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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 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 27-2023Notifies the loss of the duplicate copy of unused/unissued BIR Form No. 2313-R — Electronic Certificate Authorizing Registration for Transactions Involving Transfer of Real PropertiesMar 1, 2023View
RMC No. 16-2023Notifies the loss of several sets of unused/unissued accountable formsFeb 6, 2023View
RMC No. 14-2023Notifies the loss of six (6) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)Feb 1, 2023View
RMC No. 9-2023Announces the availability of revised BIR Form Nos. 1606 and 1706 version January 2018Jan 26, 2023View
RMC No. 158-2022Clarifies the effect of non-submission of a cooperative of the Taxpayer Identification Number (TIN) of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE) pursuant to Item A3 of RMC No. 124-2020 and corresponding penalties to be imposed thereofDec 27, 2022View
RMC No. 153-2022Announces the availability of the BIR Online Registration and Update System (ORUS)Dec 12, 2022View
RMC No. 147-2022Notifies the loss of one (1) set of unused/unissued BIR Form No. 0423 – Apprehension SlipNov 14, 2022View
RMC No. 146-2022Announces the availability of TIN Verification/Validation, RDO Finder and eComplaint facility in the BIR Chatbot (Revie)Nov 10, 2022View
RMC No. 138-2022Circularizes the List of BIR Official Social Media AccountsOct 17, 2022View
RMC No. 134-2022Notifies the loss of two (2) sets of unused BIR Form No. 0535 – Taxpayer Information SheetOct 7, 2022View
RMC No. 128-2022Notifies the loss of one (1) set of used/filled-up but unissued BIR Form No. 2313-R – Electronic Certification Authorizing Registration for transactions involving transfer of Real PropertiesSep 7, 2022View
RMC No. 123-2022Clarifies the provisions of Revenue Regulations No. 6-2022 relative to the removal of the five (5) – year validity period on receipts/invoicesAug 31, 2022View
RMC No. 122-2022Prescribes the guidelines in updating of registration information record of taxpayers who will enroll in the Bureau's Online Registration and Update System (ORUS)Aug 22, 2022View
RMC No. 121-2022Prescribes the guidelines on the lifting of suspension of field audit and operations pursuant to Revenue Memorandum Circular No. 77-2022Aug 22, 2022View
RMC No. 114-2022Prescribes the guidelines on the registration of Department of Education Regional Offices, Division Offices and Implementing Unit SchoolsJul 28, 2022View
RMC No. 109-2022Notifies the loss of several sets of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetJul 21, 2022View
RMC No. 107-2022Notifies the loss of one (1) set of unused BIR Form No. 0423 – Apprehension SlipJul 20, 2022View
RMC No. 106-2022Notifies the loss of twenty-five (25) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetJul 20, 2022View
RMC No. 82-2022Clarifies the service of Letter of Authority pursuant to Revenue Audit Memorandum Order No. 1-2000Jun 30, 2022View
RMC No. 81-2022Notifies the loss of several BIR Form No. 2524 – Revenue Official Receipt (ROR)Jun 30, 2022View
RMC No. 73-2022Publishes the full text of Freedom of Information (FOI) Memorandum Circular No. 22-01 titled “FOI Program Criteria and Validation Process for the Eligibility to Fiscal Year 2022 Performance-Based Bonus (PBB)”May 23, 2022View
RMC No. 72-2022Notifies the loss of one (1) set of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetMay 19, 2022View
RMC No. 67-2022Amends certain portions of RMC No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuances of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for interim Performance-Based BonusMay 4, 2022View
RMC No. 61-2022Announces the availability of Central Business Portal (CBP) for online registration of all types of corporations, partnerships and sole proprietorsApr 28, 2022View
RMC No. 55-2022Notifies the loss of nine (9) triplicate copies of used/issued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)Apr 26, 2022View