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
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 2-2019 | Implements the imposition of Excise Tax on Non-Essential Services introduced by RA No. 10963 (TRAIN Law) | Mar 19, 2019 | View |
| RMC No. 37-2019 | Circularizes the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trusts] January 2018 (ENCS) | Mar 18, 2019 | View |
| RMC No. 36-2019 | Circularizes the Additional Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under RR No. 11-2018 | Mar 18, 2019 | View |
| RMO No. 13-2019 | Amends RMO No. 3-2009 on the Composition of the National Office Review Board | Mar 14, 2019 | View |
| RMC No. 35-2019 | Reiterates the definition of Accounts Receivable/Delinquent Accounts for purposes of issuance of Delinquency Verification Certificates and Tax Clearance for certain/specific purpose | Mar 14, 2019 | View |
| RMC No. 34-2019 | Clarifies the treatment and reporting requirements of Input Tax as of December 31, 2018 relative to VAT-exempt medicines pursuant to the TRAIN Law | Mar 13, 2019 | View |
| RMC No. 33-2019 | Circularizes the Consolidated Price of Sugar at Millsite for the month of January 2019 | Mar 8, 2019 | View |
| RMC No. 32-2019 | Circularizes the full text of Republic Act No. 11191 re: “An Act Creating a Barangay to be Known as Barangay Don Albino T. Taruc in the Municipality of Socorro, Province of Surigao del Norte” | Mar 7, 2019 | View |
| RMC No. 31-2019 | Reiterates the tax compliance requirements of candidates, political parties/party list groups and campaign contributors | Mar 7, 2019 | View |
| RMO No. 12-2019 | Prescribes the policies, guidelines and procedures in relation to Decisions on Administrative Cases signed and approved by the Regional Director under RAO No. 4-2017 | Mar 1, 2019 | View |
| RMO No. 11-2019 | Provides the Gender and Development (GAD) Vision, Mission, Strategic Decisions and 5-Year GAD Agenda | Feb 28, 2019 | View |
| RMC No. 30-2019 | Clarifies Section 100 of NIRC of 1997 as amended by RA No. 10963 (TRAIN Law) in relation to Sale of Shares of Stock Not Traded or Listed | Feb 28, 2019 | View |
| RMC No. 29-2019 | Provides guidelines in keeping, maintaining and registration of Books of Accounts | Feb 26, 2019 | View |
| RMC No. 28-2019 | Prescribes the use of BIR Printed Receipt/Invoice | Feb 26, 2019 | View |
| RMC No. 27-2019 | Circularizes the enhanced BIR Registration Forms | Feb 26, 2019 | View |
| RMC No. 26-2019 | Circularizes RA No. 11213 entitled "An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies", together with the Veto Message of President Rodrigo R. Duterte | Feb 26, 2019 | View |
| RMC No. 25-2019 | Publishes the full text of RA No. 11171 entitled "An Act Converting the Dr. Emilio B. Espinosa, Sr. Memorial State College of Agriculture and Technology (DEBESMSCAT) in the Municipality of Mandaon, Province of Masbate, into a State University to be known as the Dr. Emilio B. Espinosa, Sr.-Masbate State University (DEBESMSU), and Appropriating Funds Therefor" | Feb 21, 2019 | View |
| RMC No. 24-2019 | Clarifies the amending provisions of RR No. 11-2018 prescribing the submission of BIR Form No. 2316 and Certified List of Employees Qualified for Substituted Filing of Income Tax Return | Feb 14, 2019 | View |
| RMO No. 10-2019 | Grants Value-Added Tax privileges to resident foreign missions, their qualified personnel and the dependents of the latter | Feb 12, 2019 | View |
| RMO No. 9-2019 | Allocates the CY 2019 BIR collection goal by implementing office | Feb 11, 2019 | View |
| RR No. 1-2019 | Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income payments | Feb 8, 2019 | View |
| RMO No. 8-2019 | Prescribes the policies, guidelines and procedures in the Certification of Electronic Tax Return Filing and/or Payment Solutions | Feb 8, 2019 | View |
| RMC No. 23-2019 | Circularizes the Consolidated Price of Sugar at Millsite for the month of December 2018 | Feb 7, 2019 | View |
| RMO No. 7-2019 | Updates the BIR Operational Key Performance Indicators for CY 2019 | Feb 1, 2019 | View |
| RMC No. 22-2019 | Notifies the loss of several Apprehension Slips – BIR Form No. 0423 | Feb 1, 2019 | View |