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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
RR No. 3-2021Prescribes the Rules and Regulations to implement Section 3 of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), amending Section 20 of the NIRC of 1997, as amendedApr 8, 2021View
RR No. 2-2021Amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive incomeApr 8, 2021View
RR No. 1-2021Implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under RA No. 11525 (COVID-19 Vaccination Program Act of 2021)Apr 8, 2021View
RMC No. 50-2021Prescribes guidelines in the filing and payment of Annual Income Tax Return by Non-Individual Taxpayers for the Taxable Years Ending July 31, 2020 to June 30, 2021Apr 8, 2021View
RMC No. 49-2021Circularizes Republic Act No. 11517, titled “An Act Authorizing the President to Expedite the Processing of National and Local Permits, Licenses and Certifications in Times of National Emergency”Apr 8, 2021View
RMC No. 48-2021Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2021Apr 8, 2021View
RMO No. 15-2021Prescribes the BIR's Mental Health ProgramApr 6, 2021View
RMC No. 47-2021Notifies the loss of sixty-nine (69) sets of unused/unissued BIR Form No. 2524 – Revenue Official ReceiptApr 6, 2021View
RMC No. 46-2021Clarifies the deadline of filing of Annual Income Tax Returns (AITR) for Taxable Year ending December 31, 2020; provides guidelines in the manner of filing thereof, including the use of electronic signature; and reiterates availability of eAFSApr 6, 2021View
RMC No. 45-2021Extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT refund with VAT Credit Audit Division (VCAD)Apr 5, 2021View
RMO No. 14-2021Streamlines the procedures and documents for the availment of Treaty BenefitsMar 31, 2021View
RMO No. 13-2021Further amends RMO No. 15-2016 by including additional BIR offices responsible for bank accreditationMar 31, 2021View
RMC No. 44-2021Amends RMC No. 76-2020 to include BIR Form No. 1709 (Information Return on Transactions with Related Party) thru the electronic Audited Financial Statement (eAFS) SystemMar 31, 2021View
RMC No. 43-2021Prescribes the revised guidelines on the use of the Electronic Audited Financial Statements (eAFS) SystemMar 31, 2021View
RMC No. 42-2021Circularizes Republic Act No. 11534 titled, “An Act Reforming the Corporate Income Tax and Incentive System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and For Other Purposes”Mar 31, 2021View
RMC No. 41-2021Prescribes guidelines on the filing of returns as well as payment of taxes due thereon falling within the period March 22, 2021 to April 30, 2021Mar 29, 2021View
RMC No. 40-2021Publishes the full text of COA-DBM Joint Circular No. 1, s. 2021 dated March 8, 2021 entitled, “Guidelines Implementing Executive Order (E.O.) No. 87 Directing that all Accounts Payable Which Remain Outstanding for Two Years or More in the Books of National Government Agencies be Reverted to the Accumulated Surplus of Deficit of the General Fund of the National Government”Mar 25, 2021View
RMC No. 39-2021Extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit DivisionMar 22, 2021View
RMC No. 38-2021Circularizes the consolidated Price of Sugar at Millsite for the Month of January 2021Mar 18, 2021View
RMO No. 12-2021Announces the conduct of "Sama-sama sa Hamon ng Panahon: Buwis Ko, Para sa Pilipino" music video contestMar 17, 2021View
RMC No. 37-2021Announces the availability of six (6) Tax Awareness/Educational VideosMar 17, 2021View
RMC No. 36-2021Prescribes changes and guidelines on the shift from final to a creditable system on the value-added tax (VAT) withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including Government-Owned or –Controlled Corporations (GOCCs)Mar 5, 2021View
RMO No. 11-2021Modifies BIR Form No. 0044 (Request for System Access/Access Revocation)Mar 3, 2021View
RMC No. 35-2021Prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS)Mar 3, 2021View
RMC No. 34-2021Prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS)Mar 3, 2021View