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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. 67-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Comsavings BankJun 27, 2016View
RMC No. 66-2016Clarifies that Sumitomo Mitsui Banking Corporation-Manila Representative Office is the bank referred to under RMC No. 60-2016 and not Sumitomo Mitsui Banking Corporation-Manila BranchJun 27, 2016View
RMO No. 28-2016Prescribes the policies, guidelines and procedures in implementing the Memorandum of Understanding between the Home Development Mutual Fund and the BIR in electronic filing of tax returns thru eBIRForms and issuance of eCARJun 23, 2016View
RMO No. 27-2016Prescribes the procedures for claiming tax treaty benefits for dividend, interest and royalty income of non-resident income earnersJun 23, 2016View
RMC No. 65-2016Clarifies the proper due dates for filing of returns and payment of taxes for the purpose of imposition of penalties for late filing and/or late payment.Jun 23, 2016View
RMC No. 64-2016Clarifies the nature, tax treatment, registration and compliance requirements of corporations and associations under Section 30 of the NIRC of 1997, as amendedJun 20, 2016View
RMC No. 63-2016Consolidates the Price of Sugar at Millsite for the month of May 2016Jun 20, 2016View
RMO No. 26-2016Prescribes the policies and guidelines in handling disputed assessmentsJun 14, 2016View
RMO No. 25-2016Supplements the rules on the investigation of parties in transactions involving transfer/assignment/sale of propertiesJun 14, 2016View
RMC No. 62-2016Clarifies the proper tax treatment of passed-on Gross Receipts TaxJun 14, 2016View
RMC No. 61-2016Prescribes the policies and guidelines for accounting and recording transactions involving "netting" or "offsetting"Jun 14, 2016View
RMO No. 24-2016Prescribes the investigation of parties in transactions involving transfer/assignment/sale of propertiesJun 8, 2016View
RMO No. 23-2016Prescribes internal rules and procedures on the rendition of overtime services of BIR personnelJun 8, 2016View
RMC No. 60-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Sumitomo Mitsui Banking Corporation-Manila Representative OfficeJun 8, 2016View
RMC No. 71-2016Recalls and revokes all Revenue Travel Assignment Orders issued within the period June 1 to June 30, 2016Jun 5, 2016View
RMC No. 59-2016Publishes the Daily Minimum Wage Rates in ARMM pursuant to Wage Order No. ARMM-16Jun 3, 2016View
RR No. 5-2016Amends Revenue Regulations No. 15-2012 by providing additional criteria in the accreditation of printers engaged in printing services of official receipts, sales invoices and other commercial receipts and/or invoicesJun 1, 2016View
RMO No. 22-2016Prescribes the policies and procedures for the issuance of Electronic Certificate Authorizing Registration (eCAR)Jun 1, 2016View
RMC No. 58-2016Consolidates the Price of Sugar at Millsite for the month of April 2016May 30, 2016View
RMO No. 21-2016Prescribes the policies, guidelines and procedures on the use of official cellular phones and payment of monthly billingsMay 26, 2016View
RMC No. 57-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Amadeo (Cavite), Inc.May 25, 2016View
RMC No. 56-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Surigao City Evergreen Rural Bank, Inc.May 20, 2016View
RMO No. 20-2016Updates the guidelines and procedures in maintaining the records of accountabilities of Revenue Officers and employees on issued, transferred and returned furniture, equipment, vehicle and other semi-expendable propertiesMay 19, 2016View
RMO No. 19-2016Further amends RMO No. 2-2014, prescribing the use of the revised Taxpayer Type Classification and adopting the latest 2009 Philippine Standard Industrial Classification (PSIC) and 2012 Philippine Standard Occupational Classification (PSOC)May 17, 2016View
RMO No. 18-2016Updates the reportorial requirements under the Client Support ServiceMay 17, 2016View