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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 310 results: Memorandum Circulars on Registration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 99-2026Reiteration of the Requirement to Post Proof of BIR Registration Under Revenue Regulations Nos. 7-2024 and 15-2024 and Extension of the Period for Compliance with the Display of the BIR Registration Seal BadgeSep 24, 2026View
RMC No. 93-2026Circularizing the Implementing Rules and Regulations of Republic Act No. 12253 Otherwise Known as the "Enhanced Fiscal Regime for Large-Scale Metallic Mining Act"Aug 13, 2026View
RMC No. 84-2026Clarifying certain provisions of Revenue Regulations No. 004-2026, prescribing the guidelines and procedures for the availment of the one-time abatement of taxes and/or penalties for micro taxpayersJul 23, 2026View
RMC No. 79-2026Clarifying the Provisions of Revenue Regulations No. 24-2025 on the Imposition of Creditable Withholding Tax on Top Withholding AgentsJul 20, 2026View
RMC No. 75-2026Frequently Asked Questions Relative to the Application for One-Time Transaction (ONETT) Computation Sheet (OCS) and Electronic Certificate Authorizing Registration (eCAR) of PropertiesJul 8, 2026View
RMC No. 68-2026Missing One (1) Set of Unused/Unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesJun 22, 2026View
RMC No. 64-2026Supplemental Guidelines on the Generation of Registration Seal Badge via the Online Registration and Update System (ORUS) for Taxpayers with No Updates on Certificate of Registration (COR) Pursuant to Revenue Memorandum Circular No. 38-2026Jun 18, 2026View
RMC No. 53-2026Announcing the Availability of the Taxpayer Portal and its Pilot Implementation to Large Taxpayers ServiceMay 26, 2026View
RMC No. 47-2026Prescribing Simplified and Streamlined Guidelines and Procedures in the Closure and/or Cancellation of Business Registration with the Bureau of Internal RevenueMay 19, 2026View
RMC No. 38-2026Prescribing the Issuance and Posting of the BIR Registration Seal Badge on Online Websites, E-Commerce or E-Marketplace Seller/Merchant's Page and Other Platforms, and Announcing the Availability of QR Code in the BIR Certificate of RegistrationApr 29, 2026View
RMC No. 34-2026Availability of the BIR Digital TIN ID through the Department of Information and Communications Technology (DICT) eGovPH Mobile AppApr 28, 2026View
RMC No. 4-2026Clarification on the Mandatory Registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts Through the Online Registration and Update System (ORUS), and Extension of Registration DeadlinesJan 15, 2026View
RMC No. 1-2026Publishing the Full Text of the Data Sharing Agreement between the Bureau of Internal Revenue and the Fiscal Incentives Review BoardJan 5, 2026View
RMC No. 109-2025Clarification on the Coverage of Audit Suspension Under Revenue Memorandum Circular No. 107-2025Dec 12, 2025View
RMC No. 107-2025Suspension of all Audit and Other Field Operations of the Bureau of Internal Revenue Until Lifted by the Commissioner of Internal RevenueNov 24, 2025View
RMC No. 97-2025Circularizing the Availability of the Revised BIR Registration FormsOct 30, 2025View
RMC No. 91-2025Clarification on the Documentary Requirements for Business Registration Being Signed by the Assistant Corporate Secretary of a CorporationOct 8, 2025View
RMC No. 78-2025Providing the guidelines and procedures on the registration, filing of returns, and payment of Value-Added Tax (VAT) for Nonresident Digital Service Providers through the VAT on Digital Services PortalJul 29, 2025View
RMC No. 74-2025Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline ServicesJul 18, 2025View
RMC No. 65-2025Clarification on the registration of Books of Accounts for new business registrantsJul 2, 2025View
RMC No. 58-2025Further extending the deadline for registration of Non-Resident Digital Service ProvidersJun 11, 2025View
RMC No. 56-2025Amending certain provisions of Revenue Memorandum Circular No. 92-2024 on the payment and affixture of loose documentary stamps to taxable documents prior to notarization to align with Sections 188, 193 and 201 of the National Internal Revenue Code of 1997, as Amended (Tax Code)Jun 10, 2025View
RMC No. 53-2025Circularizing the implementing rules and regulations of Republic Act No. 12079, entitled "An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, as Amended, for the Purpose"Jun 4, 2025View
RMC No. 47-2025Clarifying the provisions of RR No. 3-2025, implementing RA No. 12023 titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," imposing the Value-Added Tax on Digital ServicesMay 8, 2025View
RMC No. 42-2025Circularizing the Implementing Rules and Regulations of Title XIII of Republic Act No. 8424, otherwise known as the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066Apr 25, 2025View