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 98 results: BIR issuances on Amnesty and relief

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 8-2013Amends certain provisions of RR No. 7-2013, which provides for the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of the 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the PhilippinesMay 10, 2013View
RR No. 7-2013Prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the PhilippinesApr 29, 2013View
RMC No. 68-2012Prescribes the guidelines on condonation of tax liabilities of local water districtsNov 5, 2012View
RMC No. 49-2012Announces the waiver of penalties for late e-filing/filing of tax returns and/or e-payment/payment/remittance of taxes due on August 15, 2012 by taxpayers and affected AABs under RDO No. 3-San Fernando, La UnionAug 28, 2012View
RMC No. 29-2012Clarifies the form to be used for Waiver of the Defense of Prescription under the Statute of LimitationsJun 29, 2012View
RR No. 4-2012Amends RR No. 13-2011 regarding abatement or cancellation of internal revenue tax liabilitiesMar 28, 2012View
RR No. 9-2010Provides the policies and guidelines for the abatement of surcharges and/or compromise penalties in relation to the filing of tax returns and payment of taxes under certain conditionsSep 13, 2010View
RMC No. 28-2010Circularizes the full text of Republic Act No. 10026 entitled “An Act Granting Income Tax Exemption to Local Water Districts by Amending Section 27(C) of the National Internal Revenue Code (NIRC) of 1997, as Amended, and Adding Section 289-A to the Code, for the Purpose”Mar 23, 2010View
RMC No. 29-2008Publishes the full text of Department Order No. 11-2008 which clarifies the last day for availing of the benefits under the Tax Amnesty Act of 2007Apr 3, 2008View
RMO No. 09-2008Creates the Alphanumeric Tax Code for tax payment for the abatement of penalties/surcharges and interest on disputed/litigated assessmentsMar 10, 2008View
RMO No. 07-2008Creates the Alphanumeric Tax Code for tax amnesty payment on all unpaid internal revenue taxes imposed by the National Government for taxable year 2005 and prior yearsFeb 29, 2008View
RMC No. 19-2008Circularizes the full text of “A Basic Guide on the Tax Amnesty Act of 2007” for taxpayers who wish to avail of the Tax Amnesty pursuant to R.A. No. 9480Feb 26, 2008View
RMC No. 02-2008Circularizes the formats and contents of the Application for Abatement Program and the Termination Letter under Revenue Regulations No. 15-2007Jan 4, 2008View
RR No. 15-2007Allows the abatement of penalties/surcharges and interest on disputed/litigated assessmentsDec 28, 2007View
RMC No. 90-2007Amends the provisions of Question and Answer No. 28 of RMC No. 69-2007, which clarifies issues concerning the Tax Amnesty ProgramDec 18, 2007View
RMC No. 77-2007Clarifies certain issues relative to the Tax Amnesty Program contained in Revenue Memorandum Circular No. 69-2007Nov 20, 2007View
RMC No. 70-2007Clarifies the proper treatment of cases under administrative or judicial protest for amnesty tax purposesNov 8, 2007View
RMC No. 69-2007Provides basic questions and answers to clarify the issues concerning the Tax Amnesty Program under Republic Act No. 9480Nov 5, 2007View
RMC No. 55-2007Publishes the full text of Department Order No. 29-07 entitled “Implementing Rules and Regulations of Republic Act No. 9480,” otherwise known as “Tax Amnesty Act of 2007”Aug 28, 2007View
RMO No. 21-2007Creates the Alphanumeric Tax Code for payment of one-time amnesty on certain tax and duty liabilities incurred by certain business enterprises operating within the Special Economic Zones and FreeportsAug 16, 2007View
RMO No. 20-2007Prescribes the policies for simplified processing of application to avail taxpayer’s remedies, compromise settlement and abatementAug 14, 2007View
RMC No. 29-2007Publishes the full text of Republic Act No. 9399 entitled “An Act Declaring a One-Time Amnesty on Certain Tax and Duty Liabilities, Inclusive of Fees, Fines, Penalties, Interests and Other Additions Thereto, Incurred by Certain Business Enterprises Operating Within the Special Economic Zones and Freeports Created under Proclamation No. 163, Series of 1993; Proclamation No. 216, Series of 1993; Proclamation No. 420, Series of 1994 and Proclamation No. 984, Series of 1997, Pursuant to Section 15 of Republic Act No. 7227, as Amended, and for Other Purposes”Apr 23, 2007View
RMC No. 24-2007Further extends the deadline for availment of the Expanded One-Time Administrative Abatement until June 29, 2007Mar 30, 2007View
RR No. 3-2007Provides the policies, guidelines and procedures in the implementation of the Expanded One-Time Administrative Abatement of all penalties/ surcharges and interest on delinquent accounts and assessmentsFeb 14, 2007View
RMC No. 11-2007Circularizes the full text of the unnumbered memorandum issued by Commissioner Guillermo L. Parayno, Jr. regarding the settlement of outstanding Withholding Tax liabilities of Local Government UnitsFeb 9, 2007View