Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

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
RMO No. 38-2022Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2022 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2022-1Sep 21, 2022View
RMC No. 121-2022Prescribes the guidelines on the lifting of suspension of field audit and operations pursuant to Revenue Memorandum Circular No. 77-2022Aug 22, 2022View
RMC No. 104-2022Circularizes Civil Service Commission Resolution No. 2200209 re: policies on Flexible Work Arrangements in the governmentJul 19, 2022View
RR No. 11-2022Prescribes the guidelines and procedures for the spontaneous exchange of taxpayer specific rulingsJun 30, 2022View
RR No. 10-2022Prescribes the guidelines and procedures for requesting Mutual Agreement Procedure (MAP) assistance in the PhilippinesJun 30, 2022View
RR No. 9-2022Prescribes the policies and guidelines for the admissibility of sales documents in electronic format in relation to the implementation of Sections 237 (issuance of receipts or sales or commercial invoices) and 237-A (Electronic Sales Reporting System) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)Jun 30, 2022View
RMC No. 82-2022Clarifies the service of Letter of Authority pursuant to Revenue Audit Memorandum Order No. 1-2000Jun 30, 2022View
RMC No. 77-2022Suspends all pending Letters of Authority/Mission Orders as of May 30, 2022 and requires the submission of inventory thereafterMay 30, 2022View
RMC No. 76-2022Suspends audit and other field operations pursuant to, and under authority of, all Task Forces created thru Revenue Special Orders, Operations Memoranda and other similar orders/directivesMay 30, 2022View
RMO No. 25-2022Prescribes the BIR Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District OfficesApr 28, 2022View
RMO No. 23-2022Prescribes the standard format in the numbering of deficiency tax assessment notices pursuant to RR No. 12-99, as amended and RMC No. 3-2022Apr 27, 2022View
RMC No. 53-2022Publishes the full text of the Data Sharing Agreement between the BIR and the Philippine Statistics AuthorityApr 22, 2022View
RMC No. 48-2022Revises provisions on the submission of financial statements of cooperatives registered under the Cooperative Development Authority as a requirement for the renewal of Certificate of Tax Exemption of cooperatives pursuant to RMO No. 76-2010Apr 20, 2022View
RMC No. 43-2022Prescribes the non-imposition of surcharge on amended tax returnsApr 12, 2022View
RMC No. 40-2022Provides clarifications and guidelines on the use of Electronic Audited Financial Statement (eAFS) SystemApr 6, 2022View
RMC No. 36-2022Prescribes the uniform template for VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies in relation to Q & A No. 34 of RMC No. 24-2022Apr 6, 2022View
RMO No. 22-2022Amends certain provisions of RMO No. 9-2022 (Use of Video Conference Hearing as Alternative Mode to Face-to-Face Formal Investigation/Hearing for Administrative Cases, amendment to RMO No. 19-2011)Apr 4, 2022View
RMO No. 21-2022Prescribes the guidelines and procedures in the implementation of Monitoring and Managing Administrative Cases (MMAC) in the Bureau of Internal Revenue (BIR)Apr 1, 2022View
RMC No. 23-2022Suspends the Income Tax incentives granted to Registered Business Enterprises (RBEs) for violating the Work-From-Home (WFH) threshold as prescribed by the Fiscal Incentives Review BoardMar 9, 2022View
RMO No. 14-2022Amends RMO No. 40-2020 relative to the revised guidelines and procedures in the processing of Clearances in the National Office and Regional/District OfficesFeb 17, 2022View
RMC No. 20-2022Provides guidance on the filing of Requests for Confirmation, Tax Treaty Relief Applications and Tax Sparing ApplicationsFeb 17, 2022View
RMC No. 19-2022Provides clarification and guidance on Section 8 of RR No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the NIRC of 1997, as amended by RA No. 11534 (CREATE)Feb 4, 2022View
RR No. 1-2022Extends the deadline for the filing of returns and payment of the corresponding taxes due thereon, including submission of required documents (position papers, replies, protests, documents and other similar letters and correspondences in relation to on-going BIR audit investigation), application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Regional and District Offices classified under Alert Level 3 or higherJan 27, 2022View
RMO No. 9-2022Prescribes the policies and procedures on the use of Video Conference Hearing as alternative mode to face-to-face formal investigation/hearing for administrative casesJan 21, 2022View
RMC No. 10-2022Publishes the CY 2022 BIR Priority Programs and ProjectsJan 20, 2022View