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
RMC No. 110-2020Clarifies the proper modes of service of an electronic Letter of AuthorityOct 6, 2020View
RMC No. 108-2020Prescribes the use of BIR Form Nos. 2119 – Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 – VAPP Payment Form pursuant to Revenue Regulations No. 21-2020Oct 6, 2020View
RMC No. 102-2020Prescribes the revised format for the Notice of Discrepancy pursuant to Revenue Regulations No. 22-2020Sep 25, 2020View
RR No. 22-2020Amends certain Sections of RR No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018, relative to the Due Process requirement in the issuance of a Deficiency Tax Assessment. ​RR 22-2020Sep 16, 2020View
RR No. 21-2020Prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program for Taxable Year 2018 under certain conditionsSep 4, 2020View
RR No. 20-2020Amends certain provisions of RR No. 06-2008 (Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock held as Capital Assets)Aug 17, 2020View
RMO No. 26-2020Prescribes the use of the revised Exchange of Information Manual, amending for this purpose Revenue Memorandum Order Nos. 2-2013 and 3-2013Aug 11, 2020View
RMO No. 22-2020Prescribes the policies, guidelines and procedures in the handling/resolution of complaints received through the 8888 Citizens' Complaints Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other Feedback MechanismsJul 14, 2020View
RMO No. 21-2020Prescribes the policies, guidelines and procedures for the inspection or supervision of the destruction/disposal and determination of deductible expense pertaining to inventory of goods/assets which have been declared as waste or obsoleteJul 10, 2020View
RMO No. 19-2020Consolidates the policies and procedures governing the grant of Study Leave for BIR personnelJul 7, 2020View
RMO No. 18-2020Prescribes the revised policies and procedures in all official learning and development programs from external learning institutionsJul 3, 2020View
RMC No. 63-2020Publishes the guidelines on the grant of the Performance-Based Bonus for Fiscal Year 2020 under EO No. 80, s. 2012 and EO No. 201, s. 2016Jun 23, 2020View
RMC No. 52-2020Temporarily allows the filing via email of withdrawal of protest on Assessment Notices or Appeal on FDDA for purposes of Tax AmnestyMay 27, 2020View
RMC No. 49-2020Provides additional options in the acceptance and processing of the filed 2019 Income Tax Returns and its required attachments and provides guidelines thereonMay 22, 2020View
RR No. 6-2020Implements the Tax Exemption provision of RA No. 11469 (Bayanihan to Heal as One Act)Mar 30, 2020View
RMC No. 34-2020Suspends the running of the Statute of Limitations in the assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of a National Emergency from the COVID-19 SituationMar 30, 2020View
RMC No. 31-2020Extends the period of submission or filing of documents and correspondences pursuant to certain provisions in the Tax Code, as amended, and existing Revenue RegulationsMar 23, 2020View
RMC No. 15-2020Prescribes the manner on how concerned taxpayers shall be informed of the procedures in responding to the issuance of Deficiency Tax AssessmentsFeb 27, 2020View
RMO No. 7-2020Prescribes the policies and guidelines in the audit/investigation of cooperativesFeb 18, 2020View
RMC No. 11-2020Further clarifies certain issues on Tax Amnesty on Delinquencies thereby amending and supplementing RMC No. 57-2019Feb 6, 2020View
RMC No. 10-2020Suspends the requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and allows their use subject to compliance requirementFeb 6, 2020View
RMO No. 5-2020Prescribes the Operational Key Performance Indicators (KPIs) for CY 2020Feb 5, 2020View
RMC No. 8-2020Notifies the loss of several triplicate copies of used/issued BIR Form No. 0402 – Authority to Cancel AssessmentFeb 5, 2020View
RMC No. 135-2019Reiterates the prescribed procedures in the availment of the Tax Amnesty on Delinquencies and additional clarification on issues raised relative theretoDec 11, 2019View
RMC No. 129-2019Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2019-1 by the Acting Secretary of DBM and Secretary of the DTI entitled “Guidelines in the Validation of the ISO 9001: 2015 Quality Management System Certification/Recertification as a Support to Operations Requirement for the Grant of the FY 2019 Performance-Based Bonus (PBB)Nov 29, 2019View