Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

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
RMC No. 63-2024Availability of BIR Form No. 1702-MX January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS)May 27, 2024View
RMO No. 17-2024Amends certain provisions of Revenue Memorandum Order No. 6-2023.May 20, 2024View
RMC No. 62-2024Availability of the "Taxpayer Classification Inquiry" functionality in the Online Registration and Update SystemMay 16, 2024View
RMC No. 61-2024Availability of the Alphalist Data Entry and Validation Module (Version 7.3) and its updated file structures and standard file naming conventionMay 13, 2024View
RMC No. 60-2024Providing clarifications and guidance on Section 6 of Revenue Regulations No. 4-2024 on the repeal of Section 34 (K) of the National Internal Revenue Code of 1997, as amendedMay 9, 2024View
RMO No. 16-2024Amends Revenue Memorandum Order No. 19-2006 regarding the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products.May 3, 2024View
RMC No. 59-2024Prescribing the supplemental guidelines on the affixture of Internal Revenue Stamps on Vapor Products pursuant to Revenue Memorandum Circular No. 105-2023Apr 30, 2024View
RMC No. 58-2024Lost triplicate copy of previously cancelled BIR Form No. 0422 — Mission OrderApr 30, 2024View
RMC No. 57-2024Publishing the full text of the Inter-Agency Task Force (IATF) Memorandum Circular dated April 12, 2024, by the Chairman of Administrative Order (AO) 25 Inter-Agency Task Force, entitled "Guidelines on Filing Appeals for the Grant of the FY 2023 Performance-Based Bonus (PBB) and the years thereafter"Apr 29, 2024View
RMO No. 15-2024Amends Revenue Memorandum Order No. 5-2022, as amended, on the establishment and implementation of the online Citizen/Client Satisfaction Survey (CCSS) for other BIR critical services under the online Survey Feedback System (Phase 2) Project.Apr 22, 2024View
RMC No. 56-2024Clarification on the issuance of Electronic Certificate Authorizing Registration relative to One-Time Transaction (ONETT)Apr 17, 2024View
RMC No. 55-2024Extension of the ninety-day period for the actual imposition of Withholding Tax on Gross Remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants prescribed under Revenue Regulations No. 16-2023Apr 15, 2024View
RMC No. 54-2024Amending Revenue Memorandum Circular No. 91-2018 relative to the Taxpayer Identification Number (TIN) issuance to clients of Microfinance Non-Government Organizations (MF-NGOs) and members of cooperatives through Online Registration and Update System (ORUS)Apr 15, 2024View
RMO No. 14-2024Creates Alphanumeric Tax Code (ATC) for Creditable Withholding Tax on Certain Income Payments by Joint Ventures/Consortiums.Apr 12, 2024View
RR No. 8-2024Implements Section 21(b) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayersApr 11, 2024View
RR No. 7-2024Implements Section 113, 235, 236, 237, 238, 242, 243 of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirementsApr 11, 2024View
RR No. 6-2024Implements Section 45 of RA No. 11976 (Ease of Paying Taxes Act), on the imposition of reduced interest and penalty rates for micro and small taxpayersApr 11, 2024View
RR No. 5-2024Implements Sections 76(C), 112(C), 112(D), 204(C), 229 and 269(J) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on tax refundsApr 11, 2024View
RR No. 4-2024Implements Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81, 90, 91, 103, 114, 128, 200, and 248 of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act),  on the filing of tax returns and payment of taxes and other matters affecting the declaration of taxable incomeApr 11, 2024View
RR No. 3-2024Implements the amendments introduced by RA No. 11976 (Ease of Paying Taxes Act), on the relevant provisions of Title IV – Value-Added Tax and Title V – Percentage Tax of the Tax Code of 1997, as amendedApr 11, 2024View
RMC No. 53-2024Availability of the revised BIR Registration Forms relative to the implementation of Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes (EOPT) Act"Apr 11, 2024View
RMC No. 52-2024Availability of the BIR Electronic Tax Clearance System (eTCS) for taxpayer-applicants registered under Revenue Region No. 8A – Makati City as the pilot regionApr 8, 2024View
RMC No. 51-2024Guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Calendar Year 2023Apr 8, 2024View
RMO No. 13-2024Prescribes the guidelines and procedures on the use of Application for Employment Tracking System (AETS).Apr 3, 2024View
RMC No. 50-2024Lost five (5) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)Apr 3, 2024View