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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. 109-2020Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2020-1 entitled “Guidelines on the Validation of the ISO 9001: 2015 Quality Management System (QMS) Certification/Recertification as a Requirement under the Support to Operations (STO) Target for the Grant of the FY 2020 Performance-Based Bonus (PBB)"Oct 6, 2020View
RMC No. 108-2020Prescribes the use of BIR Form Nos. 2119 – Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 – VAPP Payment Form pursuant to Revenue Regulations No. 21-2020Oct 6, 2020View
RMC No. 107-2020Circularizes the Consolidated Price of Sugar at Millsite for the Month of July 2020Oct 1, 2020View
RMC No. 106-2020Circularizes the Consolidated Price of Sugar at Millsite for the Month of June 2020Oct 1, 2020View
RMC No. 105-2020Circularizes the Consolidated Price of Sugar at Millsite for the Month of May 2020Oct 1, 2020View
RMC No. 104-2020Circularizes the Consolidated Price of Sugar at Millsite for the Month of April 2020Oct 1, 2020View
RR No. 25-2020Prescribes the Rules and Regulations to implement Section 4 (bbbb) of RA No. 11494 (Bayanihan to Recover as One Act) relative to Net Operating Loss Carry-Over (NOLCO) under Section 34 (D)(3) of the NIRC, as amendedSep 30, 2020View
RR No. 24-2020Implements Section 4 (uu) of RA No. 11494 (Bayanihan to Recover as One Act) on the exemption from Documentary Stamp Tax of loans extended or credits restructuredSep 30, 2020View
RR No. 23-2020Implements Section 6 of RA No. 11494 (Bayanihan to Recover as One Act) on the repeal of tax on the Initial Public Offering (IPO) of shares of stocks provided under Section 127 (B) of the NIRC of 1997, as amendedSep 30, 2020View
RMC No. 103-2020Prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA)Sep 29, 2020View
RMO No. 31-2020Amends RMO No. 24-2020 relative to the frequency of reporting of accomplishments on the Taxpayer Awareness Program by the RDOsSep 25, 2020View
RMC No. 102-2020Prescribes the revised format for the Notice of Discrepancy pursuant to Revenue Regulations No. 22-2020Sep 25, 2020View
RMC No. 101-2020Publishes the full text of the letter from the Food and Drug Administration of the Department of Health containing the “Addendum to the List of VAT-Exempt Drugs for Hypertension, Diabetes and High Cholesterol” pursuant to RA No. 11467Sep 25, 2020View
RMC No. 100-2020Circularizes the Consolidated Price of Sugar at Millsite for the Month of March 2020Sep 24, 2020View
RMO No. 30-2020Amends RMO No. 16-2020 relative to the allocation of the CY 2020 BIR Collection Goal by Implementing OfficeSep 22, 2020View
RR No. 22-2020Amends certain Sections of RR No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018, relative to the Due Process requirement in the issuance of a Deficiency Tax Assessment. ​RR 22-2020Sep 16, 2020View
RMC No. 99-2020Circularizes RA No. 11448, entitled "An Act Expanding Access to Educational Services Through the Establishment and Administration of Transnational Higher Education, and Appropriating Funds Therefor"Sep 16, 2020View
RMC No. 98-2020Clarifies the submission of BIR Form No. 1709 or the Related Party Transaction (RPT) Form and its attachments, as prescribed in Revenue Regulations No. 19-2020Sep 15, 2020View
RMC No. 97-2020Prescribes the policy for the use of BIR Form No. 0605 for Excise Tax purposesSep 9, 2020View
RMO No. 29-2020Prescribes the guidelines and procedures in the conduct of Pre-Repair Inspection and Inspection and Acceptance of Delivered Goods and Services, Infrastructure Projects and Consulting Services in the BIRSep 7, 2020View
RMC No. 96-2020Reiterates the provisions of RMC No. 47-2020, as amended by RMC No. 59-2020, relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to RA No. 11469 (Bayanihan to Heal as One Act)Sep 7, 2020View
RR No. 21-2020Prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program for Taxable Year 2018 under certain conditionsSep 4, 2020View
RMC No. 95-2020Prescribes the full text of Civil Service Commission (CSC) Memorandum Circular No. 15, s. 2020 re: amendment to Section 38 of Omnibus Rules on Leave (amended by CSC MC No. 41, s. 1998)Sep 4, 2020View
RMC No. 94-2020Circularizes Joint Memorandum Order No. 1-2020 prescribing the implementing guidelines for the collection and disbursement of Fuel Marking Fees pursuant to DOF-DBM-COA Permanent Committee Joint Circular 001.2018, and payment of Fuel Marking Fee using BIR Form No. 0623Sep 4, 2020View
RMC No. 93-2020Encourages revenue officials and employees to participate in the celebration of the Development Policy Research MonthSep 2, 2020View