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 17 results: BIR issuances under RA 7160
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 30-2025 | Circularizing the Implementing Rules and Regulations of RA No. 12001, titled "An Act Instituting Reforms in Real Property Valuation and Assessment in the Philippines, Reorganizing the Bureau of Local Government Finance, Granting Tax Amnesty on Real Property and Special Levies on Real Property, and Appropriating Funds Therefor" | Apr 7, 2025 | View |
| RMC No. 103-2024 | Circularizing Republic Act No. 11999, otherwise known as the "Bulacan Special Economic Zone and Freeport Act" | Sep 12, 2024 | View |
| RMC No. 89-2024 | Clarifying the taxability of income derived by Local Government Units engaged in proprietary functions | Aug 13, 2024 | View |
| RMC No. 84-2021 | Circularizes Executive Order No. 138 titled “Full Devolution of Certain Functions of the Executive Branch to Local Governments, Creation of a Committee on Devolution, and for Other Purposes” | Jul 15, 2021 | View |
| RMC No. 91-2020 | Circularizes Republic Act No. 11328, entitled "An Act Separating the Sitios of Guina-ang, Madopdop, Mallango, Lanlana and San Pablo from Barangay Lacnog, City of Tabuk, Province of Kalinga and Constituting them into a Separate and Independent Barangay to be known as Barangay Lacnog West" | Aug 27, 2020 | View |
| RMC No. 130-2019 | Reiterates Revenue Memorandum Order No. 75-2010 on the submission of the Monthly Certification of Excise Tax Collection on Minerals, Mineral Products and Quarry Resources | Dec 4, 2019 | View |
| RMO No. 19-2018 | Revises the policies, guidelines and procedures in registering new business prescribed under Revenue Memorandum Order (RMO) No. 6-2018 | Apr 25, 2018 | View |
| RMC No. 45-2017 | Publishes the full text of Executive Order No. 19, entitled "Reduction and Condonation of Real Property Taxes and Interests / Penalties Assessed on the Power Generation Facilities of Independent Power Producers under Build-Operate-Transfer Contracts with Government-Owned or -Controlled Corporations" | Jun 20, 2017 | View |
| RMC No. 06-2015 | Publishes the full text of Executive Order No. 173 entitled "Reduction and Condonation of Real Property Taxes and Interest/Penalties Assessed on the Power Generation Facilities of Independent Power Producers under Build-Operate-Transfer Contracts with Government-Owned and/or -Controlled Corporations" | Jan 22, 2015 | View |
| RMO No. 25-2011 | Prescribes the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/ posting/remittance of certification fees and the corresponding Documentary Stamp Taxes collected by designated/ authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers | Jun 6, 2011 | View |
| RMO No. 75-2010 | Prescribes the policies and procedures in the preparation and submission to the Department of Budget and Management of the certification of Excise tax collections from minerals, mineral products and quarry resources and the corresponding 40% share of Local Government Units | Sep 20, 2010 | View |
| RMC No. 47-2009 | Publishes the full text of Circular No. 2009-002 issued by the Commission on Audit entitled "Reinstituting Selective Pre-Audit on Government Transactions" | Aug 20, 2009 | View |
| RMC No. 42-2009 | Publishes the full text of the DOF-DBM-DILG-DENR Joint Circular No. 2009-1 on the updated guidelines and procedures on the release of the share of Local Government Units from the collections derived by the national government from mining taxes | Jul 29, 2009 | View |
| RMC No. 71-2007 | Circularizes the full text of Executive Order No. 646, on the accessibility of information on taxpayers between the BIR and the LGUs for tax collection purposes | Nov 13, 2007 | View |
| RMO No. 04-2007 | Prescribes the guidelines and procedures on the issuance and use of Revenue Official Receipts during specified tax deadlines in areas where there are Authorized Agent Banks | Apr 12, 2007 | View |
| RMC No. 06-2003 | Clarifies certain issues relative to the services rendered by individual professional practitioners, general professional partnerships, entertainers and professional athletes who are subject to the Value-Added Tax or Percentage Tax beginning January 1, 2003 | Jan 22, 2003 | View |
| RMO No. 14-2002 | Prescribes the policies and guidelines in implementing the Memorandum of Agreement entered into by and among the Department of Finance, Bureau of Internal Revenue, Department of Interior and Local Government, League of Provinces of the Philippines, League of Cities of the Philippines, League of Municipalities of the Philippines and the Liga ng mga Barangay sa Pilipinas on the commitment of all parties to help one another in the implementation of strategies to enhance their tax enforcement and collection efforts by utilizing all available resources necessary in the pursuit of these objectives | May 20, 2002 | View |