Summary
RMO No. 32-2021 prescribes the policies and procedures for publishing revenue issuances and other information materials in newspapers.
Key points
- What may be published. The covered items are all Revenue Regulations, certain Revenue Memorandum Circulars (RMC) with information of public interest, and other information materials such as press releases, advisories and flyers.
- Authority to Publish. Every newspaper publication needs an Authority to Publish prepared by the requesting office and approved by the Commissioner. Revenue Regulations are published in a newspaper of general circulation for effectivity, with no request needed.
- Publishing an RMC. The Public Information and Education Division (PIED) or the office of origin files a Request for Publication in Newspaper. The Assistant Commissioners of Client Support Service and Administrative Service evaluate it on public impact and availability of funds, and only RMCs affecting public interest are published.
- Procurement and submission. Procurement of newspaper services follows the 2016 Revised IRR of RA No. 9184 (Updated as of March 31, 2021), particularly Section 53.6 (e). The issuance and required documents reach PIED by the 10:00 AM cut-off for publication the following day.
Who is affected
- Public Information and Education Division (PIED)
- Records Division and requesting offices
Deadlines and effectivity
- Submission cut-off: 10:00 AM for publication the following day
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.