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)
Showing 698 results: BIR issuances on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 27-2011 | Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 | Jul 1, 2011 | View |
| RMO No. 22-2011 | Amends the Audit Criteria for Taxable Years 2009 and 2010 | Jun 1, 2011 | View |
| RMO No. 19-2011 | Promulgates and implements the Revised Rules of Procedure in the Investigation/Hearing of Administrative Cases | May 16, 2011 | View |
| RMC No. 17-2011 | Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax compliance | Apr 4, 2011 | View |
| RMO No. 14-2011 | Establishes the Computer Assisted Audit Tools & Techniques System (CAATTS) Laboratory | Mar 18, 2011 | View |
| RMO No. 13-2011 | Amends certain provision of RMO No. 6-2010 relative to the stamping of Income Tax Returns and the attached audited Financial Statements, and the number of copies of tax returns to be submitted and filed | Mar 17, 2011 | View |
| RMC No. 12-2011 | Notifies the loss of 1 set of unused BIR Form No. 0421- Tax Verification Notice | Mar 2, 2011 | View |
| RMO No. 04-2011 | Amends the Audit Criteria for Taxable Years 2009 and 2010 | Feb 7, 2011 | View |
| RMO No. 03-2011 | Prescribes the CY 2011 Audit Criteria | Feb 1, 2011 | View |
| RMO No. 88-2010 | Prescribes the guidelines and procedures in the issuance and enforcement of Subpoena Duces Tecum and the prosecution of cases for “Failure to Obey Summons” | Dec 22, 2010 | View |
| RMC No. 98-2010 | Prescribes the guidelines and procedures for the treatment of unserved Letter Notices, Letter of Authorities and Tax Verification Notices in instances where the concerned taxpayers cannot be located | Dec 21, 2010 | View |
| RR No. 16-2010 | Prescribes the guidelines, rules and procedures in the filing of confidential information and the investigation of cases arising therefrom | Dec 10, 2010 | View |
| RR No. 15-2010 | Amends certain provisions of RR No. 21-2002, as amended, authorizing the Commissioner of Internal Revenue to prescribe additional procedural and/or documentary requirements in connection with the preparation and submission of financial statements accompanying the tax returns | Dec 10, 2010 | View |
| RR No. 14-2010 | Amends pertinent provisions of RR Nos. 11-2006 and 4-2010 on the accreditation of tax practitioners/agents as a prerequisite to their practice and representation before the BIR | Dec 10, 2010 | View |
| RMO No. 82-2010 | Prescribes the criteria and procedures for attrition of officials and employees of the BIR, including submission of required documents and reports, under RA No. 9335 (Attrition Act of 2005) | Dec 6, 2010 | View |
| RMC No. 87-2010 | Notifies the loss of 1 set of unused BIR Form No. 0421 – Tax Verification Notice | Nov 24, 2010 | View |
| RMO No. 81-2010 | Prescribes the guidelines on the preparation and submission of documents and reports required by the Department of Budget and Management | Nov 5, 2010 | View |
| RMO No. 80-2010 | Prescribes the CY 2010 Audit Criteria | Nov 2, 2010 | View |
| RR No. 10-2010 | Provides the guidelines relative to the exchange of information pursuant to an existing international convention or agreement on tax matters | Oct 6, 2010 | View |
| RR No. 9-2010 | Provides 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 conditions | Sep 13, 2010 | View |
| RMO No. 71-2010 | Prescribes the guidelines and procedures for the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion System | Aug 17, 2010 | View |
| RMO No. 69-2010 | Prescribes the guidelines on the issuance of electronic Letters of Authority, Tax Verification Notices and Memoranda of Assignment | Aug 13, 2010 | View |
| RMO No. 68-2010 | Prescribes the guidelines and procedures in the verification and surrender of Documentary Stamp Tax Electronic Imprinting Machines and transfer of unused/unloaded Documentary Stamp Tax balance to the Electronic Documentary Stamp Tax System | Aug 11, 2010 | View |
| RMC No. 67-2010 | Circularizes the revocation of BIR Ruling No. DA-722-2006 issued in favor of Atlas Consolidated Mining and Development Corporation | Aug 10, 2010 | View |
| RMO No. 64-2010 | Amends Revenue Memorandum Order No. 62-2010, which provides supplemental guidelines on the electronic issuance of Letters of Authority (eLA) and related audit policies and procedures | Jul 16, 2010 | View |