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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
RMC No. 10-2024Announcing the availability of Branch Account Registration in Online Registration and Update SystemJan 22, 2024View
RMO No. 02-2024Amends the Customer Satisfaction Survey Form prescribed under RMO No. 37-2023Jan 16, 2024View
RR No. 1-2024Further amends Section 2, Sub-section 4.109-1(B)(p) of RR No. 4-2021, as amended by RR No. 8-2021, to implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax exemption purposesJan 15, 2024View
RMC No. 9-2024Surcharge computed in the filing of an amended return in the electronic Filing and Payment System (eFPS)Jan 15, 2024View
RMC No. 8-2024Clarifying the provisions of Revenue Regulations No. 16-2023 imposing Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchantsJan 15, 2024View
RMC No. 7-2024Reversion of the Value-Added Tax exemption of transactions specified under Section 109 (BB) of the National Internal Revenue Code (Tax Code) of 1997, as amendedJan 11, 2024View
RMO No. 01-2024Further amends Revenue Memorandum Order No. 6-2023 prescribing the updated and consolidated policies, guidelines and procedures for BIR audit programJan 10, 2024View
RMC No. 6-2024Publishing the full text of the Joint Administrative Order No. 001-2023 guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives; and full text of Fiscal Incentives Review Board (FIRB) – Advisory No. 017-2023 regarding the availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023)Jan 10, 2024View
RMC No. 5-2024Further clarifying the proper tax treatment of cross-border services in light of the Supreme Court En Banc Decision in Aces Philippines Cellular Satellite Corp. v. Commissioner of Internal Revenue, GR. No. 22668, dated August 30, 2022Jan 10, 2024View
RMC No. 4-2024Revised People's Freedom of Information (FOI) Manual for the BIR and updated List of FOI receiving officersJan 10, 2024View
RMC No. 3-2024Circularizing Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act" and the Veto Message of President Ferdinand R. Marcos Jr.Jan 10, 2024View
RMC No. 2-2024BIR Strategic StatementsJan 9, 2024View
RMC No. 1-2024Erroneous inclusion of penalties by NGAs in electronic Tax Remittance AdviceJan 9, 2024View
RMC No. 126-2023Circularizes Memorandum Circular No. 15 issued by the Office of the President, titled "Updating the Inventory of Exceptions to the Right to Access Information Under Executive Order No. 02, (S. 2016)”Dec 27, 2023View
RR No. 16-2023Further amends the provisions of Revenue Regulations No. 2-98, as amended, to impose Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchantsDec 21, 2023View
RMC No. 125-2023Announces the availability of additional features and functionalities of the Enhanced Monitoring and Managing Administrative Cases (EMMAC)Dec 21, 2023View
RMO No. 40-2023Prescribes the policies, guidelines and procedures on the implementation of BIR Central Repository System for digital documents/filesDec 14, 2023View
RMC No. 123-2023Circularizes the “Code of Professional Responsibility and Accountability”, or the rules governing “The Norms of Conduct and Ethical Standards in the Legal Profession,” and “Supreme Court of the Philippines EN BANC Resolution A.M. No. 22-09-01-SC dated April 11, 2023Dec 14, 2023View
RR No. 15-2023Implements the grant of Donor's Tax exemption on the donation of imported capital equipment, raw materials, spare parts, or accesories directly and exclusively used by Registered Business Enterprises under Section 295 (C)(2)(e) of the National Internal Revenue Code of 1997, as amendedDec 13, 2023View
RMO No. 39-2023Suspends all audit and other field operations of the BIR effective December 16, 2023Dec 13, 2023View
RMO No. 38-2023Prescribes the policies, guidelines and procedures relative to lost, damaged or unauthorized use of BIR Accountable FormsDec 12, 2023View
RMC No. 124-2023Circularizes Memorandum Circular No. 37, titled "Directing the Urgent Implementation of the National Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financing Strategy 2023-2027, and Enjoining All Concerned Agencies to Fully Support and Actively Participate in the Conduct of Money Laundering/Terrorism Financing National Risk Assessment"Dec 12, 2023View
RMO No. 37-2023Amends RMO No. 5-2023 on the implementation of revised Customer Satisfaction Survey for frontline services under Client Support ServiceDec 11, 2023View
RMC No. 122-2023Announces the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4.1Dec 1, 2023View
RMO No. 36-2023Aligns the provisions of the current On-the-Job Training (OJT) Program of the BIR with the provisions of the Commission on Higher Education (CHED) and Department of Education (DepEd) Orders, and amends Revenue Memorandum Order No. 11-2017 relative to the acceptance of students for OJT in the National and Regional Offices.Nov 29, 2023View