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Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

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Showing 98 results: BIR issuances on Collection and enforcement

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 84-2016Exempts all taxpayers applying for issuance of tax credit/refund based on Writ of Execution issued by the Court of Tax Appeals and Supreme Court from the requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification SlipsAug 8, 2016View
RMC No. 80-2016Lifts the suspension of effectivity of certain revenue issuances provided under RMC No. 69-2016Jul 22, 2016View
RMC No. 75-2016Clarifies certain issues relative to the suspension of all BIR audit prescribed under RMC No. 70-2016Jul 18, 2016View
RMC No. 74-2016Streamlines the requirements and process in issuing Tax Clearances required under Executive Order No. 398Jul 14, 2016View
RMO No. 35-2016Prescribes the use of the new revised Consolidated Warrant of Distraint and/or Levy Status Report with Monthly Consolidated List of Seized PropertiesJun 30, 2016View
RMO No. 26-2016Prescribes the policies and guidelines in handling disputed assessmentsJun 14, 2016View
RR No. 1-2016Amends certain provisions of Revenue Regulations No. 3-2005Feb 10, 2016View
RMO No. 22-2015Amends certain portions of RMO No. 11-2014 relative to the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/Delinquent AccountsOct 12, 2015View
RMO No. 01-2015Further amends certain provisions of RMO No. 10-2014, as amended by RMO No. 33-2014Jan 7, 2015View
RMO No. 38-2014Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts FundDec 9, 2014View
RMC No. 70-2014Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetizationSep 9, 2014View
RMO No. 11-2014Prescribes the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/ Delinquent AccountsFeb 13, 2014View
RMO No. 10-2014Prescribes the policies, guidelines and procedures in the accreditation of importers and customs brokers and the revocation thereofFeb 10, 2014View
RR No. 18-2013Amends certain sections of RR No. 12-99 relative to the due process requirement in the issuance of a deficiency tax assessmentNov 28, 2013View
RMO No. 02-2013Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax TreatiesFeb 18, 2013View
RR No. 15-2012Prescribes the regulations on the accreditation of printers as a prerequisite to the printing services of official receipts, sales invoices and other commercial receipts and/or invoicesDec 5, 2012View
RMC No. 39-2012Requires the withholding of Income Tax on backwages, allowances and benefits received by employees through garnishments of debts or credits pursuant to a labor dispute awardAug 6, 2012View
RMC No. 28-2012Publishes the full text of the Implementing Guidelines of the Memorandum of Agreement between the BIR and MGBJun 21, 2012View
RMC No. 43-2011Circularizes Section 19 of RA No. 9679 known as the “Human Development Mutual Fund Law of 2009”Sep 28, 2011View
RMO No. 02-2011Amends certain provisions of RMO No. 71-2010 relative to the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion SystemJan 7, 2011View
RR No. 9-2010Provides the policies and guidelines for the abatement of surcharges and/or compromise penalties in relation to the filing of tax returns and payment of taxes under certain conditionsSep 13, 2010View
RMO No. 71-2010Prescribes the guidelines and procedures for the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion SystemAug 17, 2010View
RMC No. 43-2010Circularizes the full text of the Memorandum of Agreement between the BIR and the Office of the OmbudsmanMay 31, 2010View
RMO No. 42-2010Prohibits the issuance of Temporary Restraining Orders on the collection of taxes against the BIR by courts other than the Court of Tax Appeals, the issuance of warrants of distraint and garnishment, and/or levy on final decisions of the BIR on disputed assessments, cases filed before the Court of Tax Appeals, and the sale of property distrained and garnishedMay 4, 2010View
RMO No. 27-2010Prescribes the enhanced policies and guidelines to re-invigorate the Run After Tax Evaders ProgramMar 17, 2010View