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
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 56-2013 | Extends the August 20-22, 2013 tax deadline to August 23, 2013 for e-Filing/Filing and e-Payment/Remittance | Aug 22, 2013 | View |
| RMC No. 55-2013 | Reiterates taxpayers’ obligations in relation to online business transactions | Aug 22, 2013 | View |
| RMC No. 54-2013 | Extends the validity of provisional accreditation granted to printers of principal and supplementary receipts/invoices | Aug 15, 2013 | View |
| RMC No. 53-2013 | Clarifies the taxability of donations given to homeowners’ association of subdivisions and villages | Aug 14, 2013 | View |
| RMC No. 52-2013 | Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters | Aug 12, 2013 | View |
| RMO No. 23-2013 | Prescribes the guidelines and procedures for the implementation of the Electronic Official Register Book System (eORB) | Aug 8, 2013 | View |
| RMO No. 22-2013 | Amends RMO No. 9-2012 by including the Project Management and Implementation Service in its coverage for the placement of personnel pursuant to the approved NOSCA relative to the BIR Rationalization Plan | Jul 31, 2013 | View |
| RMO No. 21-2013 | Amends the provisions of RMO No. 35-2002, as amended by RMO No. 20-2006, prescribing the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise Tax purposes | Jul 23, 2013 | View |
| RMO No. 20-2013 | Prescribes the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amended | Jul 22, 2013 | View |
| RMC No. 51-2013 | Notifies the loss of original copies from 2 unused sets of BIR Form No. 2313 – Certificate Authorizing Registration | Jul 22, 2013 | View |
| RMC No. 50-2013 | Clarifies the “Tentative Annual Income Tax Returns” being filed by certain taxpayers | Jul 18, 2013 | View |
| RR No. 12-2013 | Amends Section 2.58.5 of RR No. 2-98, as amended, relative to the requirements for deductibility of certain income payments | Jul 12, 2013 | View |
| RMC No. 49-2013 | Circularizes the revocation of Certification Ruling issued under SN No. 391-2009 | Jul 10, 2013 | View |
| RMC No. 48-2013 | Issues tax compliance reminders to participants of the May 13, 2013 midterm elections | Jul 8, 2013 | View |
| RMO No. 19-2013 | Amends certain provisions of RMO No. 45-2011 relative to the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIR | Jul 5, 2013 | View |
| RMC No. 47-2013 | Notifies the loss of several accountable forms | Jul 1, 2013 | View |
| RMO No. 18-2013 | Amends RMO No. 7-2013 relative to the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue District No. 6 | Jun 28, 2013 | View |
| RMO No. 17-2013 | Creates, modifies and drops Alphanumeric Tax Code on Excise Tax pursuant to Republic Act No. 10351, “An Act Restructuring the Excise Tax on Alcohol and Tobacco Products” as Implemented by Revenue Regulations No. 17-2012 | Jun 27, 2013 | View |
| RMC No. 46-2013 | Clarifies the taxability of benefits under Collective Negotiations Agreement granted to government employees’ organizations duly approved/accredited by the Civil Service Commission | Jun 26, 2013 | View |
| RMO No. 16-2013 | Directs BIR offices to inform all government offices to act and serve as “Role Model” to the taxpaying public with regards to tax compliance | Jun 21, 2013 | View |
| RMC No. 45-2013 | Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt | Jun 11, 2013 | View |
| RMC No. 44-2013 | Extends the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters | Jun 11, 2013 | View |
| RR No. 11-2013 | Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filing | Jun 6, 2013 | View |
| RR No. 10-2013 | Amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as last amended by RR No. 30-2003, which provides for the inclusion of real estate service practitioners who passed the licensure examination given by the Real Estate Service under the Professional Regulations Commission as among those professionals falling under Section 2.57.2(A)(1) of RR No. 2-98, as amended, and RR No. 14-2002 as regards income payments to certain brokers and agents | Jun 6, 2013 | View |
| RMO No. 15-2013 | Prescribes the CY 2013 Operational Key Performance Indicators and accomplishment reporting for offices under the Large Taxpayers Service | May 28, 2013 | View |
