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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 4,408 issuances
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 8-2020 | Notifies the loss of several triplicate copies of used/issued BIR Form No. 0402 – Authority to Cancel Assessment | Feb 5, 2020 | View |
| RR No. 3-2020 | Amends certain provisions of RR No. 13-2011 implementing tax provisions under RA No. 9856, otherwise known as "The Real Estate Investment Trust (REIT) Act of 2009" | Jan 29, 2020 | View |
| RMO No. 4-2020 | Prescribes the guidelines in the handling of formal charges and regional decisions by the Legal Division | Jan 24, 2020 | View |
| RMC No. 7-2020 | Suspends the deadlines in the acceptance of tax returns and payment of Internal Revenue Taxes of Taxpayers in the province of Batangas | Jan 23, 2020 | View |
| RMC No. 6-2020 | Extends the Submission of Sworn Declaration of Inventory per branch as of December 31, 2019, on or before January 31, 2020 | Jan 22, 2020 | View |
| RMC No. 5-2020 | Publishes the Daily Minimum Wage Rates in Cordillera Administrative Region (CAR) under Wage No. RB-CAR-20 | Jan 22, 2020 | View |
| RMO No. 3-2020 | Amends Annex A of RMO No. 52-2019 relative to the Agency Performance Indicators and Targets for CYs 2019-2023 | Jan 21, 2020 | View |
| RMO No. 2-2020 | Allocates the CY 2020 BIR collection goal by implementing office | Jan 16, 2020 | View |
| RR No. 2-2020 | Implements the tax exemption provisions of Republic Act No. 11211 (“An Act Amending Republic Act Number 7653, Otherwise Known as “The New Central Bank Act”, and for Other Purposes”) | Jan 15, 2020 | View |
| RMO No. 1-2020 | Promulgates the Data Privacy Manual of the BIR | Jan 15, 2020 | View |
| RMC No. 4-2020 | Notifies the loss of two (2) pads of unused/unissued BIR Form No. 2524 – Revenue Official Receipt | Jan 10, 2020 | View |
| RR No. 1-2020 | Amends pertinent provisions of Section 8 under Revenue Regulations No. 11-2018 | Jan 9, 2020 | View |
| RMC No. 3-2020 | Circularizes the availability of the revised BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) January 2018 (ENCS) | Jan 3, 2020 | View |
| RMC No. 2-2020 | Mandates all Revenue District Offices to require all gasoline stations to submit a sworn declaration of Inventory of Diesel, Gasoline and Kerosene as of December 31, 2019 | Jan 3, 2020 | View |
| RMC No. 1-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of November 2019 | Jan 3, 2020 | View |
| RMC No. 143-2019 | Clarifies the inclusion of taxpayers as top Withholding Agents who are obliged to remit the 1% and 2% Creditable Withholding Taxes pursuant to the criteria of Revenue Regulations No. 7-2019 | Dec 27, 2019 | View |
| RMC No. 142-2019 | Circularizes the Electronic Documentary Stamp Tax (eDST) System’s balance adjustment as an option for recovery of erroneously deducted DST | Dec 27, 2019 | View |
| RMC No. 141-2019 | Reiterates the salient points arising from RMO No. 14-16 on the proper execution of Waivers of the Defense of Prescription and providing an illustration of the basic requirements thereof | Dec 20, 2019 | View |
| RMC No. 140-2019 | Notifies the loss of two (2) sets of used/filled-up/cancelled BIR Form No. 2298 – Product Replenishment Certificate | Dec 20, 2019 | View |
| RMC No. 139-2019 | Prescribes the use of the enhanced BIR Form Nos. 1601-EQ and 1602Q January 2019 (ENCS) | Dec 20, 2019 | View |
| RMC No. 138-2019 | Publishes the full text of the Department of Agriculture’s Administrative Circular No. 08, Series of 2019 re: The Implementing Rules and Regulations of RA No. 11321 entitled “An Act Instituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture” (The Sagip Saka Act) | Dec 18, 2019 | View |
| RMC No. 137-2019 | Publishes the full text of the Inter Agency Task Force (IATF) Memorandum Circular No. 2019-2 entitled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019 under Executive Order No. 80, s. 2012 and EO No. 201, s. 2016” | Dec 18, 2019 | View |
| RMC No. 136-2019 | Circularizes the names of taxpayers who are included or deleted from the List of Withholding Agents who qualify to the criteria prescribed under Revenue Regulations No. 7-2019 for purposes of the 1% or 2% Creditable Withholding Taxes on purchases of goods and services | Dec 16, 2019 | View |
| RMC No. 135-2019 | Reiterates the prescribed procedures in the availment of the Tax Amnesty on Delinquencies and additional clarification on issues raised relative thereto | Dec 11, 2019 | View |
| RMO No. 59-2019 | Prescribes the policies and guidelines for disabling of USB ports and DVD drives of all BIR desktop computers/workstations | Dec 9, 2019 | View |
