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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. 77-2026Lost Triplicate Copy of Used/Filled-Up but Unissued BIR Form No. 0402 – Authority to Cancel AssessmentJul 13, 2026View
RMC No. 76-2026Availability of the BIR Electronic Tax Clearance System (eTCS) for Taxpayer-Applicants Registered under Revenue Region (RR) No. 1 – Ilocos Region, RR No. 2 – Cordillera Administrative Region, RR No. 3 – Cagayan Valley, RR No. 4 – Central Luzon, RR No. 5 – CaMaNaVa and Bulacan, RR No. 6 – City of Manila and Palawan, RR No. 9A – CaBaMiRo, RR No. 9B – LaQueMar, RR No. 10 – Bicol Region, RR No. 11 – Western Visayas Region, RR No. 12 – Negros Island Region, RR No. 13 – Central Visayas Region, RR No. 14 – Eastern Visayas Region, RR No. 15 – Zamboanga Peninsula and Tawi-Tawi, RR No. 16 – Northern Mindanao, RR No. 17 – Caraga Region, RR No. 18 – South Central Mindanao and RR No. 19 – Davao RegionJul 9, 2026View
RMO No. 17-2026Updated Policies and Procedures in Processing One-Time Transaction (ONETT) For Sale and Donation of Real/Personal Properties in Relation to the International Organization for Standardization (ISO) 9001:2015 Quality Management System (QMS)Jul 8, 2026View
RMC No. 75-2026Frequently Asked Questions Relative to the Application for One-Time Transaction (ONETT) Computation Sheet (OCS) and Electronic Certificate Authorizing Registration (eCAR) of PropertiesJul 8, 2026View
RMO No. 16-2026Supplemental guidelines and procedures in the implementation of Revenue Memorandum Order No. 44-2025, with respect to the processing and payment of Separation and Terminal Leave Benefits claims of officials holding the positions of Regional Director/OIC-Regional Director and Assistant Regional Director/OIC-Assistant Regional DirectorJul 7, 2026View
RMO No. 15-2026Guidelines on the Processing of Freedom of Information RequestsJul 7, 2026View
RMO No. 14-2026Partial Revocation of Certain Provisions of Revenue Memorandum Order No. 4-2025Jul 6, 2026View
RMC No. 74-2026Circularizing the Additional List of Personal Equity and Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)Jul 6, 2026View
RMC No. 73-2026Tax treatment of activities undertaken pursuant to the Letter of Agreement on narcotics control and law enforcement between the government of the Republic of the Philippines and the government of the United States of AmericaJul 1, 2026View
RMC No. 72-2026Clarifying the Tax Treatment of Transfers of Proprietary Club Shares held under Nominee or Trust Agreements, Dispensing with Prior Confirmatory Ruling Subject to Post-Audit VerificationJun 30, 2026View
RMO No. 13-2026Amending the Provisions of Revenue Memorandum Order No. 36-2016 on the Policies and Procedures in the Reconciliation of Internal Revenue CollectionsJun 24, 2026View
RMC No. 71-2026Clarification on the Extension of the Validity of Certificates of Compliance (COC) for Purposes of the Evaluation and Processing of Applications for Certificate of Tax Exemption (CTE) for Cooperatives Pursuant to the Cooperative Development Authority Memorandum Circular No. 2026-07, Series of 2026Jun 24, 2026View
RR No. 4-2026Prescribing guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for Micro TaxpayersJun 22, 2026View
RMC No. 70-2026Missing Triplicate Copy of Unused/Unissued BIR Form No. 0423 – Apprehension SlipJun 22, 2026View
RMC No. 69-2026Lost Three (3) Sets of Unused/Unissued BIR Form No. 0535 – Taxpayer Information SheetJun 22, 2026View
RMC No. 68-2026Missing One (1) Set of Unused/Unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesJun 22, 2026View
RMC No. 67-2026Lost Several BIR Form No. 0535 – Taxpayer Information SheetJun 22, 2026View
RMC No. 66-2026Lost Five (5) Sets of Unused/Unissued BIR Form No. 0535 – Taxpayer Information SheetJun 22, 2026View
RMC No. 65-2026Lost Two (2) Sets of Unused/Unissued BIR Form No. 0423 – Apprrehension SlipJun 22, 2026View
RMC No. 64-2026Supplemental Guidelines on the Generation of Registration Seal Badge via the Online Registration and Update System (ORUS) for Taxpayers with No Updates on Certificate of Registration (COR) Pursuant to Revenue Memorandum Circular No. 38-2026Jun 18, 2026View
RMC No. 63-2026Publishing the Full Text of NCSC Public Advisory No. 1, Series of 2026 dated May 18, 2026 signed by the Chairperson and Chief Executive Officer of National Commission of Senior Citizens Re: Acceptance of the Digital National Senior Citizen ID as Valid Proof of Identity in all Transactions"Jun 9, 2026View
RMC No. 62-2026Extends the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers affected by the recent earthquake in Revenue Region No. 18 – South Central MindanaoJun 9, 2026View
RMC No. 61-2026Circularizing Memorandum Circular No. 117 dated March 31, 2026 issued by the Office of the President, relative to the playing of the Official Music Videos of Lupang Hinirang and the ASEAN 2026 Theme Song "One Vision, One Ocean"Jun 9, 2026View
RMO No. 12-2026Designation of Official SpokespersonJun 8, 2026View
RMC No. 60-2026Amendment of Revenue Memorandum Circular No. 116-2024 re: Inclusion of Lifeline Subsidy and Green Energy Auction Allowance as Government Mandated Charges Not Subject to Output Tax and Creditable Withholding Tax on VAT and IncomeJun 4, 2026View