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Showing 98 results: BIR issuances on Collection and enforcement

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 4-2026Prescribing guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for Micro TaxpayersJun 22, 2026View
RMO No. 11-2026Updated Cost to Collect Threshold for Accounts Receivable/Delinquent Accounts (AR/DA) for Collection Enforcement PrioritizationMay 12, 2026View
RMC No. 76-2025Extension of the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR Audit Investigation, Application for Tax Refund and Issuance of Assessment Notices and Warrants of Distraint and Levy for Taxpayers within the jurisdiction of Revenue District Offices and Regional Offices of the Bureau of Internal Revenue that were affected by the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong"Jul 25, 2025View
RMC No. 22-2025CY 2025 BIR Priority Programs and ProjectsMar 24, 2025View
RR No. 12-2025Further amending Section 5 of Revenue Regulations No. 3-69, relative to the due process requirement in the service and execution of summary remediesMar 6, 2025View
RR No. 17-2024Prescribing the presentation of tax clearance prior to final settlement of government contractsSep 17, 2024View
RMC No. 96-2024Amending certain provisions of RMC No. 5-2001 on the grounds and procedures for the implementation of Section 206 of the Tax Code on 1997 on Constructive DistraintAug 29, 2024View
RMC No. 85-2024Circularizing Republic Act No. 12001, titled “An Act Instituting Reforms in Real Property Valuation and Assessment in the Philippines, Reorganizing the Bureau of Local Government Finance, Granting of Tax Amnesty on Real Property, and Special Levies on Real Property, and Appropriating Funds Therefor.”Jul 30, 2024View
RMC No. 65-2024Clarifies certain issues relative to the implementation of Section 19 of RA No. 11976, otherwise known as the "Ease of Paying Taxes Act", which added Section 110(D) of the National Internal Revenue Code of 1997, as amended (Tax Code), that introduced the Output VAT Credit on uncollected receivablesJun 14, 2024View
RMO No. 16-2024Amends Revenue Memorandum Order No. 19-2006 regarding the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products.May 3, 2024View
RMC No. 42-2024CY 2024 BIR Priority Programs and ProjectsMar 19, 2024View
RR No. 11-2023Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amendedSep 14, 2023View
RMO No. 18-2023Amends the policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) as provided in RMO No. 33-2018May 19, 2023View
RMC No. 38-2023Publishes CY 2023 BIR Priority Programs and ProjectsMar 23, 2023View
RMO No. 29-2022Prescribes the policies and guidelines in the conduct of public auction of distrained personal properties, seized/levied real properties and acquired personal and real assetsMay 26, 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. 2-2022Amends portions of RMO No. 10-2021 relative to the prescribed Standard Success Indicators for the Regional DivisionsJan 14, 2022View
RR No. 22-2021Extends the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents, application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Revenue Regional and District Offices that were adversely affected by Typhoon Odette (Published in Manila Times on January 4, 2022)Dec 31, 2021View
RMO No. 28-2021Amends certain provisions of RMO No. 22-2020 relative to the policies, guidelines and procedures in the handling/resolution of concerns/complaints received thru the 8888 Citizen's Complaint Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other feedback mechanismsOct 26, 2021View
RMC No. 93-2021Suspends the running of the statute of limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the countryAug 9, 2021View
RMC No. 80-2021Clarifies the suspension of the statute of limitations on assessment and collection of taxes due to the declaration of quarantine in various areas in the countryJun 29, 2021View
RR No. 32-2020Further amends Revenue Regulations No. 4-2019, as amended, by extending the period of availment of Tax Amnesty on Delinquencies until June 30, 2021. RR 32-2020Dec 21, 2020View
RMC No. 127-2020Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020Dec 4, 2020View
RR No. 15-2020Further amends RR No. 4-2019, as amended, relative to the period and manner of availment of Tax Amnesty on DelinquenciesJun 19, 2020View
RMC No. 61-2020Further extends the deadline for availment of Tax Amnesty on Delinquencies under RR No. 4-2019, as amended by RR No. 5-2020 in relation with RMC No. 33-2020, RMC No. 38-2020 and RR No. 11-2020Jun 15, 2020View