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)
Clear filters

Showing 28 results: Revenue Regulations on Other

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 13-98Prescribes the regulations to implement RA No. 8424 entitled "An Act Amending the National Internal Revenue Code as amended"Dec 14, 1998View
RR No. 05-98Implements Section 21 and 23 of RA No. 8479 relative to the payment made by certain oil companies of their respective specific taxes through Reimbursement Certificates" issued by the Department of EnergyJul 1, 1998View
RR No. 04-98Implements the provision of RA No. 6734 relative to the proportionate share of the provinces comprising the Autonomous Region in Muslim Mindanao (ARMM) in the national collections from businessesJun 29, 1998View