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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. 156-2022Publishes the November 23, 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
RMC No. 155-2022Further extends the acceptance of manually issued Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act)Dec 27, 2022View
RMO No. 58-2022Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions (ONETT) thru the ONETT Tracking System (OTS)Dec 16, 2022View
RMO No. 57-2022Amends further RMO Nos. 9-95 and 17-2012, as amended, on the submission and report format of the BIR Form No. 1209 (Consolidated Monthly Statistical Report of Revenue Collections)Dec 16, 2022View
RMO No. 56-2022Amends certain provisions of RMO No. 23-2022, prescribing the standard format in the numbering of deficiency tax assessment notices pursuant to RR No. 12-99, as amended and RMC No. 3-2022Dec 16, 2022View
RMC No. 154-2022Supersedes the provisions of RMC No. 142-2019 circularizing the Electronic Documentary Stamp Tax (eDST) System’s Balance Adjustment facility as an option for recovery of erroneously deducted DSTDec 16, 2022View
RMO No. 55-2022Suspends all audit and other field operations of the BIR effective December 16, 2022Dec 15, 2022View
RMO No. 54-2022Clarifies the evaluation of Social Media Accounts Performance of Revenue Regions and Revenue District OfficesDec 14, 2022View
RMC No. 153-2022Announces the availability of the BIR Online Registration and Update System (ORUS)Dec 12, 2022View
RR No. 15-2022Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income paymentsDec 9, 2022View
RMO No. 53-2022Amends RMO No. 16-2022 and RMO No. 30-2022 by prescribing the revised allocation of the CY 2022 BIR Collection Goal by Implementing OfficeDec 7, 2022View
RMC No. 152-2022Clarifies further the transitory provisions for the VAT zero-rate incentives under Sections 294(E) and 295(D), Title XIII of the Tax Code, as amended, and as implemented by Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules And Regulations (CREATE IRR)Dec 7, 2022View
RMC No. 151-2022Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of November 2022Dec 7, 2022View
RMO No. 52-2022Prescribes the amended guidelines on the review and validation of RDOs' accomplishments under the Taxpayer Awareness ProgramNov 25, 2022View
RMC No. 150-2022Circularizes the Final Sugar Production Bulletin issued by Sugar Regulatory Administration pursuant to RR No. 13-2015Nov 25, 2022View
RMC No. 149-2022Circularizes the consolidated Price of Sugar at Millsite for the month of October 2022Nov 25, 2022View
RMC No. 148-2022Lifts the suspension on all field operations and other field operations of the BIRNov 22, 2022View
RMO No. 51-2022Prescribes the manner by which all documents and correspondences for signature by Commissioner Romeo D. Lumagui, Jr. shall be preparedNov 16, 2022View
RMO No. 50-2022Prescribes the policies, guidelines and procedures governing dropping from the rolls of revenue officials and employees for incurring unauthorized leave of absencesNov 15, 2022View
RMC No. 147-2022Notifies the loss of one (1) set of unused/unissued BIR Form No. 0423 – Apprehension SlipNov 14, 2022View
RR No. 14-2022Prescribes the rules and regulations implementing the provisions of Republic Act No. 11900, relative to the importation, manufacture, sale, packaging, distribution, use, and communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco ProductsNov 11, 2022View
RMO No. 49-2022Further amends Revenue Memorandum Order (RMO) No. 46-2019, as amended by RMO No. 38-2020, on the prescribed date of submission of Monthly Report on Drastic Changes in Collection PerformanceNov 10, 2022View
RMC No. 146-2022Announces the availability of TIN Verification/Validation, RDO Finder and eComplaint facility in the BIR Chatbot (Revie)Nov 10, 2022View
RMO No. 48-2022Amends certain provisions of Revenue Memorandum Order No. 68-2016 and Revenue Memorandum Order No. 14-2019 relative to the Composition of the Human Resource Merit Promotion and Selection Board (HRMPSB) for first and second level positions thru the National Selection Board (NSB) and Regional Selection Board (RSB)Nov 9, 2022View
RMC No. 145-2022Circularizes the consolidated Price of Sugar at Millsite for the month of September 2022Nov 9, 2022View