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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. 04-2014Prescribes the BIR Priority Programs for CY 2014Jan 24, 2014View
RMO No. 05-2014Prescribes the use of the Philippine Tariff FinderJan 21, 2014View
RMO No. 04-2014Allocates the CY 2014 BIR collection goal by implementing officeJan 16, 2014View
RMO No. 03-2014Promulgates and implements the Information Security CharterJan 14, 2014View
RMC No. 03-2014Circularizes the modification of BIR Ruling DA (C-133) 431-2008Jan 14, 2014View
RMC No. 02-2014Clarifies the issuance of Official Receipt being required by Government Auditors as evidence of Receipt of Payment for disbursements where the payee/recipient is a dealer, supplier or any business establishment required by the BIR to issue suchJan 14, 2014View
RMC No. 01-2014Notifies the loss of 3 sets of unused BIR Form No. 2313 – Certificate Authorizing RegistrationJan 14, 2014View
RR No. 1-2014Amends the provisions of RR No. 2-98, as further amended by RR No. 10-2008, specifically on the submission of Alphabetical List of Employees/Payees of Income PaymentsJan 10, 2014View
RMO No. 02-2014Amends RMO No. 11-2004 which prescribes the use of the revised taxpayer type classification, and adopts the latest Philippine Standard Industrial Classification (PSIC) and Philippine Standard Occupational Classification (PSOC)Jan 8, 2014View
RMO No. 01-2014Drops and creates the Alphanumeric Tax Code (ATC) on Franchise Tax due from Philippine Amusement and Gaming Corporation (PAGCOR)Jan 3, 2014View
RMO No. 37-2013Prescribes the policies and guidelines in the formulation and implemention of a Comprehensive Drug-Free Workplace programDec 27, 2013View
RMO No. 36-2013Prescribes the policies, guidelines and procedures relative to the strategic recruitment and selection processDec 27, 2013View
RMO No. 35-2013Establishes the BIR Strategic Training and Development ProcessDec 27, 2013View
RMO No. 34-2013Prescribes the supplemental policies, guidelines and procedures re: grant of study leave for BIR personnelDec 27, 2013View
RMC No. 76-2013Prescribes the revised Satisfaction Survey FormDec 27, 2013View
RMC No. 75-2013Suspends all audit and field operations of the Bureau of Internal Revenue effective December 16, 2013Dec 16, 2013View
RMO No. 33-2013Prescribes the use of Procurement, Payment, Inventory and Distribution System ManualDec 13, 2013View
RMO No. 32-2013Promulgates the BIR Integrity PolicyDec 9, 2013View
RR No. 18-2013Amends certain sections of RR No. 12-99 relative to the due process requirement in the issuance of a deficiency tax assessmentNov 28, 2013View
RMC No. 74-2013Circularizes the tax implications of Electric Cooperatives registered with the National Electrification Administration pursuant to BIR Ruling No. 398-2013Nov 27, 2013View
RMO No. 31-2013Prescribes the Inter-Agency Task Force Memorandum Circular Nos. 2013-01 and 2013-01-A re: Guidelines on the Grant of the Performance-Based Incentives for FY 2013Nov 26, 2013View
RMC No. 73-2013Amends Revenue Memorandum Circular No. 31-2013 on the tax treatment of those employed by the United Nations and its Specialized Agencies, provides clarifications therefor as well as additional guidelines on the tax filing obligations of individual taxpayers concernedNov 26, 2013View
RMC No. 72-2013Publishes the full text of Department Order No. 052-2013 entitled "Formalizing the Fiscal Intelligence Unit (FIU) Under the Office of the Secretary of Finance"Nov 26, 2013View
RMC No. 71-2013Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. NCR-18Nov 18, 2013View
RMO No. 30-2013Prescribes the Office Performance Evaluation Process pursuant to the implementation of RMO No. 9-2013Nov 13, 2013View