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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. 25-2024Providing guidelines, policies and procedures in the processing of claims for tax credit/refund of excess/unutilized creditable withholding taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMC No. 73-2024Publishing the Executive Order No. 61 suspending the implementation of Administrative Order No. 25 (s. 2011) and Executive Order No. 80 (s. 2012), as amendedJul 2, 2024View
RMO No. 24-2024Prescribes the Operation Key Performance Indicators for CY 2024Jun 28, 2024View
RMC No. 69-2024Lost one (1) set of used/filled-up but unissued BIR Form No. 1966 – Electronic Letter of AuthorityJun 24, 2024View
RMO No. 17-2024Amends certain provisions of Revenue Memorandum Order No. 6-2023.May 20, 2024View
RMC No. 60-2024Providing clarifications and guidance on Section 6 of Revenue Regulations No. 4-2024 on the repeal of Section 34 (K) of the National Internal Revenue Code of 1997, as amendedMay 9, 2024View
RR No. 6-2024Implements Section 45 of RA No. 11976 (Ease of Paying Taxes Act), on the imposition of reduced interest and penalty rates for micro and small taxpayersApr 11, 2024View
RMC No. 51-2024Guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Calendar Year 2023Apr 8, 2024View
RMC No. 42-2024CY 2024 BIR Priority Programs and ProjectsMar 19, 2024View
RMO No. 06-2024Prescribes the revised One-Time Transactions (ONETT) Customer Satisfaction Survey FormMar 5, 2024View
RMC No. 24-2024Publishing the full text of Administrative Order No. 15 dated January 16, 2024 entitled "Directing the Accelerated Implementation of the Government Energy Management Program (GEMP)"Feb 13, 2024View
RMO No. 03-2024Prescribes the Bureau of Internal Revenue's (BIR) Anti-Counterfeit and Anti-Piracy (ACAP) PolicyFeb 5, 2024View
RMC No. 12-2024Clarifies the treatment of foreign currency transactions for financial reporting and internal revenue tax purposesJan 22, 2024View
RMO No. 01-2024Further amends Revenue Memorandum Order No. 6-2023 prescribing the updated and consolidated policies, guidelines and procedures for BIR audit programJan 10, 2024View
RMO No. 39-2023Suspends all audit and other field operations of the BIR effective December 16, 2023Dec 13, 2023View
RMO No. 38-2023Prescribes the policies, guidelines and procedures relative to lost, damaged or unauthorized use of BIR Accountable FormsDec 12, 2023View
RMC No. 124-2023Circularizes Memorandum Circular No. 37, titled "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"Dec 12, 2023View
RR No. 13-2023Prescribes the policies and guidelines for the optional VAT-Registration of Registered Business Enterprises classified as Domestic Market Enterprise under the 5% tax on Gross Income earned in lieu of all taxes regime during the transitory period pursuant to Rule 18, Section 5 of the amended IRRs of Republic Act No. 11534 (CREATE Act)Nov 10, 2023View
RMC No. 117-2023Notifies the loss of the original copy of unused/unissued BIR Form No. 1966 – Electronic Letter of AuthorityNov 3, 2023View
RMO No. 32-2023Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2023 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (AITF-MC) No. 2023-1Sep 28, 2023View
RMO No. 29-2023Prescribes the guidelines, policies and procedures in the attainment of Quality Management System (QMS) Certification under ISO 9001:2015 Standards on the processing of One-Time Transaction (ONETT), Tax Returns at the Document Processing Divisions, processing and issuance of Tax Clearance Certificate (TCC) and retrieval and verification of BCS Reports and tax returns filed with Authorized Agent BanksAug 15, 2023View
RMO No. 28-2023Amends RMO No. 23-2023 relative to the issuance of Tax Verification Notices (TVNs) in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal GroupAug 10, 2023View
RMC No. 80-2023Clarifies issues relative to the implementation of Revenue Regulations No. 3-2023 and other related concerns on Value-Added Tax (VAT) zero-rate transactions on local purchases of the Registered Export Enterprises (REEs) and other entities granted with VAT zero-rate incentives under special laws and international agreementsAug 9, 2023View
RR No. 9-2023Provides rules and regulations governing the imposition of Excise Tax on perfumes and toilet waters as provided under Section 150(b) of the Tax Code of 1997, as amendedAug 3, 2023View
RMO No. 23-2023Prescribes the mandatory requirements and guidelines, policies and procedures in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal GroupJun 23, 2023View