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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. 34-2020Prescribes the guidelines and procedures on the submission of BIR Form No. 1709, Transfer Pricing Documentation and other supporting documents, amending pertinent provisions of Revenue Regulations (RR) Nos. 19-2020 and 21-2002, as amended by RR No. 15-2010Dec 21, 2020View
RR No. 33-2020Amends Revenue Regulations No. 21-2020 relative to the Voluntary Assessment and Payment Program for taxable year 2018 under certain conditions.Dec 21, 2020View
RR No. 32-2020Further amends Revenue Regulations No. 4-2019, as amended, by extending the period of availment of Tax Amnesty on Delinquencies until June 30, 2021. RR 32-2020Dec 21, 2020View
RMO No. 45-2020Amends RMO No. 30-2020, which prescribed the Allocation of the CY 2020 BIR Collection Goal by Implementing OfficeDec 21, 2020View
RR No. 31-2020Further amends the pertinent provisions of Revenue Regulations (RR) No. 11-2018, as previously amended by RR No. 7-2019, specifically on the criteria for identifying the Top Withholding AgentsDec 18, 2020View
RMC No. 136-2020Clarifies the suspension of the statute of limitation provided under Revenue Regulations (RR) No. 11-2020Dec 17, 2020View
RMC No. 135-2020Notifies the loss of six (6) unused/unissued BIR Form No. 2298 – Product Replenishment CertificateDec 15, 2020View
RMC No. 134-2020Allows the acceptance of tax returns of National Government Agencies mandated to file tax returns thru the eFPS in areas affected by Typhoon Rolly in Bicol RegionDec 11, 2020View
RMC No. 133-2020Allows manual filing of tax returns and manual payments of taxes due thereon during unavailability of the Electronic Filing and Payment System due to typhoon Rolly and UlysessDec 11, 2020View
RMC No. 132-2020Prescribes the new BIR Form No. 2200-C (Excise Tax Return for Cosmetic Procedures) January 2018 VersionDec 11, 2020View
RMC No. 131-2020Circularizes the flyers for professionals, corporations and online sellersDec 10, 2020View
RMC No. 130-2020Prescribes the policies and guidelines in the conduct of online meetings/conference with taxpayersDec 10, 2020View
RMC No. 129-2020Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Maritime Industry Authority (MARINA)Dec 10, 2020View
RMO No. 44-2020Amends the provisions of RMO No. 15-2019 on the establishment of standard taxpayer feedback systemDec 9, 2020View
RMC No. 128-2020Circularizes Joint Memorandum Circular (JMC) No. 003.2020 (Implementing Rules and Regulations of Heated Tobacco Products and Vapor Products as Prescribed by Republic Act Nos. 11346 and 11467)Dec 7, 2020View
RMC No. 127-2020Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020Dec 4, 2020View
RMC No. 126-2020Circularizes the Consolidated Price of Sugar at Millsite for the Month of October 2020Dec 3, 2020View
RMO No. 43-2020Streamlines the process of issuing Tax Residency Certificates (TRCs), amending RMO No. 51-2019Dec 1, 2020View
RMO No. 42-2020Prescribes the guidelines in the submission of the Monthly Report on Issuance/Denial of Tax Exemption of Cooperatives and Non-Stock, Non-Profit Associations/OrganizationsDec 1, 2020View
RMO No. 41-2020Clarifies the policies and procedures governing the processing of claims for Value-Added Tax (VAT) refund of Resident Foreign Missions, their qualified personnel and the personnel's dependents, amending RMO No. 10-2019 and other pertinent revenue issuancesDec 1, 2020View
RMC No. 125-2020Announces the availability of BIR Form No. 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) January 2018 (ENCS) in the Electronic Filing and Payment System (eFFS)Nov 27, 2020View
RMC No. 124-2020Clarifies certain provisions of RMO No. 76-2010 in relation to the Joint Rules and Regulations implementing Articles 60, 61 and 144 of RA No. 9520 (Philippine Cooperative Code of 2008) and other related revenue issuancesNov 26, 2020View
RMO No. 40-2020Prescribes the revised guidelines and procedures in the processing and issuance of clearances in the National Office and Regional/District OfficesNov 23, 2020View
RMC No. 123-2020Publishes the Memorandum of Agreement between the Bureau of Internal Revenue and the Land Registration AuthorityNov 23, 2020View
RMC No. 122-2020Publishes the letter from the Food and Drug Administration regarding clarification on the List of VAT-Exempt Drugs Under Joint AO No. 2-2018Nov 23, 2020View