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
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 3-2022 | Clarifies the preparation of assessment notices for compromise penalty | Jan 14, 2022 | View |
| RMO No. 1-2022 | Prescribes the Revised Administrative Disciplinary Rules on Sexual Harassment Cases in the BIR | Jan 10, 2022 | View |
| RMC No. 2-2022 | Publishes the full text of letter from the DOH endorsing updates to the List of VAT-Exempt COVID-19 Medicines under RA No. 11534 | Jan 10, 2022 | View |
| RMC No. 1-2022 | Notifies the loss of twenty (20) pieces of unissued BIR Form No. 1931 – TIN Card | Jan 4, 2022 | View |
| RR No. 22-2021 | Extends the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents, application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Revenue Regional and District Offices that were adversely affected by Typhoon Odette (Published in Manila Times on January 4, 2022) | Dec 31, 2021 | View |
| RMC No. 131-2021 | Publishes the full text of Inter Agency Task Force Memorandum Circular No. 2021-2 titled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2021 under Executive Order (EO) No. 80, s. 2012 and EO No. 201, s. 2016” | Dec 31, 2021 | View |
| RMC No. 130-2021 | Publishes the full text of the Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2021-10 titled “Validation Guidelines on Citizen’s Charter Compliance for the Fiscal Year 2021 Performance-Based Bonus (PBB)” | Dec 29, 2021 | View |
| RMC No. 129-2021 | Publishes the full text of Government Quality Management Committee (GQMC) Memorandum Circular No. 2021-1 titled “Guidelines on the Validation of ISO Quality Management System (QMS) Certification/Recertification Submitted as Evidence of Compliance for a Criterion or Requirement for the Grant of the Fiscal Year (FY) 2021 Performance-Based Bonus (PBB)” | Dec 29, 2021 | View |
| RMC No. 128-2021 | Prescribes the work-around procedures for the filing of returns and payment of offshore gaming tax | Dec 28, 2021 | View |
| RMC No. 127-2021 | Publishes the full text of letter from the Food and Drug Administration with the subject “Response to Query on the List of VAT-Exempt Products” | Dec 24, 2021 | View |
| RMC No. 126-2021 | Announces the availability of InstaPay via UPAY facility of the UnionBank of the Philippines for the payment of internal revenue taxes | Dec 21, 2021 | View |
| RMC No. 125-2021 | Provides guidelines on the payment of taxes related to One-Time Transactions (ONETT) | Dec 16, 2021 | View |
| RMO No. 36-2021 | Prescribes the supplemental guidelines on the grant of the FY 2021 Performance-Based Bonus (PBB) per Administrative Order No. 25 IATF-MC No. 2021-2 and amends certain portions in RMO No. 31-2021 | Dec 15, 2021 | View |
| RMC No. 124-2021 | Publishes the full text of letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534 | Dec 14, 2021 | View |
| RMC No. 123-2021 | Publishes the full text of letter from the Department of Health endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534 | Dec 14, 2021 | View |
| RMC No. 122-2021 | Clarifies the tax treatment of integrating the International Passenger Service Charge at the point of sale of airline tickets | Dec 14, 2021 | View |
| RMC No. 121-2021 | Clarifies the taxability of the interest paid by Cooperatives to its member’s deposit or fixed deposits otherwise known as share capital | Dec 14, 2021 | View |
| RMC No. 120-2021 | Circularizes the Amendments to Rule 2, Sections 4, 5 and 8; Rule 3 Section 3; Rule 17 Section 2, and Rule 18 Section 5, and Addition of a New Rule 18 Section 6 of the Implementing Rules and Regulations of Title XIII of RA No. 8424 (National Internal Revenue Code of 1997), as amended by RA No. 11543 (CREATE Act) | Dec 13, 2021 | View |
| RMC No. 119-2021 | Announces the availability of revised BIR Form Nos. 1707 and 1707-A Version April 2021 | Dec 13, 2021 | View |
| RMC No. 118-2021 | Publishes the list of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco and vapor products | Dec 10, 2021 | View |
| RR No. 21-2021 | Amends certain provisions of RR No. 16-2005, as amended by RR Nos. 4-2007, 13-2018, 26-2018 and 9-2021 to implement Sections 294 (E) and 295 (D), Title XIII of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations | Dec 7, 2021 | View |
| RR No. 20-2021 | Implements RA No. 11590, otherwise known as an "Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the NIRC of 1997, as Amended, and for Other Purposes" | Dec 1, 2021 | View |
| RMO No. 35-2021 | Amends the Freedom of Information (FOI) templates prescribed in RMO Nos. 45-2018 and 50-2018 relative to the submission of FOI Reports | Nov 25, 2021 | View |
| RMC No. 117-2021 | Clarifies on the manner of submission of BIR Form Nos. 2307 and 2316 under Revenue Regulations No. 16-2021 | Nov 24, 2021 | View |
| RMC No. 116-2021 | Publishes the updated Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” | Nov 23, 2021 | View |