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 698 results: BIR issuances on Assessment and audit

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 07-2018Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2017-2, entitled "Procedures Ensuring Quality of Validation/Assessment of Requirements for the Grant of the FY 2017 Performance-Based Bonus (PBB)"Jan 16, 2018View
RMC No. 06-2018Prescribes the CY 2018 BIR Priority ProgramsJan 16, 2018View
RMO No. 32-2017Amends pertinent provisions of RMO No.51-2010 on the eComplaint SystemNov 27, 2017View
RMC No. 89-2017Amends RMC No. 51-2007 relative to the processing of claims for issuance of tax refund/Tax Credit Certificate (TCC) and the revenue officials authorized to approve and/or issue the tax refund/TCCOct 24, 2017View
RMO No. 25-2017Prescribes the guidelines, policies and procedures in the transfer of data and records in the Integrated Tax Systems (ITS)/Electronic Tax Information System (eTIS) and other administrative and reportorial requirements for compliance by newly enlisted/transferred Large TaxpayersOct 4, 2017View
RMO No. 23-2017Enforces the strict attendance in Training Conducts in the National and Regional Offices as well as the guidelines and procedures on compliance to Revenue Special Order (RSO)/Regional Revenue Special Order (RRSO) and policy on "No Deferment"Oct 4, 2017View
RMO No. 21-2017Amends certain items in RMO No. 13-2017 relative to the guidelines on compliance on the grant of the FY 2017 Performance-Based Bonus (PBB) requirementsSep 26, 2017View
RMC No. 75-2017Promulgates and implements the People's Freedom of Information Manual of the Bureau of Internal RevenueSep 22, 2017View
RMO No. 20-2017Amends RMO No. 82-2010 on the criteria and procedures for attrition of officials and employees of the BIR under RA No. 9335 (Attrition Act of 2005) and its implementing rules and regulationsSep 14, 2017View
RMC No. 72-2017Notifies the loss of one (1) set of previously cancelled BIR Form No. 1966-Electronic Letter of AuthoritySep 5, 2017View
RMO No. 19-2017Updates the guidelines and procedures on the disposal of unserviceable propertiesAug 18, 2017View
RMC No. 64-2017Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2017-1 issued by the DBM Secretary and DTI Secretary, entitled “Guidelines on the Validation of the ISO 9001 Quality Management System (QMS) Certification or ISO-aligned QMS Documents as a Requirement for the Grant of the FY 2017 Performance-Based Bonus (PBB)”Aug 8, 2017View
RMC No. 60-2017Announces the official launch of the Seal of Honesty Certification ProgramJul 28, 2017View
RMC No. 56-2017Publishes the full text of Joint Circular No. 1 issued by CSC, COA Chairperson and DBM Secretary entitled "Rules and Regulations Governing Contract of Services and Job Order Workers in the Government"Jul 21, 2017View
RMC No. 46-2017Publishes the full text of RA No. 10926, which extends for 25 years the franchise granted to Smart Communications, Inc. to establish, maintain, lease and operate Integrated Telecommunications/Computer/Electronic Services and Stations throughout the Philippines for public domestic and international telecommunications and for other purposesJun 20, 2017View
RMO No. 14-2017Prescribes the 2017 Collection Target from Audit and the basis for the computation of the audit goalJun 13, 2017View
RMO No. 08-2017Prescribes the procedures for claiming tax treaty  benefits for dividend, interest and royalty income of non-resident income earnersMar 28, 2017View
RMO No. 06-2017Prescribes the revised guidelines and procedures in the extraction, dissemination and reporting of utilization of preprocessed Third Party InformationMar 8, 2017View
RMC No. 19-2017Amends Question and Answer to No. 12 of RMC No. 80-2010 regarding the issuance of Electronic Letters of Authority for Value-Added Tax credit/refund claims filed by direct exportersMar 2, 2017View
RMC No. 122-2016Orders the non-suspension of all audit and other field operations of the BIR during Christmas seasonNov 28, 2016View
RMC No. 111-2016Reiterates the procedures relative to the issuance of Subpoena Duces Tecum and submission of reports of investigation/verification on tax cases/docketsNov 18, 2016View
RMO No. 64-2016Amends certain provision of RMO No. 19-2015 pertaining to audit policiesNov 14, 2016View
RMC No. 109-2016Announces the non-suspension of all audit and other field operations of the BIR during Christmas seasonNov 14, 2016View
RMO No. 63-2016Identifies the Operational Key Performance Indicators (KPIs) that shall no longer be measured in CY 2016Nov 11, 2016View
RMO No. 61-2016Establishes a standard Taxpayer Feedback SystemOct 28, 2016View