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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. 74-2020Amends and/or clarifies certain provisions of RMC No. 34-2020 relative to the suspension of the running of the Statute of LimitationsJul 22, 2020View
RMC No. 73-2020Publishes the full text of CSC Memorandum Circular No. 14, s. 2020 re: Interim Guidelines on Appointments and Other Human Resource Actions for the Period of State of Calamity Due to COVID-19 PandamicJul 21, 2020View
RMC No. 72-2020Amends Revenue Memorandum Circular No. 36-2020 relative to the removal of requirement for submission of photocopies of documents evidencing credit extensions and credit restructurings granted by covered institution during ECQJul 17, 2020View
RMC No. 71-2020Circularizes the advisory for the adoption of fast-track measures during the COVID-19 state of calamity issued by the Anti-Red Tape Authority through its Advisory No. 01 Series of 2020Jul 17, 2020View
RMC No. 70-2020Circularizes the List of Expired Tax Credit CertificatesJul 17, 2020View
RMO No. 23-2020Clarifies the issuance of Authority to Release Imported Goods for VAT Exemption on sale and importation of prescription drugs and medicines pursuant to Section 1 of RA No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended, and as implemented in Revenue Regulations No. 18-2020Jul 15, 2020View
RMO No. 22-2020Prescribes the policies, guidelines and procedures in the handling/resolution of complaints received through the 8888 Citizens' Complaints Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other Feedback MechanismsJul 14, 2020View
RMC No. 69-2020Prescribes the revised procedures on the cancellation of Permit to Use (PTU) Cash Register Machines (CRM), Point-of-Sale (POS) Machines, and other similar sales machines generating receipts/invoices in compliance with Republic Act No. 11032Jul 13, 2020View
RMO No. 21-2020Prescribes the policies, guidelines and procedures for the inspection or supervision of the destruction/disposal and determination of deductible expense pertaining to inventory of goods/assets which have been declared as waste or obsoleteJul 10, 2020View
RMC No. 68-2020Publishes the full text of Civil Service Commission Memorandum Circular No. 13, s. 2020, re: Filing and Submission of the Revised Statement of Assets, Liabilities and Net Worth (SALN) Form for the Year 2020Jul 9, 2020View
RR No. 19-2020Prescribes the use of the new BIR Form No. 1709, replacing Form No. 1702H, Series of 1992.​ RR 19-2020Jul 8, 2020View
RR No. 18-2020Implements Section 1 of Republic Act (RA) No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), providing for VAT Exemption on the sales and importation of drugs and medicines prescribed for diabetes, high cholesterol, hypertension, cancer, mental illness, tubercolosis and kidney diseases.Jul 8, 2020View
RMO No. 20-2020Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax on Tobacco Products, Heated Tobacco Products and Vapor Products pursuant to the implementation of Republic Act Nos. 11346, 11467 and 10351Jul 8, 2020View
RMO No. 19-2020Consolidates the policies and procedures governing the grant of Study Leave for BIR personnelJul 7, 2020View
RMO No. 18-2020Prescribes the revised policies and procedures in all official learning and development programs from external learning institutionsJul 3, 2020View
RMO No. 17-2020Amends Annex A of RMO No. 5-2020 prescribing the BIR Operational Key Performance Indicators for CY 2020Jul 3, 2020View
RMC No. 67-2020Circularizes Republic Act No. 11439, entitled "An Act Providing for the Regulation and Reorganization of Islamic Banks"Jul 2, 2020View
RMC No. 66-2020Circularizes Republic Act No. 11364, entitled "An Act Reorganizing and Strengthening the Cooperative Development Authority, Repealing for the Purpose Republic Act No. 6939, Creating the Cooperative Development Authority"Jul 2, 2020View
RMC No. 65-2020Circularizes the effectivity date of Republic Act (RA) No. 11467 entitled "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 RA No. 8424 as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes"Jun 30, 2020View
RR No. 16-2020Further suspends the due dates in the application of the ninety (90)-day period to process Value-Added Tax (VAT) refund/claim pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law), for taxable quarters affected by the declaration of the national state of emergencyJun 25, 2020View
RMC No. 64-2020Circularizes the revised guidelines and requirements for POGO Licensees and Service Providers in applying for a BIR Clearance in connection with the resumption of operationsJun 24, 2020View
RMC No. 63-2020Publishes the guidelines on the grant of the Performance-Based Bonus for Fiscal Year 2020 under EO No. 80, s. 2012 and EO No. 201, s. 2016Jun 23, 2020View
RMC No. 62-2020Publishes the “List of Prescription Drugs and Medicines for Diabetes, High-Cholesterol and Hypertension Exempt from VAT Beginning January 27, 2020” provided by the Food and Drug Administration of the Department of HealthJun 23, 2020View
RR No. 15-2020Further amends RR No. 4-2019, as amended, relative to the period and manner of availment of Tax Amnesty on DelinquenciesJun 19, 2020View
RMO No. 16-2020Amends RMO No. 12-2020 relative to the allocation of the CY 2020 BIR Collection Goal by Implementing OfficeJun 16, 2020View