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Showing 54 results: BIR issuances under RA 11032

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 72-2026Clarifying the Tax Treatment of Transfers of Proprietary Club Shares held under Nominee or Trust Agreements, Dispensing with Prior Confirmatory Ruling Subject to Post-Audit VerificationJun 30, 2026View
RMC No. 26-2026Circularizing Anti-Red Tape Authority (ARTA) Advisory No. 2026-007, Series of 2026, entitled "Reiteration on the Deadline of Submission of the Compliances under R.A. 11032, or the Ease of Doing Business and Efficient Government Service Delivery Act of 2018, and its Implementing Rules and Regulations (IRR)"Apr 6, 2026View
RMC No. 97-2025Circularizing the Availability of the Revised BIR Registration FormsOct 30, 2025View
RMO No. 44-2025Guidelines and Procedures in Processing and Payment of Separation and Terminal Leave Benefits (TLB) Claims in the National and Regional Offices Amending Revenue Memorandum Order (RMO) No. 37-2016 and RMO No. 40-2020, as amended by RMO No. 14-2022Oct 15, 2025View
RR No. 25-2025Suspends the Implementation of the Requirement to Post a Bond under Section 160 of the National Internal Revenue Code of 1997, as Amended, for Importers and Manufacturers of Petroleum ProductsOct 3, 2025View
RMC No. 74-2025Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline ServicesJul 18, 2025View
RMO No. 20-2025Policies and Procedures in Processing One-Time Transaction (ONETT) of Cannot be Located (CBL) TaxpayersApr 24, 2025View
RMC No. 37-2025Prescribes the streamlined procedures and guidelines on the mandatory requirements for claims of VAT refund under Section 112 of the NIRC of 1997, as Amended (Tax Code), except those pursuant to a writ of execution by the CourtsApr 10, 2025View
RMC No. 20-2025Clarification of certain policies, guidelines and procedures relative to the processing and issuance of Tax Clearance Certificate for Final Settlement of Government ContractsMar 20, 2025View
RMO No. 4-2025Policies and Guidelines in the Reporting of Cannot be Located (CBL) Taxpayers and Procedures in Handling the Cases Pertaining TheretoJan 14, 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
RMC No. 27-2024Updated Checklist of Documentary Requirements for BIR registration-related frontline servicesFeb 20, 2024View
RMC No. 94-2023Announces the availability of Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS)Sep 13, 2023View
RMO No. 24-2023Prescribes the revised policies and procedures relative to the accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing or Electronic Receipting System/Software used under a Subscription-Based AgreementJun 26, 2023View
RMC No. 71-2023Provides streamlined guidelines and mandatory requirements for claims of Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal GroupJun 23, 2023View
RMC No. 68-2023Further clarifies imported goods that will no longer require the issuance of “Authority to Release Imported Goods” by the BIR prior to the release by the Bureau of CustomsJun 13, 2023View
RMC No. 65-2023Amends Item VIII of RMC No. 19-2022 on the venue for the issuance of Certificate Authorizing Registration relative to tax-free exchanges of properties under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amendedJun 8, 2023View
RMC No. 60-2023Announces the availability of the enhanced BIR Registration Forms relative to the implementation of Ease of Doing Business and Efficient Government Service Delivery Act of 2018May 23, 2023View
RMC No. 52-2023Clarifies the optional filing and payment of monthly VAT Returns (BIR Form No. 2550M) for VAT-registered personsMay 10, 2023View
RMO No. 5-2023Prescribes the guidelines and procedures on the implementation of revised customer satisfaction survey for frontline services under Client Support Service as one of the BIR's Feedback MechanismJan 30, 2023View
RMO No. 47-2022Prescribes the policies and guidelines in the implementation of flexible work arrangements in the Bureau of Internal RevenueNov 7, 2022View
RMO No. 41-2022Discontinues the issuance of Tax Verification Notice for Estate Tax cases where the decedent has no registered businessSep 29, 2022View
RMC No. 104-2022Circularizes Civil Service Commission Resolution No. 2200209 re: policies on Flexible Work Arrangements in the governmentJul 19, 2022View
RR No. 9-2022Prescribes the policies and guidelines for the admissibility of sales documents in electronic format in relation to the implementation of Sections 237 (issuance of receipts or sales or commercial invoices) and 237-A (Electronic Sales Reporting System) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)Jun 30, 2022View
RR No. 6-2022Removes the 5-year validity period on receipts/invoicesJun 30, 2022View