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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. 34-2022Announces the availability of BIR Form No. 2316 (Certificate of Compensation Payment/Tax Withheld) September 2021 ENCSMar 31, 2022View
RMO No. 19-2022Creates Alphanumeric Tax Code (ATC) for Philippine Offshore Gaming Operations (POGO) pursuant to the implementation of RA No. 11590Mar 30, 2022View
RMO No. 18-2022Modifies Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act)Mar 30, 2022View
RMC No. 33-2022Circularizes the Consolidated Price of Sugar at Millsite for the Month of December 2021Mar 30, 2022View
RMC No. 32-2022Clarifies the tax treatment of the Philippine Amusement and Gaming Corporation (PAGCOR), its licensees and contracteesMar 30, 2022View
RMC No. 31-2022Notifies the loss of several copies of BIR Form No. 2524 – Revenue Official Receipt (ROR)Mar 25, 2022View
RMO No. 17-2022Prescribes the policies and procedures in the issuance of Tax Credit Certificate arising from Personal Equity Retirement Account (PERA) and its utilization using the ePERA systemMar 17, 2022View
RMC No. 30-2022Publishes 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)Mar 16, 2022View
RMC No. 29-2022Notifies the loss forty (40) sets of unused BIR Form No. 0535 – Taxpayer Information SheetMar 16, 2022View
RMC No. 28-2022Prescribes the guidelines in the submission of Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (CREATE Law)Mar 16, 2022View
RMC No. 27-2022Circularizes the lists of withholding agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020Mar 16, 2022View
RMO No. 16-2022Prescribes the CY 2022 BIR collection goal by implementing officeMar 15, 2022View
RMC No. 26-2022Notifies the loss of several BIR Form No. 0535 – Taxpayer Information Sheet (TIS)Mar 15, 2022View
RMC No. 25-2022Clarifies the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR)Mar 11, 2022View
RMO No. 15-2022Prescribes the Contest Mechanics for the conduct of "2022 Tax Campaign" Video Making ContestMar 10, 2022View
RMC No. 24-2022Clarifies issues relative to RR No. 21-2021 implementing the amendments to the Value-Added Tax (VAT) zero rating provisions under Sections 106 and 108 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Sections 294(E) and 295(D), Title XIII of the Tax Code, introduced by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and RegulationsMar 9, 2022View
RMC No. 23-2022Suspends the Income Tax incentives granted to Registered Business Enterprises (RBEs) for violating the Work-From-Home (WFH) threshold as prescribed by the Fiscal Incentives Review BoardMar 9, 2022View
RMC No. 22-2022Provides Tax Compliance Reminders for the May 9, 2022 National and Local ElectionsFeb 21, 2022View
RMC No. 21-2022Prescribes the guidelines in the claim of Input VAT on purchases or importations of capital goods pursuant to Section 110 of the Tax Code, as amended by RA No. 10963 (TRAIN Law)Feb 21, 2022View
RMO No. 14-2022Amends RMO No. 40-2020 relative to the revised guidelines and procedures in the processing of Clearances in the National Office and Regional/District OfficesFeb 17, 2022View
RMC No. 20-2022Provides guidance on the filing of Requests for Confirmation, Tax Treaty Relief Applications and Tax Sparing ApplicationsFeb 17, 2022View
RMO No. 13-2022Amends the provisions of RMO No. 56-2019 on the initial recording of internal revenue tax collections through Authorized Agent Banks, and RMO No. 36-2016 on the preparation of BIR Form No. 12.09 for taxes collected by Revenue Collection OfficersFeb 16, 2022View
RMO No. 12-2022Prescribes the guidelines in the processing and issuance of digitalized Request of Certificate of Employment (COE) and Service Record (SR)Feb 7, 2022View
RMO No. 11-2022Prescribes the guidelines in the processing and issuance of Certificate of Employment (COE) and Service Record (SR)Feb 7, 2022View
RMC No. 19-2022Provides clarification and guidance on Section 8 of RR No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the NIRC of 1997, as amended by RA No. 11534 (CREATE)Feb 4, 2022View