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. 123-2019 | Prescribes the CY 2020 BIR Priority Programs | Nov 22, 2019 | View |
| RMO No. 53-2019 | Amends further certain provisions of RMO No. 25-2014, as amended by RMO No. 46-2019 relative to the preparation of the "Reports on Drastic Changes in Collection Performance" | Oct 29, 2019 | View |
| RMO No. 51-2019 | Prescribes the guidelines and procedures for the processing and issuance of Tax Residency Certificate | Oct 22, 2019 | View |
| RMC No. 102-2019 | Provides additional issues relative to the implementation of Estate Tax Amnesty pursuant to the provisions under Title II of Republic Act No. 11213 (Tax Amnesty Act) | Oct 4, 2019 | View |
| RMC No. 94-2019 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2019-1 (Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019) | Sep 9, 2019 | View |
| RMO No. 46-2019 | Further amends the procedures, policies and guidelines in the preparation of "Reports on Drastic Changes in Collection Performance" (BIR Form Nos. 1771A to 1771C) and revises the format thereof | Aug 8, 2019 | View |
| RMO No. 45-2019 | Amends the definition of the term "Accounts Receivable/Delinquent Accounts" (AR/DAs) to be reported in the Financial Statements | Aug 7, 2019 | View |
| RMC No. 77-2019 | Publishes the full text of the Memorandum of Collaboration (MOC) and MOC Sub-Agreement to ensure safe and efficient data sharing in accordance with RA No. 10173, RA No. 10963 and EO No. 53 between BIR and the Insurance Commission | Aug 6, 2019 | View |
| RMO No. 41-2019 | Prescribes the required documents in the processing of request for the lifting of Warrant of Garnishment, Notice of Tax Lien, Notice of Levy and Notice of Encumbrance | Jul 31, 2019 | View |
| RMO No. 40-2019 | Prescribes the procedures for the proper service of Assessment Notices in accordance with the provisions of Section 3.1.6 of Revenue Regulations No. 18-2013 | Jul 30, 2019 | View |
| RMO No. 33-2019 | Prescribes the policies, guidelines and procedures in the processing and monitoring of Estate Tax Amnesty availment pursuant to RA No. 11213 (Tax Amnesty Act) and issuance of the corresponding Electronic Certificates Authorizing Registration (eCARs) | Jun 27, 2019 | View |
| RMO No. 32-2019 | Amends further certain provisions of Revenue Memorandum Order (RMO) No. 32-2018, as amended by RMO No. 34-2018 | Jun 26, 2019 | View |
| RMC No. 64-2019 | Clarifies the issuance of Delinquency Verification Certificate for claims for Value-Added Tax Credit/Refund | Jun 18, 2019 | View |
| RMO No. 30-2019 | Revises the office codes for the Revenue Regions, its Divisions and Revenue District Offices including LTD – Davao City under the Large Taxpayer Service | Jun 11, 2019 | View |
| RMC No. 57-2019 | Clarifies certain issues on Tax Amnesty on Delinquencies under Revenue Regulations No. 4-2019, which implemented certain provisions of Republic Act No. 11213 (Tax Amnesty Act) | May 31, 2019 | View |
| RMO No. 25-2019 | Prescribes the policies and procedures to implement the ninety (90)-day period to process and grant claims for Value-Added Tax (VAT) Refund/Credit pursuant to Section 112 of the Tax Code | May 16, 2019 | View |
| RMO No. 24-2019 | Prescribes the policies and procedures on the submission of the Monthly and Quarterly Accomplishments of the Performance Indicators under the Program Expenditure Classification (PREXC) | May 15, 2019 | View |
| RMO No. 23-2019 | Prescribes the policies, guidelines and procedures in the processing of applications for Tax Amnesty on Delinquencies pursuant to RA No. 11213 (Tax Amnesty Act) | May 9, 2019 | View |
| RMC No. 47-2019 | Prescribes the revised guidelines and mandatory requirements for the processing and grant of Value-Added Tax refund claims within the 90-day period | Apr 16, 2019 | View |
| RMO No. 14-2019 | Establishes the BIR Merit Promotion Plan | Mar 20, 2019 | View |
| RMC No. 35-2019 | Reiterates the definition of Accounts Receivable/Delinquent Accounts for purposes of issuance of Delinquency Verification Certificates and Tax Clearance for certain/specific purpose | Mar 14, 2019 | View |
| RMC No. 26-2019 | Circularizes RA No. 11213 entitled "An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies", together with the Veto Message of President Rodrigo R. Duterte | Feb 26, 2019 | View |
| RMO No. 7-2019 | Updates the BIR Operational Key Performance Indicators for CY 2019 | Feb 1, 2019 | View |
| RMC No. 18-2019 | Notifies the loss of one (1) set of unused BIR Form No. 0402 – Authority to Cancel Assessment | Jan 25, 2019 | View |
| RMC No. 5-2019 | Prescribes the CY 2019 BIR Priority Programs | Jan 16, 2019 | View |