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 92 results: BIR issuances under Tax Reform Act of 1997 (NIRC) (RA 8424)

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 78-2010Modifies the Alphanumeric Tax Code for tax on amusement places per RA No. 8424Oct 14, 2010View
RMO No. 65-2010Modifies the Alphanumeric Tax Code for tax on amusement placesJul 16, 2010View
RMC No. 57-2010Circularizes Sections 3, 4 and 7 of Republic Act No. 10083, an Act amending the “Aurora Special Economic Zone Act of 2007”Jul 1, 2010View
RMO No. 60-2010Modifies the description of Alphanumeric Tax Codes for Percentage Tax on winnings and prizes withheld by race track operatorsJun 29, 2010View
RMC No. 53-2010Circularizes Sec. 23 of the Republic Act No. 10086 entitled “An Act Strengthening People’s Nationalism through Philippine History by Changing the Nomenclature of the National Historical Institute into the National Historical Commission of the Philippines, Strengthening its Powers, and For Other Purposes”Jun 25, 2010View
RMO No. 46-2010Modifies the Alphanumeric Tax Code of selected revenue source per Republic Act (RA) No. 8424, as amended by RA No. 9337May 21, 2010View
RMC No. 29-2010Publishes the full text of Republic Act No. 10021 entitled “An Act to Allow the Exchange of Information by the Bureau of Internal Revenue on Tax Matters Pursuant to Internationally-Agreed Tax Standards, Amending Sections 6(F), and 270 of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes”Mar 25, 2010View
RMC No. 27-2010Circularizes the full text of Department Order No. 6-2010 entitled “Amending Further Ministry Order Nos. 20-86 and 21-86, as Amended by Department Order Nos. 12-89, 13-89, 10-92, 21-99 and 35-04 Creating the Committees on Real Property Valuation to Determine the Zonal Values of Real Properties for Purposes of Computing Any Internal Revenue Tax”Mar 22, 2010View
RMC No. 12-2010Circularizes the full text of Joint Rules and Regulations Implementing Articles 60, 61 and 144 of Republic Act No. 9520, otherwise known as the “Philippine Cooperative Code of 2008” in relation to RA No. 8424 or the National Internal Revenue Code, as amendedFeb 12, 2010View
RMC No. 63-2009Provides questions and answers on Creditable Withholding Tax on campaign expenditures prescribed in Revenue Regulations No. 8-2009Nov 12, 2009View
RMC No. 56-2009Prescribes the use of the updated Government Money Payment ChartOct 5, 2009View
RR No. 10-2008Implements certain provisions of RA No. 9504 entitled "An Act Amending Sections 22, 24, 34, 35, 51 and 79 of RA No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code" relative to the withholding of Income Tax on compensation and other concernsSep 24, 2008View
RMC No. 23-2008Publishes the full text of RA No. 9490 entitled “An Act Establishing the Aurora Special Economic Zone in the Province of Aurora, Creating for the Purpose the Aurora Special Economic Zone Authority, Appropriating Funds Therefore and for Other Purposes”Mar 13, 2008View
RMC No. 05-2006Prescribes the use of the Government Money Payment Chart for the computation of taxes withheld at source on the sale of goods and services to the government or to any of its political subdivisions whether subject to Creditable Withholding Tax, Final VAT and Percentage TaxJan 20, 2006View
RMO No. 30-2005Prescribes the guidelines and procedures for the issuance of Taxpayer Identification Number to Securities and Exchange Commission (SEC)-registered taxpayers pursuant to Memorandum of Agreement between the SEC and BIRDec 2, 2005View
RR No. 10-2005Amends certain provisions of Revenue Regulations No. 6-2005 (No Audit Program) resulting from the amendment of EO No. 399May 30, 2005View
RR No. 8-2005Amends further pertinent provisions of Revenue Regulations Nos. 2-98 and 3-2004 which provides for the inclusion to income payments subject to Creditable Withholding Tax the Manila Electric Company refund to customersMay 10, 2005View
RR No. 6-2005Provides the implementing rules for EO No. 399 directing the BIR to establish the "No Audit Program" (NAP) to enhance tax compliance and increase tax collectionsMar 7, 2005View
RR No. 13-2004Implements Republic Act No. 9243, otherwise known as "An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Dec 29, 2004View
RMC No. 62-2004Prescribes the use of the Government Expense CodeOct 11, 2004View
RMO No. 35-2004Creates Alphanumeric Tax Code for selected revenue sources under the Tax Forms Enhancement ProgramAug 9, 2004View
RR No. 07-2004Excludes medical services rendered by doctors of medicine duly registered with the PRC and services rendered by lawyers duly registered with the IBP from the Value-Added TaxMay 21, 2004View
RMC No. 66-2003Clarifies the taxability of the Philippine Airlines for Income Tax purposes as well as other similarly situated franchise grantees.Oct 16, 2003View
RMO No. 33-2003Modifies the Alphanumeric Tax Codes for Documentary Stamp Taxes relative to One-Time Transactions (ONETT)Oct 9, 2003View
RMC No. 61-2003Prescribes additional information to be indicated in the VAT invoice/receipt.Oct 8, 2003View