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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 698 results: BIR issuances on Assessment and audit

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 22-2026Prescribing the Consolidated and Revised Policies, Guidelines and Procedures for the Bureau of Internal Revenue Audit ProgramAug 24, 2026View
RMC No. 93-2026Circularizing the Implementing Rules and Regulations of Republic Act No. 12253 Otherwise Known as the "Enhanced Fiscal Regime for Large-Scale Metallic Mining Act"Aug 13, 2026View
RMO No. 19-2026Policies, Guidelines, and Procedures for the Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers Pursuant to Revenue Regulations No. 004-2026Jul 23, 2026View
RMC No. 77-2026Lost Triplicate Copy of Used/Filled-Up but Unissued BIR Form No. 0402 – Authority to Cancel AssessmentJul 13, 2026View
RMC No. 73-2026Tax treatment of activities undertaken pursuant to the Letter of Agreement on narcotics control and law enforcement between the government of the Republic of the Philippines and the government of the United States of AmericaJul 1, 2026View
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. 47-2026Prescribing Simplified and Streamlined Guidelines and Procedures in the Closure and/or Cancellation of Business Registration with the Bureau of Internal RevenueMay 19, 2026View
RMC No. 46-2026Prescribes the Procedures and Deadline on the Submission of 2025 Audited Financial Statements and Other Attachments Through the Electronic Audited Financial Statements Systems / Submission Facility.May 18, 2026View
RMC No. 35-2026Clarifying the Deadline of Filing of Request for Reconsideration of the Full or Partial Denial of the Claim for VAT/Excise Tax Refund Within the National Office Pursuant to Revenue Regulations No. 8-2025 and Request for Reconsideration of the Final Decision on Disputed Assessment Pursuant to Revenue Regulations No. 12-99, as Amended, in Light of Memorandum Circular No. 114 Dated March 6, 2026Apr 28, 2026View
RMC No. 24-2026Clarifying the Application of Revenue Memorandum Circular Nos. 5- 2024 and 38-2024 on the Tax Treatment of Cross-Border ServicesMar 30, 2026View
RMC No. 23-2026Clarifying the Provisions of Revenue Regulations No. 13-2025, the Consolidated Provisions to Simplify and Streamline the Procedures and Requirements Relative to the Availment of the Tax Exemptions and Incentives Granted to the Participating Private Entities under Republic Act No. 8525 (Adopt-a-School Act of 1998), Republic Act No. 12063 (Enterprise-Based Education and Training (EBET) Framework Act), and the Tax CodeMar 30, 2026View
RMC No. 15-2026Lost Original and Duplicate Copies of Used/Filled-Up but Unissued BIR Form No. 1966 – Electronic Letter of AuthorityMar 9, 2026View
RMO No. 6-2026Amendments and Supplemental Guidelines Governing the Implementation of Revenue Memorandum Order (RMO) No. 1-2026Mar 4, 2026View
RMC No. 14-2026Clarifying Revenue Memorandum Circular No. 8-2026 on the Lifting of the Suspension of Tax Audit and Field Operations, Revenue Memorandum Order (RMO) No. 1-2026, and RMO No. 6-2026 on the Implementation of Revised Audit Policies, Procedures, and SafeguardsMar 4, 2026View
RMC No. 13-2026Circularizing Republic Act No. 12312, titled "An Act Banning and Declaring Illegal Offshore Gaming Operations in the Philippines and Other Operations Related thereto, Repealing for the Purpose Republic Act Numbered Eleven Thousand Five Hundred Ninety, Otherwise Known as 'An Act Taxing Philippine Offshore Gaming Operations', and for Other Purposes"Feb 27, 2026View
RMO No. 1-2026Prescribing Revised Policies, Controls, and Procedures for Tax Audit and Assessment Following the Lifting of the Suspension Imposed Under Revenue Memorandum Circular No. 107-2025Jan 27, 2026View
RMC No. 8-2026Resumption of All Tax Audit and Field Operations of the Bureau of Internal Revenue that were Suspended Under Revenue Memorandum Circular No. 107-2025Jan 27, 2026View
RMC No. 5-2026Letter of Authority (LOA) Verifier through REVIEJan 23, 2026View
RMC No. 109-2025Clarification on the Coverage of Audit Suspension Under Revenue Memorandum Circular No. 107-2025Dec 12, 2025View
RMC No. 107-2025Suspension of all Audit and Other Field Operations of the Bureau of Internal Revenue Until Lifted by the Commissioner of Internal RevenueNov 24, 2025View
RMC No. 98-2025Lost One (1) Set of Used/Filled-Up but Unissued BIR Form No. 1966 – Electronic Letter of AuthorityNov 3, 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
RMC No. 86-2025Circularizing Memorandum Circular No. 37, entitled "Directing the Urgent Implementation of the National Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financing Strategy 2023-2027, and Enjoining All Concerned Agencies to Fully Support and Actively Participate in the Conduct of Money Laundering/Terrorism Financing National Risk Assessment"Sep 29, 2025View
RMO No. 38-2025Consolidated Guidelines and Procedures for the Processing of Claims for Refund of Excise Tax Paid on Petroleum Products, amending Revenue Memorandum Order No. 16-2024 and other related issuancesSep 8, 2025View
RMO No. 36-2025Further Amending Revenue Memorandum Order No. 6-2023, Prescribing the Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit ProgramAug 18, 2025View