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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. 144-2022Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of October 2022Nov 9, 2022View
RMC No. 143-2022Clarifies issues relative to Revenue Regulations No. 13-2022 on Income Tax treatment of equity-based compensationNov 9, 2022View
RMO No. 47-2022Prescribes the policies and guidelines in the implementation of flexible work arrangements in the Bureau of Internal RevenueNov 7, 2022View
RMO No. 46-2022Amends RMO No. 38-2009 relative to the adoption of the revised policies on the settlement of grievances in the Bureau of Internal Revenue.Nov 7, 2022View
RMC No. 142-2022Publishes the full text of DTI Memorandum Circular No. 22-19, s. 2022 prescribing the guidelines on the Registration with the Board of Investments (BOI) of Existing Registered Business Enterprises (RBEs) in the Information Technology Business Process Management (IT-BPM) SectorNov 2, 2022View
RMO No. 45-2022Establishes and implements the Freedom of Information (FOI) Requests Feedback Survey pursuant to FOI Memorandum Circular No. 22-1 (published under RMC No. 73-2022)Oct 26, 2022View
RMO No. 44-2022Amends Annex A of RMO No. 25-2022 (BIR Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District Offices)Oct 26, 2022View
RMC No. 141-2022Informs eBIRForms users/filers on the revised contents of eBIRForms email notification to taxpayersOct 26, 2022View
RMC No. 140-2022Circularizes the Civil Service Commission Memorandum Circular No. 28, series 1991Oct 19, 2022View
RMC No. 139-2022Circularizes the format of acceptance of resignation in consonance with Civil Service Commission Resolution No. 1800692 promulgated on July 3, 2018Oct 18, 2022View
RMC No. 138-2022Circularizes the List of BIR Official Social Media AccountsOct 17, 2022View
RMC No. 137-2022Further clarifies the guidelines on the availment of VAT Zero Rate (0%) on Health Maintenance Organization (HMO) Plans acquired by Registered Export Enterprises and prescribes the uniform template of 'Detailed Information' thereofOct 14, 2022View
RMC No. 136-2022Publishes Fiscal Incentives Review Board (FIRB) Resolution No. 026-2022 – extending the 70:30 Work-From-Home (WFH) arrangement for Registered Business Enterprises in the Information Technology Business Process Management (IT-BPM) Sector and allowing the transfer of registration of existing business enterprises in the IT-BPM from Investment Promotion Agency to Board of InvestmentsOct 14, 2022View
RMC No. 135-2022Prescribes the standards of Complete Staff Work for all documents to be submitted to the Office of the Commissioner for approvalOct 12, 2022View
RR No. 13-2022Prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity based compensation of any kindOct 7, 2022View
RMC No. 134-2022Notifies the loss of two (2) sets of unused BIR Form No. 0535 – Taxpayer Information SheetOct 7, 2022View
RMC No. 133-2022Circularizes the Consolidated Price of Sugar at Millsite for the month of August 2022Oct 6, 2022View
RMO No. 43-2022Prescribes the policies, guidelines and procedures in the issuance and use of Notice to Issue Receipt/lnvoice (NIRI) pursuant to Revenue Regulations No. 10-2019Sep 29, 2022View
RMO No. 42-2022Prescribes the revised BIR Digital Transformation Roadmap 2020-2030Sep 29, 2022View
RMO No. 41-2022Discontinues the issuance of Tax Verification Notice for Estate Tax cases where the decedent has no registered businessSep 29, 2022View
RMO No. 40-2022Prescribes the guidelines and procedures in the conduct of enforcement operations, forfeiture and prosecution of cases relative to the unlicensed/illicit/unauthorized production, importation, trade sale or possession of articles subject to Excise Tax including raw materials, packages, cigarette paper, tipping paper, cigarette filter tips, ingredients, machinery, equipment, apparatus, mechanical contrivances, and removable fixture of any sort used for their production and the unlicensed/illicit/unauthorized use or possession of false, counterfeit, restored or altered BIR internal revenue stamps, labels or tagsSep 29, 2022View
RMC No. 132-2022Enjoins all BIR officials and employees to participate in the celebration of the 33rd National Statistics MonthSep 29, 2022View
RMC No. 131-2022Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version7.9.3Sep 28, 2022View
RMO No. 39-2022Amends RMO No. 4-2018 relative to BIR Service Desk SystemSep 27, 2022View
RMC No. 130-2022Extends the deadline for the eFiling/filing of returns and ePayment/payment of corresponding taxes due thereon for September 26, 2022 due dateSep 26, 2022View