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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. 12-2021Circularizes the consolidated Price of Sugar at Millsite for the Month of December 2020Jan 26, 2021View
RMC No. 11-2021Notifies the loss of five (5) sets of unissued BIR Form No. 2524 – Revenue Official ReceiptJan 22, 2021View
RMO No. 6-2021Prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467Jan 21, 2021View
RMC No. 10-2021Publishing the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Civil Aviation Authority of the PhilippinesJan 19, 2021View
RMO No. 5-2021Amends certain provisions of RMO No. 18-2020 relative to application to participate in virtual learning and development programsJan 15, 2021View
RMC No. 9-2021Circularizes Administrative Order No. 23 titled "Eliminating Overregulation to Promote Efficiency of Government Processes"Jan 11, 2021View
RMC No. 8-2021Circularizes Republic Act No. 11467, titled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes"Jan 11, 2021View
RMC No. 7-2021Announces the availability of the Alphalist Data Entry and Validation Module (Version 7.0) and its updated file structures, standard file naming convention and job-aidsJan 8, 2021View
RMC No. 6-2021Prescribes the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS)Jan 8, 2021View
RMC No. 5-2021Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systemsJan 8, 2021View
RMC No. 4-2021Prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxesJan 8, 2021View
RMC No. 3-2021Published the updated list of FOI Receiving Officers and one-page FOI ManualJan 8, 2021View
RMC No. 2-2021Prescribes the guidelines in the handling of enlisted/delisted Large TaxpayersJan 8, 2021View
RMO No. 4-2021Consolidates the policies and guidelines in the monitoring of attendance and leave management amending RMO No. 28-2008, as amended by RMO No. 21-2011Jan 6, 2021View
RMO No. 3-2021Prescribes the procedures in the implementation of the Biometrics Time and Attendance System (BTAS) in the National Office, amending RMO No. 26-2012Jan 6, 2021View
RMO No. 2-2021Streamlines the reportorial requirements of the Collection ServiceJan 5, 2021View
RMC No. 1-2021Circularizes the consolidated Price of Sugar at Millsite for the Month of November 2020Jan 5, 2021View
RMO No. 1-2021Prescribes the revised Office Audit Threshold for cases to be audited/investigated by the Office Audit Section of the Assesment Divisions in the Regional Offices.Jan 4, 2021View
RMC No. 140-2020Notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 – Apprehension SlipDec 29, 2020View
RMO No. 48-2020Prescribes the guidelines on the reporting compliance for the grant of the FY 2020 Performance-Based BonusDec 23, 2020View
RMO No. 47-2020Consolidates and updates the guidelines and procedures on the processing of claims for Value-Added Tax Credit/Refund, except those under the authority and jurisdiction of the Legal GroupDec 23, 2020View
RMO No. 46-2020Prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amendedDec 23, 2020View
RMC No. 139-2020Prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008Dec 23, 2020View
RMC No. 138-2020Clarifies Revenue Regulations No. 25-2020 on the availment of NOLCO for taxpayers adopting fiscal yearDec 23, 2020View
RMC No. 137-2020Notifies of the missing triplicate copy from one (1) unused/unissued set of BIR Form No. 0423 – Apprehension SlipDec 23, 2020View