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. 43-2013 | Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt | May 28, 2013 | View |
| RMC No. 42-2013 | Notifies the loss of 4 sets of previously cancelled BIR Form No. 0402 – Authority to Cancel Assessment | May 21, 2013 | View |
| RMC No. 41-2013 | Publishes the full text of Implementing Rules and Regulations of RA No. 10165, otherwise known as the "Foster Care Act of 2012" | May 16, 2013 | View |
| RMC No. 40-2013 | Circularizes the full text of 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” | May 14, 2013 | View |
| RR No. 9-2013 | Amends certain provisions of RR No. 30-2002 relative to the payment of the amount offered as compromise settlement | May 10, 2013 | View |
| RR No. 8-2013 | Amends certain provisions of RR No. 7-2013, which provides for the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of the 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | May 10, 2013 | View |
| RMO No. 14-2013 | Prescribes the revised office codes for the National Office and the Revenue Data Centers based on the BIR Rationalization Plan under EO No. 366 | May 8, 2013 | View |
| RMC No. 39-2013 | Clarifies the guidelines on the receipt of protest letter on Final Assessment Notices and Final Decision on Disputed Assessments | May 7, 2013 | View |
| RMO No. 13-2013 | Prescribes the work-around procedures in the accreditation of printers as a prerequisite to the printing of official receipts, sales invoices and other commercial receipts and/or invoices | May 3, 2013 | View |
| RMO No. 12-2013 | Prescribes the work-around guidelines and procedures in the processing of Authority to Print (ATP) official receipts, sales invoices and other commercial invoices in the interim period until the online ATP System is fully developed | May 3, 2013 | View |
| RMC No. 38-2013 | Clarifies the implication of Legal Petition Notices/ Declarations and similar documents on the audit/assessment process | May 3, 2013 | View |
| RMC No. 37-2013 | Publishes the full text of Department Order No. 17-2013 of the Department of Finance relative to the priority measures for implementation by the Bureau of Customs | May 3, 2013 | View |
| RMC No. 36-2013 | Publishes the full text of Commission on Audit Circular No. 2013-004, entitled "Information and Publicity on Programs/Projects/Activities of Government Agencies" | May 2, 2013 | View |
| RR No. 7-2013 | Prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | Apr 29, 2013 | View |
| RMC No. 35-2013 | Publishes the full text of Department Order (DO) No. 18-2013 of the DOF on the amendment of Section 12 of DO No. 03-08 entitled “Rules and Regulations to Implement Republic Act 9400, An Act Amending Republic Act 7227, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes.” | Apr 29, 2013 | View |
| RMC No. 34-2013 | Clarifies the proper accomplishment and filing of Estate Tax returns | Apr 26, 2013 | View |
| RMO No. 11-2013 | Prescribes the procedure for processing and responding to requests for official information or documents from the BIR | Apr 23, 2013 | View |
| RMC No. 33-2013 | Clarifies the Income Tax and Franchise Tax due from PAGCOR, its contractees and licensees | Apr 23, 2013 | View |
| RR No. 6-2013 | Amends certain provision of RR No. 6-2008 entitled “Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock Held as Capital Assets” | Apr 22, 2013 | View |
| RR No. 5-2013 | Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporation | Apr 22, 2013 | View |
| RMO No. 10-2013 | Prescribes the revised guidelines and procedures in the issuance and enforcement of Subpoenas Duces Tecum and the prosecution of cases for non-compliance therewith | Apr 22, 2013 | View |
| RMO No. 09-2013 | Prescribes the CY 2013 Operational Key Performance Indicators and Accomplishment Reporting for the Revenue Regions, Regional Divisions and Revenue District Offices | Apr 18, 2013 | View |
| RMC No. 32-2013 | Notifies the loss of 50 sets of unused BIR Form No. 2231 – Withdrawal Certificate | Apr 15, 2013 | View |
| RMC No. 31-2013 | Prescribes the guidelines on the taxation of compensation income of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | Apr 12, 2013 | View |
| RMC No. 30-2013 | Strictly implements the provisions of RR No. 9-2001, as amended, regarding the electronic filing of tax returns and electronic payment of taxes due thereon | Apr 8, 2013 | View |