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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. 54-2022Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2022-1, titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2022 under Executive Order No. 80, s. 2012 and Executive Order No. 201, s. 2016"Apr 25, 2022View
RMC No. 53-2022Publishes the full text of the Data Sharing Agreement between the BIR and the Philippine Statistics AuthorityApr 22, 2022View
RMC No. 52-2022Clarifies the filing and payment date of the franchise tax and its corresponding return for PAGCOR Licensees under RMC No. 32-2022Apr 22, 2022View
RMC No. 51-2022Publishes the 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)Apr 21, 2022View
RMC No. 50-2022Circularizes the Updated List of Accredited Microfinance Non-Government OrganizationsApr 20, 2022View
RMC No. 49-2022Amends pertinent portion of the Questions and Answers in RMC No. 24-2022 to align them with the provisions of CREATE Act and its Implementing Rules and RegulationsApr 20, 2022View
RMC No. 48-2022Revises provisions on the submission of financial statements of cooperatives registered under the Cooperative Development Authority as a requirement for the renewal of Certificate of Tax Exemption of cooperatives pursuant to RMO No. 76-2010Apr 20, 2022View
RMC No. 47-2022Publishes the full text of the 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)Apr 19, 2022View
RMC No. 46-2022Clarifies the deadline of submission of attachments to the 2021 Annual Income Tax Return and other mattersApr 18, 2022View
RMC No. 45-2022Revises the requirements on the manner of remittance of penalties of 5% and 20% for early withdrawal of qualified contribution under Personal Equity and Retirement Account (PERA) Act of 2008Apr 13, 2022View
RMC No. 44-2022Prescribes guidelines in the filing of Annual Income Tax Returns and payment of tax due thereon for TY 2021Apr 12, 2022View
RMC No. 43-2022Prescribes the non-imposition of surcharge on amended tax returnsApr 12, 2022View
RMC No. 42-2022Clarifies the deadline for filing of Annual Income Tax Returns for TY ending December 31, 2021; providing guidelines in the manner of filing and payment thereof; and non-imposition of surcharge on amended returnsApr 12, 2022View
RR No. 3-2022Implements the provisions of RA No. 11635, titled "An Act Amending Section 27 (B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" on the income taxation of proprietary educational institutions and hospitals which are non-profitApr 8, 2022View
RMC No. 41-2022Notifies the loss one (1) set of unused BIR Form No. 0535 – Taxpayer Information SheetApr 8, 2022View
RMC No. 40-2022Provides clarifications and guidelines on the use of Electronic Audited Financial Statement (eAFS) SystemApr 6, 2022View
RMC No. 39-2022Prescribes the manner of payment of penalty relative to violations incurred by Registered Business Enterprises under the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangementApr 6, 2022View
RMC No. 38-2022Clarifies the Transitory Provision for the non-income related tax incentives granted to registered export enterprises under Investment Promotion AgenciesApr 6, 2022View
RMC No. 37-2022Clarifies the guidelines on the submission of Certificate of Entitlement to Tax Incentives pursuant to RMC No. 28-2022Apr 6, 2022View
RMC No. 36-2022Prescribes the uniform template for VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies in relation to Q & A No. 34 of RMC No. 24-2022Apr 6, 2022View
RR No. 2-2022Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 and revising the provisions of RR No. 6-2021Apr 5, 2022View
RMO No. 22-2022Amends certain provisions of RMO No. 9-2022 (Use of Video Conference Hearing as Alternative Mode to Face-to-Face Formal Investigation/Hearing for Administrative Cases, amendment to RMO No. 19-2011)Apr 4, 2022View
RMO No. 21-2022Prescribes the guidelines and procedures in the implementation of Monitoring and Managing Administrative Cases (MMAC) in the Bureau of Internal Revenue (BIR)Apr 1, 2022View
RMO No. 20-2022Prescribes the modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for Value-Added Tax (VAT)-Exempt Drugs and Medicines covered under Section 109(AA) of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 11534Mar 31, 2022View
RMC No. 35-2022Prescribes the tax treatment of Murabahah (Profit Disclosed Sale) and Tawarruq (Commodity Murabahah) as Islamic Banking Arrangements pursuant to the tax neutrality provision of RA No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) and as implemented by RR No. 17-2020Mar 31, 2022View