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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 36 results: Memorandum Circulars on Collection and enforcement
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 76-2025 | Extension of the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR Audit Investigation, Application for Tax Refund and Issuance of Assessment Notices and Warrants of Distraint and Levy for Taxpayers within the jurisdiction of Revenue District Offices and Regional Offices of the Bureau of Internal Revenue that were affected by the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong" | Jul 25, 2025 | View |
| RMC No. 22-2025 | CY 2025 BIR Priority Programs and Projects | Mar 24, 2025 | View |
| RMC No. 96-2024 | Amending certain provisions of RMC No. 5-2001 on the grounds and procedures for the implementation of Section 206 of the Tax Code on 1997 on Constructive Distraint | Aug 29, 2024 | View |
| RMC No. 85-2024 | Circularizing Republic Act No. 12001, titled “An Act Instituting Reforms in Real Property Valuation and Assessment in the Philippines, Reorganizing the Bureau of Local Government Finance, Granting of Tax Amnesty on Real Property, and Special Levies on Real Property, and Appropriating Funds Therefor.” | Jul 30, 2024 | View |
| RMC No. 65-2024 | Clarifies certain issues relative to the implementation of Section 19 of RA No. 11976, otherwise known as the "Ease of Paying Taxes Act", which added Section 110(D) of the National Internal Revenue Code of 1997, as amended (Tax Code), that introduced the Output VAT Credit on uncollected receivables | Jun 14, 2024 | View |
| RMC No. 42-2024 | CY 2024 BIR Priority Programs and Projects | Mar 19, 2024 | View |
| RMC No. 38-2023 | Publishes CY 2023 BIR Priority Programs and Projects | Mar 23, 2023 | View |
| RMC No. 93-2021 | Suspends the running of the statute of limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country | Aug 9, 2021 | View |
| RMC No. 80-2021 | Clarifies the suspension of the statute of limitations on assessment and collection of taxes due to the declaration of quarantine in various areas in the country | Jun 29, 2021 | View |
| RMC No. 127-2020 | Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020 | Dec 4, 2020 | View |
| RMC No. 61-2020 | Further extends the deadline for availment of Tax Amnesty on Delinquencies under RR No. 4-2019, as amended by RR No. 5-2020 in relation with RMC No. 33-2020, RMC No. 38-2020 and RR No. 11-2020 | Jun 15, 2020 | View |
| RMC No. 38-2020 | Further extends the deadline for availment of Tax Amnesty on Delinquencies from May 23, 2020 to June 8, 2020 | Apr 8, 2020 | View |
| RMC No. 33-2020 | Extends the deadline for availment of Tax Amnesty on Delinquencies under Revenue Regulations (RR) No. 4-2019 as amended by RR No. 5-2020 | Mar 24, 2020 | View |
| RMC No. 11-2020 | Further clarifies certain issues on Tax Amnesty on Delinquencies thereby amending and supplementing RMC No. 57-2019 | Feb 6, 2020 | View |
| RMC No. 135-2019 | Reiterates the prescribed procedures in the availment of the Tax Amnesty on Delinquencies and additional clarification on issues raised relative thereto | Dec 11, 2019 | View |
| RMC No. 77-2019 | Publishes the full text of the Memorandum of Collaboration (MOC) and MOC Sub-Agreement to ensure safe and efficient data sharing in accordance with RA No. 10173, RA No. 10963 and EO No. 53 between BIR and the Insurance Commission | Aug 6, 2019 | View |
| RMC No. 68-2019 | Provides clarification on certain issues relative to the Estate Tax Amnesty under Republic Act No. 11213 (Tax Amnesty Act) | Jul 5, 2019 | View |
| RMC No. 64-2019 | Clarifies the issuance of Delinquency Verification Certificate for claims for Value-Added Tax Credit/Refund | Jun 18, 2019 | View |
| RMC No. 57-2019 | Clarifies certain issues on Tax Amnesty on Delinquencies under Revenue Regulations No. 4-2019, which implemented certain provisions of Republic Act No. 11213 (Tax Amnesty Act) | May 31, 2019 | View |
| RMC No. 35-2019 | Reiterates the definition of Accounts Receivable/Delinquent Accounts for purposes of issuance of Delinquency Verification Certificates and Tax Clearance for certain/specific purpose | Mar 14, 2019 | View |
| RMC No. 26-2019 | Circularizes RA No. 11213 entitled "An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies", together with the Veto Message of President Rodrigo R. Duterte | Feb 26, 2019 | View |
| RMC No. 46-2018 | Circularizes the Ruling on the proper interpretation of Section 214 of the National Internal Revenue Code of 1997, as Amended | Jun 5, 2018 | View |
| RMC No. 89-2016 | Lifts the suspension of audit of the BIR for Run After Tax Evader (RATE) cases | Aug 23, 2016 | View |
| RMC No. 84-2016 | Exempts all taxpayers applying for issuance of tax credit/refund based on Writ of Execution issued by the Court of Tax Appeals and Supreme Court from the requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips | Aug 8, 2016 | View |
| RMC No. 80-2016 | Lifts the suspension of effectivity of certain revenue issuances provided under RMC No. 69-2016 | Jul 22, 2016 | View |