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 1,513 results: BIR issuances on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 61-2021Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Department of Trade and IndustryMay 17, 2021View
RMC No. 60-2021Publishes the Amended Rules and Regulations to Implement RA No. 9335 (Attrition Act of 2005)May 17, 2021View
RR No. 5-2021Implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997Apr 8, 2021View
RMC No. 50-2021Prescribes guidelines in the filing and payment of Annual Income Tax Return by Non-Individual Taxpayers for the Taxable Years Ending July 31, 2020 to June 30, 2021Apr 8, 2021View
RMC No. 47-2021Notifies the loss of sixty-nine (69) sets of unused/unissued BIR Form No. 2524 – Revenue Official ReceiptApr 6, 2021View
RMC No. 44-2021Amends RMC No. 76-2020 to include BIR Form No. 1709 (Information Return on Transactions with Related Party) thru the electronic Audited Financial Statement (eAFS) SystemMar 31, 2021View
RMO No. 12-2021Announces the conduct of "Sama-sama sa Hamon ng Panahon: Buwis Ko, Para sa Pilipino" music video contestMar 17, 2021View
RMC No. 35-2021Prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS)Mar 3, 2021View
RMC No. 34-2021Prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS)Mar 3, 2021View
RMC No. 33-2021Announces the availability of the Offline Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8Mar 3, 2021View
RMC No. 32-2021Prescribes the standard guidelines and mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for Interim Performance-Based BonusMar 2, 2021View
RMC No. 30-2021Circularizes the full text of House Resolution No. 1538 (A Resolution congratulating and commending the Bureau of Internal Revenue (BIR) under the leadership of Commissioner Caesar R. Dulay and the entire Economic Team of His Excellency, President Rodrigo Duterte, for achieving an all-time High of 15.14% over its tax collection target for the Fiscal Year 2020 thereby providing the much-needed fiscal boost at these crucial times when the Philippines strives to recover from the economic devastation caused by the COVID-19 Global pandemic)Mar 1, 2021View
RMC No. 28-2021Prescribes the use of the revised BIR Form No. 2200-P [Excise Tax Return for Petroleum Products] January 2020 (ENCS)Feb 26, 2021View
RMC No. 27-2021Prescribes the use of the revised BIR Form No. 2200-AN [Excise Tax Return for Automobiles and Non-Essential Goods] January 2018 (ENCS)Feb 26, 2021View
RMO No. 9-2021Prescribes the simplified guidelines and procedures on the use of Computerized Accounting System (CAS), Computerized Book of Accounts (CBA), and/or its Components, including Electronic Storage System (ESS), Middleware and Other Similar SystemsFeb 19, 2021View
RMC No. 22-2021Prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020Feb 18, 2021View
RMC No. 21-2021Circularizes Joint Circular No. 001-2021 which prescribes the Implementing Guidelines for Field Testing Under the Fuel Marking Program pursuant to RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Law)Feb 16, 2021View
RMC No. 20-2021Circularizes RA No. 11494 (An Act Providing for COVID-19 Response and Recovery Interventions and Providing Mechanisms to Accelerate the Recovery and Bolster the Resiliency of the Philippine Economy, Providing Funds Therefor, and for Other Purposes)Feb 9, 2021View
RMO No. 7-2021Allocates the CY 2021 BIR collection goal by implementing officeFeb 2, 2021View
RMC No. 16-2021Prescribes the guidelines in the submission of list of recipients of income exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act), as implemented under RR No. 29-2020Jan 28, 2021View
RMC No. 15-2021Announces the availability of Central Business PortalJan 27, 2021View
RMC No. 13-2021Announces the availability of the BIR Mobile Taxpayer Identification Number Verifier ApplicationJan 27, 2021View
RMC No. 11-2021Notifies the loss of five (5) sets of unissued BIR Form No. 2524 – Revenue Official ReceiptJan 22, 2021View
RMO No. 6-2021Prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467Jan 21, 2021View
RMC No. 10-2021Publishing the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Civil Aviation Authority of the PhilippinesJan 19, 2021View