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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. 121-2023Announces the updated features and functionalities of the Online Registration and Update System (ORUS)Nov 29, 2023View
RMC No. 120-2023Announces the availability, use and acceptance of Taxpayer Identification Number (TIN) IDNov 29, 2023View
RMC No. 119-2023Notifies the loss of one (1) set of unused/unissued BIR Form No. 0535 — Taxpayer Information SheetNov 16, 2023View
RMO No. 35-2023Prescribes the guidelines and procedures in the payment of individual consumer mobile phone subscription plan pursuant to the approved rationalization of communication expense allocated for BIR OfficialsNov 13, 2023View
RR No. 14-2023Further amends the pertinent provisions of RR No. 2-98, as amended, to impose Creditable Withholding Tax on certain income payments by joint ventures/consortiumsNov 10, 2023View
RR No. 13-2023Prescribes the policies and guidelines for the optional VAT-Registration of Registered Business Enterprises classified as Domestic Market Enterprise under the 5% tax on Gross Income earned in lieu of all taxes regime during the transitory period pursuant to Rule 18, Section 5 of the amended IRRs of Republic Act No. 11534 (CREATE Act)Nov 10, 2023View
RMC No. 118-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of September 2023Nov 6, 2023View
RMC No. 117-2023Notifies the loss of the original copy of unused/unissued BIR Form No. 1966 – Electronic Letter of AuthorityNov 3, 2023View
RMC No. 116-2023Notifies the loss of one (1) set and original copy of unused/unissued BIR Form No. 2313-P — Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Personal PropertiesNov 3, 2023View
RMC No. 115-2023Classifies the costs associated with franchises, concessions, licenses, rights, operations agreements or similar arrangements (herein referred to as Licenses or Rights) granted by the government to operate a public service, including public utility as an Administrative Cost instead of "Direct Cost of Services", for purposes of computing the gross income to determine the Optional Standard Deduction (OSD) under Section 34 (L) of the Tax Code of 1997, as amended by Section 3 of Republic Act (RA) No. 9504Oct 31, 2023View
RMC No. 114-2023Temporary suspension of the opening of Escrow Account pursuant to RMO No. 29-2022Oct 27, 2023View
RMO No. 34-2023Amends RMO No. 27-2023 relative to the revised monthly allocation of the CY 2023 BIR Collection Goal by implementing officeOct 19, 2023View
RMC No. 113-2023Circularizes the Implementing Rules and Regulations of the Maharlika Investment Fund Act of 2023 (RA No. 11954)Oct 17, 2023View
RMC No. 112-2023Clarifies the duty of the Food and Drug Administration to determine classification of beverages pursuant to Sec. 150-B of the NIRC of 1997, as amended, and as implemented by RR No. 20-2018Oct 17, 2023View
RMC No. 111-2023Announces the availability of Wage Orders issued by the Regional Tripartite Wages and Productivity Board (RTWPB) in the BIR WebsiteOct 16, 2023View
RMC No. 110-2023Notifies the loss of ten (10) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetOct 16, 2023View
RMC No. 109-2023Announces the availability of the Taxpayer Registration-Related Applications (TRRA) PortalOct 13, 2023View
RMC No. 108-2023Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under Region III (Central Luzon) as prescribed by Wage Order No. RBIII-24Oct 10, 2023View
RMC No. 107-2023Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under Region II (Cagayan Valley) as prescribed by Wage Order No. RTWPB 2-22Oct 10, 2023View
RMC No. 106-2023Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under Region XII (SOCCSKSARGEN) as prescribed by Wage Order No. RB XII-23Oct 10, 2023View
RMC No. 105-2023Provides clarification and guidance on the affixture of internal revenue stamps on vapor products pursuant to Section 9 of RR No. 18-2021 and Section 4 (H) of RR No. 14-2022Oct 10, 2023View
RMC No. 104-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of September 2023Oct 6, 2023View
RMC No. 103-2023Notifies the loss of two (2) sets of unused/unissued accountable formsOct 4, 2023View
RMC No. 102-2023Notifies the loss of twenty-four (24) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information SheetOct 4, 2023View
RMC No. 101-2023Notifies the loss of two (2) triplicate copies of used/issued BIR Form No. 0535 — Taxpayer Information SheetOct 4, 2023View