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. 49-2024Circularizing Joint Memorandum Circular No. 2023-003, Series of 2023, issued by the Department of Human Settlements and Urban Development and the National Economic and Development AuthorityApr 3, 2024View
RMC No. 48-2024Prescribing the policies and procedures in the proper manner of accomplishing the new version of the Monthly Documentary Stamp Tax Declaration/Return (BIR Form 2000 version 2018)Apr 2, 2024View
RMC No. 47-2024Contest for the design of the new BIR LogoApr 1, 2024View
RMC No. 46-2024Publishing the updated list of registered manufacturers/importers/exporters of cigarettes, heated tobacco products, vapor products and novel tobacco products with the corresponding product brands/variants and integration of the requirements for compliance purposesApr 1, 2024View
RMC No. 45-2024Circularizing the memorandum dated March 25, 2024 of the Office of the President declaring that work in the government offices on March 27, 2024 is suspended from 12 o’clock in the afternoon onwardsMar 26, 2024View
RMO No. 12-2024Creates Alphanumeric Tax Code (ATC) for Final Withholding Tax on Gross Income Earned by Foreign Nationals Employed and Assigned in the Philippines by Offshore Gaming LicenseMar 25, 2024View
RMC No. 44-2024Circularizing the full text of Proclamation No. 486, titled "Declaring the Month of February of Every Year as 'Tax Awareness Month'"Mar 25, 2024View
RMC No. 43-2024Lost six (6) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information SheetMar 20, 2024View
RMC No. 42-2024CY 2024 BIR Priority Programs and ProjectsMar 19, 2024View
RMC No. 41-2024Policies and guidelines on the launching of the 4th Generation Internal Revenue Stamps for purposes of ordering and inventory planning of importers and local manufacturers of cigarettes, heated tobacco products, and vapor productsMar 18, 2024View
RMC No. 40-2024New and upgraded Internal Revenue Stamp design for cigarettes, heated tobacco products, and vapor productsMar 18, 2024View
RMC No. 39-2024Availability of BIR Form No. 1701 in the Electronic Filing and Payment System (eFPS)Mar 18, 2024View
RMC No. 38-2024Clarifying the issues raised on Revenue Memorandum Circular No. 5-2024Mar 15, 2024View
RMO No. 11-2024Prescribes the CY 2024 BIR collection goal allocation, by implementing office based on Medium-Term Revenue Program (MTRP)Mar 14, 2024View
RMC No. 37-2024Availability of TIN Inquiry thru electronic mail (eMail)Mar 14, 2024View
RMO No. 10-2024Amends RMO No. 4-2017 pertaining to the inclusion of certain Special Allotment Release Order information in the Tax Subsidy Availment CertificateMar 13, 2024View
RMC No. 36-2024Clarification on the manner of computing the Minimum Corporate Income Tax (MCIT) for Taxable Year 2023Mar 11, 2024View
RMO No. 09-2024Standardizes the Use of Rollout Tools/TemplatesMar 6, 2024View
RMO No. 08-2024Prescribes the guidelines and procedures in the recording, updating and liquidation of forms accountability of Accountable Officers in the National Office and Regional OfficesMar 6, 2024View
RMC No. 35-2024Policies and guidelines for brand registration and the submission of packaging labels and product composition/formulation sheet as an additional requirement for proper tax classification of Vapor Products pursuant to Section 4 (C) of Revenue Regulations No. 14-2022Mar 6, 2024View
RMO No. 07-2024Reconstitutes the Records Management Improvement Committee (RMIC) created under RMO No. 51-75Mar 5, 2024View
RMO No. 06-2024Prescribes the revised One-Time Transactions (ONETT) Customer Satisfaction Survey FormMar 5, 2024View
RMC No. 34-2024Publishing the full text of the February 5, 2024 letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Mar 5, 2024View
RMC No. 33-2024Availability of additional functionalities of the Contact Center Solution and Chatbot RevieFeb 29, 2024View
RR No. 2-2024Prescribes the policies and guidelines for the publication of revenue issuances and other information materials of the BIR pursuant to Section 245(i) of the Tax Code, as amended by RA No. 11976 (Ease of Paying Taxes Act)Feb 28, 2024View