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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. 14-2023Notifies the loss of six (6) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)Feb 1, 2023View
RMC No. 13-2023Circularizes GSIS Policy and Procedural Guidelines No. 317-17, titled "Prescriptive Period for Social Insurance Benefits"Jan 31, 2023View
RMO No. 5-2023Prescribes the guidelines and procedures on the implementation of revised customer satisfaction survey for frontline services under Client Support Service as one of the BIR's Feedback MechanismJan 30, 2023View
RMO No. 4-2023Amends RMO No. 14-2015 relative to the new composition of the Committee to Supervise the Printing of Specialized Accountable Forms in the National OfficeJan 27, 2023View
RMC No. 12-2023Announces the availability of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS)Jan 27, 2023View
RMC No. 11-2023Enjoins all BIR officials and employees to participate in the celebration of the BIR Data Privacy MonthJan 27, 2023View
RMC No. 10-2023Encourages the use of the Electronic One-Time Transaction (eONETT) System by sellers habitually engaged in the sale of real propertiesJan 26, 2023View
RMC No. 9-2023Announces the availability of revised BIR Form Nos. 1606 and 1706 version January 2018Jan 26, 2023View
RMC No. 8-2023Circularizes the revised provision on the submission of Inventory List and other reporting requirements pursuant to Revenue Memorandum Circular No. 57-2015Jan 20, 2023View
RR No. 1-2023Implements the Ten Percent (10%) Discount and the VAT Exemption under RA No. 11861 (Expanded Solo Parents Welfare Act).Jan 18, 2023View
RMC No. 7-2023Clarifies the Return Processing System (RPS) Assessment being issued by the BIRJan 17, 2023View
RMC No. 6-2023Circularizes the National Privacy Commission Advisory Opinions upholding the authority of the BIR, in its tax enforcement, assessment and collection functions, to obtain personal and sensitive information from any person pursuant to Section 4 (e) of RA No. 10173 (Data Privacy Act of 2012), in relation to Section 5 (B) of the 1997 Tax Code, as amendedJan 17, 2023View
RMO No. 3-2023Implements the regular updating of content of the Interactive BIR Citizen's CharterJan 16, 2023View
RMC No. 5-2023Provides transitory provisions for the implementation of the Quarterly filing of VAT Returns starting January 1, 2023 pursuant to Section 114(A) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law)Jan 13, 2023View
RMO No. 2-2023Prescribes the CY 2023 Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District OfficesJan 10, 2023View
RMC No. 4-2023Clarifies the base amount for the imposition of the 20% penalty relative to the early withdrawal of Personal Equity and Retirement Account (PERA) for assets, accounts and sub-accounts classified as unqualifiedJan 10, 2023View
RMC No. 3-2023Prescribes the policies and guidelines on the Online Registration of Books of AccountsJan 10, 2023View
RMC No. 2-2023Publishes the Updated List of FOI Receiving OfficersJan 6, 2023View
RMO No. 1-2023Creates Alphanumeric Tax Codes (ATCs) for Excise Taxes and Tobacco Inspection Fees on Novel Tobacco ProductsJan 5, 2023View
RMC No. 1-2023Announces the availability of the Interactive BIR Citizen’s CharterJan 3, 2023View
RMO No. 59-2022Prescribes the guidelines and procedures in the conduct of fuel testing mandated under Section 148-A of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), and the DOF Joint Circular No. 001.2021 implementing the guidelines on field testing for the Fuel Marking Program, enforcement operations, forfeiture and prosecution of cases on offenses related to fuel markingDec 27, 2022View
RMC No. 160-2022Announces the availability of the revised Alphalist Format in the BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation) January 2018 ENCSDec 27, 2022View
RMC No. 159-2022Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of December 2022Dec 27, 2022View
RMC No. 158-2022Clarifies the effect of non-submission of a cooperative of the Taxpayer Identification Number (TIN) of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE) pursuant to Item A3 of RMC No. 124-2020 and corresponding penalties to be imposed thereofDec 27, 2022View
RMC No. 157-2022Publishes the November 28, 2022 letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Dec 27, 2022View