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
RR No. 10-2014Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file and pay taxes through the Electronic Filing and Payment System (eFPS)Dec 10, 2014View
RMO No. 38-2014Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts FundDec 9, 2014View
RMC No. 87-2014Suspends all audit and other field operations of the BIR effective December 16, 2014Dec 9, 2014View
RMO No. 37-2014Consolidates the reportorial requirements of the Resource Management GroupDec 5, 2014View
RMC No. 86-2014Clarifies the valuation of contributions or gifts actually paid or made in computing taxable incomeDec 5, 2014View
RMC No. 85-2014Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524Dec 5, 2014View
RMC No. 84-2014Notifies the loss of 1 set of used but unissued BIR Form No. 0422 – Mission OrderDec 5, 2014View
RMC No. 83-2014Circularizes the deadline for the surrender of manual forms of Tax Remittance AdviceDec 3, 2014View
RMC No. 82-2014Publishes the full text of Joint Circular No. 002.2014 of the DOF, DBM, BOC and BIR, providing for the establishment of a mechanism for qualified VAT-registered persons to receive the cash equivalent of their outstanding VAT Tax Credit CertificatesDec 2, 2014View
RMC No. 81-2014Notifies the loss of 2 pads of unused BIR Form No. 2524 – Revenue Official ReceiptNov 19, 2014View
RMC No. 80-2014Notifies the loss of 33 unused sets of BIR Form No. 0423 – Apprehension SlipNov 14, 2014View
RR No. 9-2014Further amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereofNov 5, 2014View
RMC No. 79-2014Clarifies the tax treatment of stock option plans and other option plansNov 3, 2014View
RMC No. 78-2014Circularizes clarifications on the requirement of FDA Certification for the feed ingredients enumerated in RMC No. 66-2014Oct 24, 2014View
RR No. 8-2014Amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereofOct 16, 2014View
RMO No. 36-2014Prescribes the CY 2014 Operational Key Performance Indicators and Accomplishment Reporting for the Revenue Regions, Regional Divisions and Revenue District OfficesOct 14, 2014View
RMC No. 77-2014Clarifies certain requirements on the processing of applications for cash conversion of Tax Credit CertificatesOct 13, 2014View
RMC No. 76-2014Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing RegistrationOct 13, 2014View
RMC No. 75-2014Publishes the full text of the DOF Memorandum relative to the guidelines and standard operating procedures on foreign and local training/scholarshipsOct 9, 2014View
RMO No. 35-2014Prescribes the policies, guidelines and procedures in the use of Accounts Receivable Management System in the management and monitoring of Accounts Receivable/ Deliquent AccountsOct 2, 2014View
RMO No. 34-2014Clarifies certain provisions of RMO No. 20-2013 on the issuance of Tax Exemption Rulings for qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amendedSep 18, 2014View
RMC No. 74-2014Announces the availability of BIR Form Nos. 2200-A (Excise Tax Return for Alcohol Products) and 2200-T (Excise Tax Return for Tobacco Products) in Electronic Filing and Payment System and Electronic Bureau of Internal Revenue Forms Offline PackageSep 17, 2014View
RMC No. 73-2014Clarifies the Withholding Tax rates on dividend payments to Philippine Central Depository NomineesSep 15, 2014View
RMC No. 72-2014Enjoins participation to the celebration of the 25th National Statistics Month in October 2014Sep 12, 2014View
RMO No. 33-2014Amends the policies, guidelines and procedures in the issuance of Importer's Clearance Certificate and Customs Broker's Clearance Certificate relative to accreditation as importer/customs brokerSep 11, 2014View