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
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 100-2023 | Clarifies certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of RR No. 2-2023 | Oct 4, 2023 | View |
| RMC No. 99-2023 | Clarifies the applicable taxes due on sale of real property considered as ordinary assets of the seller and other relevant matters | Oct 3, 2023 | View |
| RR No. 12-2023 | Implements Section 237 of the National Internal Revenue Code of 1997, as Amended, on the issuance of receipts or sales or commercial invoices by Agricultural Producers | Oct 2, 2023 | View |
| RMO No. 33-2023 | Reiterates Section 3.J of RR No. 17-2003 on the withholding of taxes for the sale of real property on installment plan | Sep 29, 2023 | View |
| RMO No. 32-2023 | Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2023 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (AITF-MC) No. 2023-1 | Sep 28, 2023 | View |
| RMO No. 31-2023 | Amends RMC No. 14 – 2018 relative to the monitoring of Compliance Section under the Revenue District Office | Sep 28, 2023 | View |
| RMC No. 98-2023 | Enjoins all BIR officials and employees to participate in the celebration of the 34th National Statistics Month | Sep 28, 2023 | View |
| RMO No. 30-2023 | Prescribes the revised guidelines for Information Asset Classification | Sep 22, 2023 | View |
| RMC No. 97-2023 | Provides tax compliance reminders to all candidates and other participants in any national or local elections, including Barangay or Sangguniang Kabataan (SK) Elections | Sep 22, 2023 | View |
| RMC No. 96-2023 | Circularizes the new Daily Minimum Wage Rates in certain Sectors/lndustries under Region VII (Central Visayas) as prescribed by Wage Order No. ROVII-24 | Sep 19, 2023 | View |
| RMC No. 95-2023 | Circularizes the new Daily Minimum Wage Rates in certain Sectors/lndustries under Region IV-A (CALABARZON) as prescribed by Wage Order No. IVA-20 | Sep 19, 2023 | View |
| RR No. 11-2023 | Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended | Sep 14, 2023 | View |
| RMC No. 94-2023 | Announces the availability of Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS) | Sep 13, 2023 | View |
| RMC No. 93-2023 | Publishes the Updated List of registered manufacturers/importers/exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products and novel tobacco products and integration of the requirements for compliance purposes | Sep 13, 2023 | View |
| RMC No. 92-2023 | Announces the availability of BIR Form No. 1621 in the Electronic Filing and Payment System (eFPS) | Sep 13, 2023 | View |
| RMC No. 91-2023 | Circularizes the amendment to Rule 18, Section 5 of the Implementing Rules and Regulations (IRR) of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act) | Sep 11, 2023 | View |
| RMC No. 90-2023 | Publishes the full text of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2023-1 by the Secretary of Department of Budget and Management (DBM) and Chairman of Administrative Order (AO) 25 IATF, titled "Guidelines on the Grant of the Performance Based Bonus (PBB) for the Fiscal Year (FY) 2023 under Executive Order (EO) No. 80, s. 2012 and Executive Order No. 201, s. 2016 | Sep 11, 2023 | View |
| RR No. 10-2023 | Amends certain provisions of RR No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569 | Sep 8, 2023 | View |
| RMC No. 89-2023 | Publishes the full text of the Memorandum of Agreement between the BIR and National Library of the Philippines (NLP) | Sep 7, 2023 | View |
| RMC No. 88-2023 | Publishes the full text of COMELEC Law Department Memorandum No. 23-05282 dated August 24, 2023 in connection with the October 30, 2023 Barangay and Sangguniang Kabataan Elections (BSKE) | Sep 4, 2023 | View |
| RMC No. 87-2023 | Enjoins all BIR officials and employees to participate in the celebration of the 21st Anniversary of the Development Policy Research Month | Aug 31, 2023 | View |
| RMC No. 86-2023 | Circularizes the List of Qualified Personal Equity and Retirement Account (PERA) eligible products duly approved by the Securities and Exchange Commission (SEC) | Aug 22, 2023 | View |
| RMO No. 29-2023 | Prescribes the guidelines, policies and procedures in the attainment of Quality Management System (QMS) Certification under ISO 9001:2015 Standards on the processing of One-Time Transaction (ONETT), Tax Returns at the Document Processing Divisions, processing and issuance of Tax Clearance Certificate (TCC) and retrieval and verification of BCS Reports and tax returns filed with Authorized Agent Banks | Aug 15, 2023 | View |
| RMC No. 85-2023 | Publishes the consolidation of the BIR's Freedom of Information (FOI) Manual | Aug 15, 2023 | View |
| RMC No. 84-2023 | Announces the availability of the revised BIR Form No. 2200-M (January 2018 ENCS) v2 | Aug 15, 2023 | View |