No. 32-99Prescribes the policies, guidelines and procedures for the conversion of data processing in Accredited Agent Banks from New Payment Control System to Limited Bank Data Entry/Electronic Data TransmissionApr 20, 1999View
RR No. 06-99Extends the deadline until July 15, 1999 for the availment of immunity from audit or investigation of Income Tax, VAT and Percentage Tax returns under the Economic Recovery Assistance Program (ERAP)Apr 19, 1999View
RMO No. 31-99Amends RMO No. 18-97 relative to the designation of signing officials for checks drawn against Regional Bank AccountsApr 19, 1999View
RMO No. 30-99Prescribes the filing of information returns by non-resident citizens and Overseas Contract Workers who are exempt from taxApr 12, 1999View
RMO No. 29-99Defines the Bureau's publication goals and editorial policies and guidelinesApr 8, 1999View
RMO No. 28-99Prescribes the procedures in the acceptance of property donations to the Bureau of Internal RevenueMar 31, 1999View
RMO No. 27-99Updates the guidelines and procedures on the disposal of unserviceable propertyMar 29, 1999View
RMO No. 26-99Prescribes the guidelines and procedures to ensure Y2K compliance on mission critical system of the BIRMar 29, 1999View
RMO No. 25-99Revises the regional allocation of the BIR collection goal for CY 1999Mar 29, 1999View
RR No. 05-99Implements Section 34(E) of the Tax Code of 1997 relative to the requirements for deductibility of bad debts from gross incomeMar 16, 1999View
RR No. 04-99Amends the RMO relative to the payment of Capital Gains Tax and Documentary Stamp Tax on extra-judicial foreclosure sale of capital assets initiated by banks, finance and insurance companiesMar 16, 1999View
RMO No. 24-99Amends the revised clearance forms endorsed in RMO No. 35-98 (National Office, Regional Office and Revenue Data Center Clearances)Mar 16, 1999View
RMO No. 23-99Prescribes the rules and procedures to be followed in case of fire or other emergenciesMar 15, 1999View
RMO No. 22-99Prescribes the guidelines and procedures in the acceptance of outsourced and in-house developed application systemsMar 12, 1999View
RMO No. 21-99Prescribes the functions of the Makati Data Center and the devolved functions on document processing for Revenue District Office Nos. 47-East Makati, 48-West Makati, 49- North Makati and 50-South MakatiMar 5, 1999View