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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. 70-2013Corrects and provides clarifications on the list of documentary requirements on application for registrationNov 12, 2013View
RMO No. 29-2013Prescribes the BIR Reform Master Plan, 2013-2016Nov 8, 2013View
RMC No. 69-2013Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 011, s-2012 entitled “Premium Contribution Schedule of the Formal Sector Employees and their Employers Effective 01 January 2013”Nov 8, 2013View
RMO No. 28-2013Amends certain provisions of RMO No. 20-2013, prescribing the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associationsOct 30, 2013View
RMC No. 68-2013Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 057, s-2012 entitled "Partial Deferral of the Implementation of PhilHealth Premium Contribution Increase Until the End of CY 2013"Oct 25, 2013View
RMO No. 27-2013Amends the 2012 Value-Added Tax (VAT) Audit ProgramOct 11, 2013View
RMC No. 67-2013Notifies the loss of 1 pad of unused BIR Form No. 0423 – Apprehension SlipOct 3, 2013View
RMO No. 26-2013Establishes the BIR Strategic Performance Management SystemOct 1, 2013View
RMC No. 66-2013Circularizes the revocation of BIR Ruling No. 011-07Oct 1, 2013View
RMC No. 65-2013Notifies the loss of 2 pads of unused BIR Form No. 2524 – Revenue Official ReceiptOct 1, 2013View
RMC No. 64-2013Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09Oct 1, 2013View
RMO No. 25-2013Prescribes additional guidelines in the office performance evaluation of Large Taxpayers ServiceSep 30, 2013View
RMC No. 63-2013Clarifies taxable year covered by Revenue Regulations No. 12-2013Sep 30, 2013View
RR No. 17-2013Prescribes the guidelines on the preservation of books of accounts and other accounting recordsSep 27, 2013View
RR No. 16-2013Revokes RR Nos. 16-2003 and 24-2003 relative to the taxation of privilege stores and imposes new rulesSep 25, 2013View
RR No. 15-2013Implements RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes”Sep 20, 2013View
RR No. 14-2013Amends pertinent provisions of Revenue Regulations (RR) No. 02-98, as last amended by RR No. 30-2003 and RR No. 17-2003Sep 20, 2013View
RR No. 13-2013Amends Section 2 (b) of Revenue Regulations No. 13-08 relative to the definition of raw sugar for Value-Added Tax purposesSep 20, 2013View
RMC No. 62-2013Enjoins participation to the celebration of the 11th anniversary of the Development Policy Research MonthSep 20, 2013View
RMO No. 24-2013Prescribes the guidelines, policies and procedures on the use of electronic Bureau of Internal Revenue Forms (eBIRForms) in relation to Revenue Memorandum Circular No. 61-2012Sep 11, 2013View
RMC No. 61-2013Prohibits the printing of principal and supplementary receipts/invoices by non-accredited/unauthorized printersSep 11, 2013View
RMC No. 60-2013Enjoins participation to the celebration of the 24th National Statistics Month (NSM) in October 2013Sep 6, 2013View
RMC No. 59-2013Publishes the full text of National Archives of the Philippines General Circular No. 4 prescribing the guidelines on the national inventory of recordsSep 4, 2013View
RMC No. 58-2013Publishes the full text of Operations Memorandum No. 4-2013 relative to the issuance of Provisionary Tax Clearance in relation to the provisions of Executive Order No. 398Sep 2, 2013View
RMC No. 57-2013Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input taxes attributable to VAT zero-rated salesAug 29, 2013View