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
RMO No. 38-2022Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2022 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2022-1Sep 21, 2022View
RMC No. 129-2022Publishes the September 1, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Sep 20, 2022View
RMO No. 37-2022Provides the policies and guidelines for the issuance of International Carriers Special CertificateSep 16, 2022View
RMO No. 36-2022Prescribes the guidelines and procedures on the acceptance of Information and Communications Technology (ICT) Systems/solutions to be donated by a third party developer/provider to the BIRSep 15, 2022View
RR No. 12-2022Prescribes the policies and guidelines for the availment of incentives under RA No. 9999 (Free Legal Assistance Act of 2010)Sep 13, 2022View
RMC No. 128-2022Notifies the loss of one (1) set of used/filled-up but unissued BIR Form No. 2313-R – Electronic Certification Authorizing Registration for transactions involving transfer of Real PropertiesSep 7, 2022View
RMC No. 127-2022Lifts the suspension of the conduct of enforcement activities and operations covered by outstanding Mission Orders (MOs) and removal of the prohibition on the issuance of new MOs authorizing such activities and operations under Revenue Memorandum Circular No. 77-2022Sep 7, 2022View
RMC No. 126-2022Circularizes the Consolidated Price of Sugar at Millsite for the month of July 2022Sep 6, 2022View
RMC No. 125-2022Publishes the August 17, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Sep 6, 2022View
RMO No. 35-2022Prescribes the use of standard templates on system advisory/notificationSep 1, 2022View
RMO No. 34-2022Prescribes the revised guidelines and procedures in the processing of Authorized Agent Bank's request for refund of over-remittance of tax collectionsSep 1, 2022View
RMC No. 124-2022Publishes the August 15, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Sep 1, 2022View
RMC No. 123-2022Clarifies the provisions of Revenue Regulations No. 6-2022 relative to the removal of the five (5) – year validity period on receipts/invoicesAug 31, 2022View
RMC No. 122-2022Prescribes the guidelines in updating of registration information record of taxpayers who will enroll in the Bureau's Online Registration and Update System (ORUS)Aug 22, 2022View
RMC No. 121-2022Prescribes the guidelines on the lifting of suspension of field audit and operations pursuant to Revenue Memorandum Circular No. 77-2022Aug 22, 2022View
RMC No. 120-2022Prescribes additional guidelines and procedures on the manner of payment of penalty relative to violations incurred by Registered Business Enterprises in the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement for the period April 1, 2022 until September 12, 2022Aug 18, 2022View
RMC No. 119-2022Publishes the July 20, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Aug 8, 2022View
RMC No. 118-2022Publishes the full text of RA No. 11900 titled “An Act Regulating the Importation, Manufacture, Sale, Packaging, Distribution, Use, and Communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products”Aug 8, 2022View
RMC No. 117-2022Publishes the full text of Memorandum Circular (MC) No. 3, s. 2022, re: Extending the Term of Office of Government Officials and Employees covered by MC No. 1 s. 2022 until December 31, 2022Aug 8, 2022View
RMC No. 116-2022Publishes the July 11, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Aug 4, 2022View
RMC No. 115-2022Lifts the suspension on the issuance of Mission Orders for the conduct of Tax Compliance Verification Drive (TCVD)Jul 28, 2022View
RMC No. 114-2022Prescribes the guidelines on the registration of Department of Education Regional Offices, Division Offices and Implementing Unit SchoolsJul 28, 2022View
RMC No. 113-2022Publishes the July 1, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Jul 28, 2022View
RMC No. 112-2022Publishes the June 27, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Jul 28, 2022View
RMC No. 111-2022Publishes the full text of Executive Order No. 170 titled “Adoption of Digital Payments for Government Disbursements and Collections”Jul 26, 2022View