Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

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)
Clear filters

Showing 24 results: Memorandum Orders on Non-residents and foreign

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 13-2025Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) and Final Withholding VAT on Digital Services from Non-Resident Digital Service ProviderMar 19, 2025View
RMO No. 2-2025Policies, guidelines and procedures in the processing and issuance of Tax Clearance Certificate for Final Settlement of Government Contracts (TCFG)Jan 6, 2025View
RMO No. 49-2024Creation of Alphanumeric Tax Code for Final Withholding Tax representing Franchise Tax on payments to Non-Resident Foreign Corporation supplier of PAGCORDec 9, 2024View
RMO No. 14-2021Streamlines the procedures and documents for the availment of Treaty BenefitsMar 31, 2021View
RMO No. 46-2020Prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amendedDec 23, 2020View
RMO No. 43-2020Streamlines the process of issuing Tax Residency Certificates (TRCs), amending RMO No. 51-2019Dec 1, 2020View
RMO No. 26-2020Prescribes the use of the revised Exchange of Information Manual, amending for this purpose Revenue Memorandum Order Nos. 2-2013 and 3-2013Aug 11, 2020View
RMO No. 51-2019Prescribes the guidelines and procedures for the processing and issuance of Tax Residency CertificateOct 22, 2019View
RMO No. 28-2019Prescribes the policies and guidelines on the registration requirements of foreign nationalsMay 31, 2019View
RMO No. 08-2017Prescribes the procedures for claiming tax treaty  benefits for dividend, interest and royalty income of non-resident income earnersMar 28, 2017View
RMO No. 42-2016Prescribes the guidelines and procedures in the implementation of Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act of 2008Jul 21, 2016View
RMO No. 27-2016Prescribes the procedures for claiming tax treaty benefits for dividend, interest and royalty income of non-resident income earnersJun 23, 2016View
RMO No. 19-2016Further amends RMO No. 2-2014, prescribing the use of the revised Taxpayer Type Classification and adopting the latest 2009 Philippine Standard Industrial Classification (PSIC) and 2012 Philippine Standard Occupational Classification (PSOC)May 17, 2016View
RMO No. 02-2014Amends RMO No. 11-2004 which prescribes the use of the revised taxpayer type classification, and adopts the latest Philippine Standard Industrial Classification (PSIC) and Philippine Standard Occupational Classification (PSOC)Jan 8, 2014View
RMO No. 02-2013Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax TreatiesFeb 18, 2013View
RMO No. 72-2010Prescribes the guidelines on the processing of Tax Treaty Relief Applications pursuant to existing Philippine Tax TreatiesAug 25, 2010View
RMO No. 24-2009Creates the Alphanumeric Tax Code (ATC) of selected revenue source per Revenue Regulations No. 2-2009Jul 9, 2009View
RMO No. 09-2007Creates and modifies certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement ProgramMay 30, 2007View
RMO No. 24-2005Directs concerned BIR offices to expedite/prioritize the processing of claims for tax refund of Japanese contractors and nationals undertaking projects funded by the Overseas Economic Cooperation Fund of Japan (OECF)Oct 6, 2005View
RMO No. 30-2002Authorizes the use of BIR Form No. 1928 -Application for Relief From Double Taxation (Gains from Sale or Transfer of Shares of Stock in Philippine Corporation) for processing of tax treaty relief applications involving gains from sale or transfer of shares of stocks in a Philippine corporation including gains from sale or transfer of unit of participation in a Philippine partnershipNov 4, 2002View
RMO No. 08-2001Creates and renames the Alphanumeric Tax Codes (ATCs) for the Final Withholding Tax on Fringe BenefitsMar 23, 2001View
RMO No. 01-2000Prescribes the procedures for the processing of tax treaty relief applicationsJan 4, 2000View
RMO No. 30-99Prescribes the filing of information returns by non-resident citizens and Overseas Contract Workers who are exempt from taxApr 12, 1999View
RMO No. 29-98Specifies the scope and schedule of the second set of Comprehensive Tax Reform Program enhancementsApr 2, 1998View