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. 121-2020 | Announces the pilot implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) | Nov 17, 2020 | View |
| RMC No. 120-2020 | Further clarifies the retirement benefits exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act) as implemented under RR No. 29-2020 | Nov 9, 2020 | View |
| RMC No. 119-2020 | Notifies the loss of five (5) sets of unused/unissued BIR Form No. 2524 – Revenue Official Receipt | Nov 9, 2020 | View |
| RMC No. 118-2020 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.7 | Nov 6, 2020 | View |
| RMC No. 117-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of September 2020 | Nov 5, 2020 | View |
| RR No. 30-2020 | Prescribes the rules and regulations to implement Section 11(f) and (g) of RA No. 11494 (Bayanihan to Recover as One Act) on the taxes derived from gaming and non-gaming operations as other sources of funding to address the COVID-I9 pandemic | Oct 30, 2020 | View |
| RMO No. 39-2020 | Prescribes the policies, guidelines and procedures in the processing of applications for Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020 | Oct 26, 2020 | View |
| RMC No. 116-2020 | Notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 – Apprehension Slip | Oct 26, 2020 | View |
| RMC No. 115-2020 | Clarifies the issuance of Certificate of Zonal Values of Real Properties | Oct 21, 2020 | View |
| RMC No. 114-2020 | Prescribes the guidelines and procedures in the mandatory filing of BIR Form No. 2200-S in the Electronic Filing and Payment System (eFPS) | Oct 20, 2020 | View |
| RMC No. 113-2020 | Publishes the full text of the letter from the Department of Finance to amend the effectivity date of RA No. 11467, as circularized under RMC No. 65-2020 | Oct 19, 2020 | View |
| RMO No. 38-2020 | Revises the prescribed format of the Report on Specific Reasons for Increase (Decrease) in Collection Performance by Taxpayer, by Industry and by Tax Type (BIR Form No. 1771B) and Summary of Reasons for Drastic Changes in Collection and Impact on Collection Goal by Industry and Tax Type (BIR Form No. 1771C) of the "Reports on Drastic Changes in Collection Performance" | Oct 16, 2020 | View |
| RMC No. 112-2020 | Suspends the enlisting/delisting of Large Taxpayers | Oct 16, 2020 | View |
| RR No. 29-2020 | Implements the provisions of RA No. 11494 (Bayanihan to Recover as One Act) relative to the tax exemption of certain income payments | Oct 15, 2020 | View |
| RR No. 28-2020 | Implements the tax exemption provisions under Section 4 (cc) and Section 18 of RA No. 11494 (Bayanihan to Recover as One Act) on the incentives for the manufacture or importation of certain equipment, supplies or goods | Oct 15, 2020 | View |
| RMO No. 37-2020 | Modifies the Alphanumeric Tax Code (ATC) in BIR Form No. 2200-M (Excise Tax Return for Mineral Products) in connection with the implementation of RA No. 10963 (TRAIN Law) | Oct 15, 2020 | View |
| RMO No. 36-2020 | Provides guidelines and procedures in the refund of erroneously paid VAT on imported drugs prescribed for Diabetes, High Cholesterol and Hypertension, as implemented under Revenue Regulations No. 18-2020 | Oct 15, 2020 | View |
| RMC No. 111-2020 | Clarifies certain issues relative to the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020 | Oct 15, 2020 | View |
| RMO No. 35-2020 | Prescribes the policies, guidelines and procedures in providing Regional Technical Support | Oct 13, 2020 | View |
| RR No. 27-2020 | Suspends the filing and 90-day processing of Value-Added Tax (VAT) Refund claims anchored under Section 112 of the Tax Code of 1997, as amended, in relation to Section 4(tt) of RA No. 11494 (Bayanihan to Recover as One Act) | Oct 6, 2020 | View |
| RR No. 26-2020 | Implements Section 4 (zzz) of RA No. 11494 (Bayanihan to Recover as One Act) relative to donations of identified equipment for use in public schools | Oct 6, 2020 | View |
| RMO No. 34-2020 | Creates the Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program pursuant to the implementation of Revenue Regulations No. 21-2020 (Voluntary Assessment and Payment Program for Taxable Year 2018 Under Certain Conditions) | Oct 6, 2020 | View |
| RMO No. 33-2020 | Creates and modifies the Alphanumeric Tax Code (ATC) for Fuel Marking Fee pursuant to the implementation of RA No. 10963 (TRAIN Law) | Oct 6, 2020 | View |
| RMO No. 32-2020 | Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No. 2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) pursuant to the implementation of RA No. 10963 (TRAIN Law) | Oct 6, 2020 | View |
| RMC No. 110-2020 | Clarifies the proper modes of service of an electronic Letter of Authority | Oct 6, 2020 | View |
