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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. 26-2024Amending certain provisions of RMO No. 16-2023, prescribing supplemental guidelines and procedures on the implementation of RMO No. 40-2022Jul 3, 2024View
RMO No. 25-2024Providing guidelines, policies and procedures in the processing of claims for tax credit/refund of excess/unutilized creditable withholding taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 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
RMC No. 76-2024Circularizing the Updated List of Accredited Microfinance Non-Government OrganizationsJul 3, 2024View
RMC No. 75-2024Prescribing the mandatory requirements for claims for tax credit or refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in relation to Section 204(C) and 229 of the National Internal Revenue Code of 1997, as amended, except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMC No. 74-2024Prescribing the mandatory requirements for claims for credit/refund of taxes erroneously or illegally received or collected or penalties imposed without authority pursuant to Setion 204(C), in relation to Section 229 of the National Internal Revenue Code of 1997, as amended, except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMC No. 73-2024Publishing the Executive Order No. 61 suspending the implementation of Administrative Order No. 25 (s. 2011) and Executive Order No. 80 (s. 2012), as amendedJul 2, 2024View
RMC No. 72-2024Missing one (1) set of unused/unissued BIR Form No. 0535 -Taxpayer Information SheetJul 2, 2024View
RMC No. 71-2024Reiteration of Civil Service Commission (CSC) MC No. 4, s.2022 re: clarification on the policy on employment in the government service of Filipino citizens with dual citizenship pursuant to CSC Resolution No. 2101052 promulgated on December 07, 2021Jul 1, 2024View
RMO No. 24-2024Prescribes the Operation Key Performance Indicators for CY 2024Jun 28, 2024View
RMC No. 70-2024Lost six (6) sets of unused/unissued BIR Form No. 0423 – Apprehension SlipJun 24, 2024View
RMC No. 69-2024Lost one (1) set of used/filled-up but unissued BIR Form No. 1966 – Electronic Letter of AuthorityJun 24, 2024View
RR No. 12-2024Amending Sections 5 and 6 of RR No. 3-2019 on the validity of Certificate Authorizing Registration and its revalidationJun 20, 2024View
RMO No. 23-2024Prescribes the guidelines, policies and procedures in the implementation of the risk-based approach in the verification and processing of Value-Added Tax (VAT) refund claims, as introduced in Republic Act No. 11976 (Ease of Paying Taxes Act).Jun 19, 2024View
RMC No. 68-2024Circularizing the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] April 2024 (ENCS)Jun 19, 2024View
RMC No. 67-2024Clarifying the deadline for filing of Documentary Stamp Tax Return and payment of the corresponding taxesJun 18, 2024View
RMO No. 22-2024Prescribes the Policies and Guidelines in the use of the BIR-issued Laptop Computers.Jun 14, 2024View
RMC No. 66-2024Submission of Inventory Report and Notice in Compliance with Transitory Provisions of Revenue Regulations No. 7-2024Jun 14, 2024View
RMC No. 65-2024Clarifies certain issues relative to the implementation of Section 19 of RA No. 11976, otherwise known as the "Ease of Paying Taxes Act", which added Section 110(D) of the National Internal Revenue Code of 1997, as amended (Tax Code), that introduced the Output VAT Credit on uncollected receivablesJun 14, 2024View
RR No. 11-2024Amending the transitory provisions of Revenue Regulations No. 7-2024 relative to the deadlines for compliance with the invoicing requirementsJun 13, 2024View
RMO No. 21-2024Updates the classification of Revenue District Offices.Jun 11, 2024View
RR No. 10-2024Amending certain provisions of Revenue Regulations No. 10-2006, as Amended, relative to the registration of Master Securities Lending Agreement and Global Master Securities Lending AgreementJun 5, 2024View
RMO No. 20-2024Amends certain provisions of Revenue Memorandum Circular No. 37-2024, re: TIN inquiry thru Electronic Mail (eMail)May 29, 2024View
RMO No. 19-2024Requests data or information and/or representatives by the Legal and Legislative Division from other BIR offices in relation to Congressional/Senate hearings, agency meetings and othersMay 29, 2024View
RMO No. 18-2024Modifies Alphanumeric Tax Code for Creditable Withholding Tax on certain income payments by joint ventures/consortiumsMay 28, 2024View
RMC No. 64-2024Clarification on the Ante-dating of Deeds of Sale Involving Real PropertiesMay 28, 2024View