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
RMO No. 32-2017Amends pertinent provisions of RMO No.51-2010 on the eComplaint SystemNov 27, 2017View
RR No. 7-2017Amends pertinent provisions of RR No. 2-1998, as amended, in relation to RR No. 6-2012 reducing Bangko Sentral ng Pilipinas' obligation as withholding agent of the Creditable Withholding Tax from the rate of 5% to 1%Nov 23, 2017View
RMC No. 97-2017Publishes the full text of Memorandum Circular No. 27, entitled "Directing All Concerned Government Agencies to Strengthen the Implementation of the Philippine Export Development Plan and Involving Other Relevant Agencies in the Development of the Export Sector"Nov 16, 2017View
RMC No. 96-2017Adjusts the tax payment deadlines and tax collection remittance to November 16, 2017 in relation to  the declaration of November 13, 14 and 15, 2017 as Special Non-Working Days in NCR, Bulacan and PampangaNov 16, 2017View
RMC No. 95-2017Provides guidelines on the tax treatment of the Government Securities Repurchase Transactions governed by the Global Master Repurchase AgreementNov 16, 2017View
RMC No. 94-2017Prescribes the BIR Privacy PolicyNov 10, 2017View
RMC No. 93-2017Circularizes the letter issued by the Microfinance NGO Regulatory Council in relation to the implementation of RR No. 3-2017 re: tax provisions of RA No. 10693 ("Microfinance NGOs Act")Nov 7, 2017View
RMC No. 92-2017Circularizes the Consolidated Price of Sugar at Millsite for the month of September 2017Nov 7, 2017View
RMO No. 31-2017Amends RMO No. 38-2009 relative to the adoption of the revised policies on the settlement of grievances in the BIRNov 6, 2017View
RMO No. 30-2017Amends certain provision of RMO No. 55-2016 relative to the signatories of Electronic Certificate Authorizing Registration (eCAR)Nov 6, 2017View
RMO No. 29-2017Amends RMO Nos. 32-2014 and 32-2011 regarding Minutes of Staff Meeting of the Regional OfficesNov 3, 2017View
RMC No. 91-2017Implements the nationwide Z-Reading and Post-Evaluation of Cash Register Machine, Point-of-Sale machine and other sales receipting system softwareNov 3, 2017View
RMC No. 90-2017Prescribes additional mandatory requirement for all One-Time Transactions (ONETT)Oct 30, 2017View
RMC No. 89-2017Amends RMC No. 51-2007 relative to the processing of claims for issuance of tax refund/Tax Credit Certificate (TCC) and the revenue officials authorized to approve and/or issue the tax refund/TCCOct 24, 2017View
RMC No. 88-2017Publishes the Daily Minimum Wage Rates in NCR pursuant to Wage Order No. NCR-21Oct 19, 2017View
RMO No. 28-2017Amends certain provisions of RMO No. 42-2016 relative to the implementation of RA No. 9505 (Personal Equity and Retirement Account or PERA Act of 2008)Oct 13, 2017View
RR No. 6-2017Amends certain provisions of RR No. 7-2014 which prescribes the affixture of Internal Revenue Stamps on imported and locally-manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) for the ordering, distribution and monitoring thereofOct 12, 2017View
RMC No. 87-2017Publishes the Daily Minimum Wage Rates in Region IV-B pursuant to Wage Order No. RB-MIMAROPA-08Oct 12, 2017View
RMC No. 86-2017Publishes the Daily Minimum Wage Rates in Region II pursuant to Wage Order No. RTWPB-02-18Oct 12, 2017View
RMC No. 85-2017Prescribes the Value-Added Tax rate to be used in the preparation of the Approved Budget for the Contract for government projectsOct 11, 2017View
RMO No. 27-2017Creates Alphanumeric Tax Code (ATC) for Microfinance Non-Government Organizations (NGOs)Oct 4, 2017View
RMO No. 26-2017Prescribes the guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are produced or keptOct 4, 2017View
RMO No. 25-2017Prescribes the guidelines, policies and procedures in the transfer of data and records in the Integrated Tax Systems (ITS)/Electronic Tax Information System (eTIS) and other administrative and reportorial requirements for compliance by newly enlisted/transferred Large TaxpayersOct 4, 2017View
RMO No. 24-2017Prescribes the guidelines and procedures on the use and maintenance of the BIR Dormitory in the National and Regional OfficesOct 4, 2017View
RMO No. 23-2017Enforces the strict attendance in Training Conducts in the National and Regional Offices as well as the guidelines and procedures on compliance to Revenue Special Order (RSO)/Regional Revenue Special Order (RRSO) and policy on "No Deferment"Oct 4, 2017View