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. 69-2021 | Notifies the loss of (1) set of unused/unissued BIR Form No. 2524 – Revenue Official Receipt | May 31, 2021 | View |
| RMC No. 68-2021 | Prescribes the guidelines in the filing of BIR Form No. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) by taxpayers with Fiscal Year Accounting Period | May 28, 2021 | View |
| RMC No. 67-2021 | Clarifies the issues relative to the temporary reduction of Percentage Tax rate imposed under Section 116 of the NIRC of 1997, as amended by Section 13 of RA No. 11534 (CREATE Act) | May 24, 2021 | View |
| RMC No. 66-2021 | Announces the availability of BIR Form Nos. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) and 1702Qv2008C in the Electronic Bureau of Internal Revenue Forms (eBIRForms) | May 24, 2021 | View |
| RMC No. 65-2021 | Prescribes the guidelines in the filing of Quarterly Percentage Tax Return (BIR Form No. 2551Q) starting on the quarter ending July 31, 2020 | May 24, 2021 | View |
| RMC No. 64-2021 | Expands the Electronic Tax Software Provider Certification System | May 21, 2021 | View |
| RMO No. 17-2021 | Prescribes the guidelines, policies and procedures in the attainment of ISO 9001:2015 Quality Management System (QMS) Certification | May 20, 2021 | View |
| RMO No. 16-2021 | Amends the provisions of RMO No. 44-2020 on the establishment of Standard Taxpayer Feedback System to include online survey | May 20, 2021 | View |
| RR No. 7-2021 | Prescribes the rules and regulations to implement the provisions of RA Nos. 11346 and 11467 relative to Excise Tax on alcohol products, tobacco products, heated tobacco products, vapor products and disposition of Excise Tax collection | May 18, 2021 | View |
| RMC No. 63-2021 | Circularizes RA No. 115171, titled “An Act Authorizing the President to Expedite the Processing and Issuance of National and Local Permits, Licenses and Certifications in Times of National Emergency” | May 18, 2021 | View |
| RMC No. 62-2021 | Clarifies certain provisions of Revenue Regulations No. 5-2021 relative to Corporate Income Taxation | May 17, 2021 | View |
| RMC No. 61-2021 | Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Department of Trade and Industry | May 17, 2021 | View |
| RMC No. 60-2021 | Publishes the Amended Rules and Regulations to Implement RA No. 9335 (Attrition Act of 2005) | May 17, 2021 | View |
| RMC No. 59-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of March 2021 | May 14, 2021 | View |
| RMC No. 58-2021 | Circularizes Republic Act No. 11521 (An Act Further Strengthening the Anti-Money Laundering Law, Amending for the Purpose Republic Act No. 9160, Otherwise Known as the ‘Anti-Money Laundering Act of 2001’, as Amended) | May 3, 2021 | View |
| RMC No. 57-2021 | Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic) | May 3, 2021 | View |
| RMC No. 56-2021 | Circularizes the Implementing Rules and Regulations of Section 4 (nnn) of Republic Act No. 11494 (Bayanihan to Recover as One Act) | May 3, 2021 | View |
| RMC No. 55-2021 | Circularizes the updated list of BIR Forms and its availability | Apr 27, 2021 | View |
| RMC No. 54-2021 | Clarifies certain provisions of Revenue Regulations No. 34-2020 | Apr 27, 2021 | View |
| RMC No. 53-2021 | Corrects the reference numbers of related issuances under Revenue Memorandum Circular No. 4-2021 | Apr 15, 2021 | View |
| RR No. 6-2021 | Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 | Apr 14, 2021 | View |
| RMC No. 52-2021 | Suspends the running of the Statute of Limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ in NCR Plus, and other applicable jurisdictions | Apr 14, 2021 | View |
| RMC No. 51-2021 | Publishes the lyrics of 2021 BIR Tax Campaign Kick-off Theme Song titled, “Para sa Pilipino” | Apr 13, 2021 | View |
| RR No. 5-2021 | Implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997 | Apr 8, 2021 | View |
| RR No. 4-2021 | Implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended | Apr 8, 2021 | View |