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 21 results: Revenue Regulations on Collection and enforcement
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 4-2026 | Prescribing guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for Micro Taxpayers | Jun 22, 2026 | View |
| RR No. 12-2025 | Further amending Section 5 of Revenue Regulations No. 3-69, relative to the due process requirement in the service and execution of summary remedies | Mar 6, 2025 | View |
| RR No. 17-2024 | Prescribing the presentation of tax clearance prior to final settlement of government contracts | Sep 17, 2024 | View |
| RR No. 11-2023 | Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended | Sep 14, 2023 | View |
| RR No. 1-2022 | Extends the deadline for the filing of returns and payment of the corresponding taxes due thereon, including submission of required documents (position papers, replies, protests, documents and other similar letters and correspondences in relation to on-going BIR audit investigation), application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Regional and District Offices classified under Alert Level 3 or higher | Jan 27, 2022 | View |
| RR No. 22-2021 | Extends the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents, application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Revenue Regional and District Offices that were adversely affected by Typhoon Odette (Published in Manila Times on January 4, 2022) | Dec 31, 2021 | View |
| RR No. 32-2020 | Further amends Revenue Regulations No. 4-2019, as amended, by extending the period of availment of Tax Amnesty on Delinquencies until June 30, 2021. RR 32-2020 | Dec 21, 2020 | View |
| RR No. 15-2020 | Further amends RR No. 4-2019, as amended, relative to the period and manner of availment of Tax Amnesty on Delinquencies | Jun 19, 2020 | View |
| RR No. 5-2020 | Amends RR No. 4-2019 relative to the availment period for the Tax Amnesty on Delinquencies | Mar 23, 2020 | View |
| RR No. 4-2019 | Implements the Rules and Regulations of RA No. 11213 (Tax Amnesty Act), Providing for the Guidelines on the Processing of Tax Amnesty Application on Tax Delinquencies | Apr 8, 2019 | View |
| RR No. 21-2018 | Implements Section 249 (Interest) of the National Internal Revenue Code of 1997, as amended under Section 75 of RA No. 10963 (TRAIN Law) | Sep 14, 2018 | View |
| RR No. 8-2016 | Amends certain provisions of RR No. 1-2016 re: processing of applications for Tax Clearance for participation in government procurement | Dec 6, 2016 | View |
| RR No. 1-2016 | Amends certain provisions of Revenue Regulations No. 3-2005 | Feb 10, 2016 | View |
| RR No. 18-2013 | Amends certain sections of RR No. 12-99 relative to the due process requirement in the issuance of a deficiency tax assessment | Nov 28, 2013 | View |
| RR No. 15-2012 | Prescribes the regulations on the accreditation of printers as a prerequisite to the printing services of official receipts, sales invoices and other commercial receipts and/or invoices | Dec 5, 2012 | View |
| RR No. 9-2010 | Provides the policies and guidelines for the abatement of surcharges and/or compromise penalties in relation to the filing of tax returns and payment of taxes under certain conditions | Sep 13, 2010 | View |
| RR No. 3-2007 | Provides the policies, guidelines and procedures in the implementation of the Expanded One-Time Administrative Abatement of all penalties/ surcharges and interest on delinquent accounts and assessments | Feb 14, 2007 | View |
| RR No. 15-2006 | Prescribes the guidelines on the implementation of one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006 | Sep 27, 2006 | View |
| RR No. 30-2002 | Implements certain provisions of the Tax Code relative to the compromise settlement of internal revenue tax liabilitiess superseding RR Nos. 6-2000 and 7-2001 | Dec 26, 2002 | View |
| RR No. 07-2001 | Further implements certain provisions of the Tax Code of 1997 relative to the compromise settlement of internal revenue tax liabilities | Aug 1, 2001 | View |
| RR No. 06-2000 | Prescribes the regulations to implement the compromise settlement of internal revenue tax liabilities of taxpayers with outstanding receivable accounts and disputed assessments with the Bureau | Sep 25, 2000 | View |