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. 50-2023 | Notifies the loss of six (6) sets of previously cancelled BIR Form No. 0427 — Notice of Denial – Application for Compromise Settlement | May 10, 2023 | View |
| RR No. 5-2023 | Amends RR No. 5-2021 on the requirements in availing the Income Tax exemption of foreign-sourced dividends received by a Domestic Corporation | May 5, 2023 | View |
| RMC No. 49-2023 | Updates the fIoor price of Cigarettes, Heated Tobacco, Vaporized Nicotine and Non-Nicotine Products and reiterates the imposition of corresponding penalties, sanctions and liabilities for noncompliance therewith | May 5, 2023 | View |
| RMC No. 48-2023 | Announces the availability of additional features and functionalities of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS) | May 5, 2023 | View |
| RR No. 4-2023 | Amends Section 2 of RR No. 9-2016, coverage of taxpayers required to file returns through Electronic Bureau of Internal Revenue Forms (eBIRForms) | May 4, 2023 | View |
| RMC No. 47-2023 | Reiterates the proper time of remittance of Withholding Taxes by National Government Agencies and Instrumentalities, Local Government Units, and Government Owned and Controlled Corporations | May 3, 2023 | View |
| RR No. 3-2023 | Amends certain provisions of RR No. 16-2005, as amended by RR No. 21-2021, to implement Sections 294 (E) and 295 (D), Title Xlll of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act IRR, as amended. | Apr 26, 2023 | View |
| RMO No. 15-2023 | Prescribes the CY 2023 BIR collection goal allocation, by implementing office based on Medium-Term Revenue Program (MTRP) | Apr 25, 2023 | View |
| RMC No. 46-2023 | Publishes the full text of Fiscal Incentives Review Board Advisory No. 006-2023 regarding clarifications on the supplemental guidelines on the registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector | Apr 19, 2023 | View |
| RMC No. 45-2023 | Publishes the full text of Fiscal Incentives Review Board Advisory No. 004-2023 clarifying the issues covering the transfer of registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector | Apr 19, 2023 | View |
| RMC No. 44-2023 | Prescribes supplemental guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Taxable Year 2022 | Apr 14, 2023 | View |
| RMC No. 43-2023 | Further clarifies certain policies on the filing of appeal against Final Decision on Disputed Assessments (FDDA) pursuant to RR No. 12-99, as amended | Apr 14, 2023 | View |
| RR No. 2-2023 | Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or Instrumentalities | Apr 13, 2023 | View |
| RMO No. 14-2023 | Amends RMO No. 5-2022 relative to the establishment and implementation of the Online Citizen/Client Satisfaction Survey (CCSS) for other BIR Critical Services under the Online Survey Feedback System (Phase 2) Project | Apr 13, 2023 | View |
| RMC No. 42-2023 | Publishes the February 21, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Apr 4, 2023 | View |
| RMO No. 13-2023 | Amends RMO No. 47-2022 relative to the policies and guidelines in the implementation of flexible work arrangements | Apr 3, 2023 | View |
| RMO No. 12-2023 | Prescribes the Enhanced BIR Strategic Performance Management System | Mar 30, 2023 | View |
| RMC No. 41-2023 | Announces the availability of information materials in relation to filing and payment of tax returns and step-by-step guide in filing BIR Forms 1701, 1701A, and 1702-RT | Mar 29, 2023 | View |
| RMC No. 40-2023 | Announces the availability of the Offline electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version7.9.4 | Mar 29, 2023 | View |
| RMC No. 39-2023 | Notifies the loss of one (1) set of unused/unissued BIR Form No. 2524 — Revenue Official Receipt (ROR) | Mar 23, 2023 | View |
| RMC No. 38-2023 | Publishes CY 2023 BIR Priority Programs and Projects | Mar 23, 2023 | View |
| RMO No. 11-2023 | Amends RMO No. 1-2019 relative to the criteria, procedures, and other additional provisions for BIR's BEST Annual Search | Mar 21, 2023 | View |
| RMO No. 10-2023 | Prescribes the supplemental guidelines on the application for Electronic Authority to Release Imported Goods (eATRIG) by importers of sweetened beverages through the Philippine National Single Window (NSW) System in relation to RMO No. 14-2014 | Mar 21, 2023 | View |
| RMC No. 37-2023 | Circularizes CSC Memorandum Circular No. 1, s. 2023 on the 2023 Search for Outstanding Government Workers | Mar 21, 2023 | View |
| RMO No. 9-2023 | Prescribes the policies, guidelines and procedures on Enterprise Risk Management (ERM) in the BIR | Mar 20, 2023 | View |