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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. 16-2026Lost Thirty-Two (32) Sets of Unused/Unissued BIR Form No. 0423 – Apprehension SlipMar 9, 2026View
RMC No. 15-2026Lost Original and Duplicate Copies of Used/Filled-Up but Unissued BIR Form No. 1966 – Electronic Letter of AuthorityMar 9, 2026View
RMO No. 6-2026Amendments and Supplemental Guidelines Governing the Implementation of Revenue Memorandum Order (RMO) No. 1-2026Mar 4, 2026View
RMC No. 14-2026Clarifying Revenue Memorandum Circular No. 8-2026 on the Lifting of the Suspension of Tax Audit and Field Operations, Revenue Memorandum Order (RMO) No. 1-2026, and RMO No. 6-2026 on the Implementation of Revised Audit Policies, Procedures, and SafeguardsMar 4, 2026View
RMO No. 5-2026Revised Policies, Guidelines and Procedures in the Filing and Submission of Statement of Assets, Liabilities and Net Worth (SALN)Mar 2, 2026View
RMC No. 13-2026Circularizing Republic Act No. 12312, titled "An Act Banning and Declaring Illegal Offshore Gaming Operations in the Philippines and Other Operations Related thereto, Repealing for the Purpose Republic Act Numbered Eleven Thousand Five Hundred Ninety, Otherwise Known as 'An Act Taxing Philippine Offshore Gaming Operations', and for Other Purposes"Feb 27, 2026View
RMO No. 4-2026Implementing Guidelines on the Availment of Wellness Leave for BIR Officials and Employees Pursuant to Civil Service Commission (CSC) Resolution No. 2501292 dated November 13, 2025Feb 19, 2026View
RR No. 1-2026Amending Sections 3, 4, and 7 of RR No. 9-2025 to clarify filing and payment rules for VAT on local sales, provide optional value-added tax (VAT) registration for certain Registered Business Enterprises (RBEs), extend the deadline for system reconfiguration, and exclude certain enterprises and activities from the coverage of VAT on local sales of RBEs under Section 295(D) of the NIRC of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066.Feb 16, 2026View
RMC No. 12-2026Provides extension of deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers under the jurisdiction of Revenue District Office No. 101 — Lanao del Norte that were affected by Tropical Storm "Basyang".Feb 13, 2026View
RMC No. 11-2026Missing triplicate copy of unused/unissued BIR Form No. AF51 — Accountable Form No. 51.Feb 9, 2026View
RMO No. 3-2026Further Amending Revenue Memorandum Order No. 14-2025, as Amended, Prescribing the Revised Allocation of the CY 2025 BIR Collection Goal by Implementing OfficeFeb 4, 2026View
RMC No. 10-2026Clarifying the Tax Treatment, Documentation Requirements, and Filing of Return and Payment of Donor's Tax for Donations Consisting Purely of CashFeb 4, 2026View
RMC No. 9-2026Observance of the Month of February as "Tax Awareness Month" Per Proclamation No. 486 S. 2024Feb 2, 2026View
RMO No. 2-2026Designation of Official SpokespersonJan 28, 2026View
RMO No. 1-2026Prescribing Revised Policies, Controls, and Procedures for Tax Audit and Assessment Following the Lifting of the Suspension Imposed Under Revenue Memorandum Circular No. 107-2025Jan 27, 2026View
RMC No. 8-2026Resumption of All Tax Audit and Field Operations of the Bureau of Internal Revenue that were Suspended Under Revenue Memorandum Circular No. 107-2025Jan 27, 2026View
RMC No. 7-2026Revised People's Freedom of Information (FOI) Manual of the Bureau of Internal Revenue and Updated List of FOI Receiving OfficersJan 27, 2026View
RMC No. 6-2026Providing Extension of Deadlines for Filing of Tax Return and Payment of VAT due of Nonresident Digital Service ProvidersJan 26, 2026View
RMC No. 5-2026Letter of Authority (LOA) Verifier through REVIEJan 23, 2026View
RMC No. 4-2026Clarification on the Mandatory Registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts Through the Online Registration and Update System (ORUS), and Extension of Registration DeadlinesJan 15, 2026View
RMC No. 3-2026Circularizing Additional List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)Jan 12, 2026View
RMC No. 2-2026Circularizing Memorandum Circular (MC) No. 111 dated December 18, 2025 of the Office of the President, Malacañang PalaceJan 12, 2026View
RMC No. 1-2026Publishing the Full Text of the Data Sharing Agreement between the Bureau of Internal Revenue and the Fiscal Incentives Review BoardJan 5, 2026View
RMC No. 110-2025Availability of the 2026 BIR Interactive Tax Calendar on the BIR WebsiteDec 26, 2025View
RR No. 29-2025Further amends the "De Minimis" benefits provisions of Revenue Regulations (RR) No. 2-98, as amended, increasing the ceiling of non-taxable benefitsDec 22, 2025View