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 98 results: BIR issuances on Collection and enforcement
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 26-2010 | Publishes the full text of the Memorandum of Agreement between the BIR and the National Bureau of Investigation and Criminal Investigation and Detection Group | Mar 17, 2010 | View |
| RMC No. 17-2010 | Publishing the full text of Administrative Order No. 277-A entitled “Amending Section 2 of Administrative Order No. 277, Series of 2010 Creating an Independent Committee to Review, Assess and Evaluate All the Important Smuggling and Tax Evasion Cases Handled by the Bureau of Internal Revenue and the Bureau of Customs” | Mar 4, 2010 | View |
| RMC No. 13-2010 | Publishes the full text of Administrative Order No. 277 entitled “Creating an Independent Committee to Review, Assess and Evaluate All the Important Smuggling and Tax Evasion Cases Handled by the Bureau of Internal Revenue and the Bureau of Customs” | Feb 22, 2010 | View |
| RMO No. 16-2010 | Prescribes the policies and guidelines in determining the output Value-Added Tax liabilities of motels and other similar establishments | Feb 5, 2010 | View |
| RMO No. 12-2010 | Prescribes the policies and guidelines relative to the Assistant Chiefs’ Challenge System | Feb 2, 2010 | View |
| RMO No. 04-2009 | Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returns | Jan 30, 2009 | View |
| RMO No. 24-2008 | Provides the policies and guidelines for the development, investigation and prosecution of cases under the Run After Tax Evaders Program of the BIR | Jun 11, 2008 | View |
| RMO No. 05-2008 | Provides supplemental provisions on RMO No. 38-2007 pertaining to the identification of offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program | Jan 28, 2008 | View |
| RMO No. 41-2007 | Supplements RMO No. 39-2007 relative to the revenue officials who are authorized to issue warrants of distraint, garnishment, and/or levy for and in behalf of the Commissioner of Internal Revenue | Dec 19, 2007 | View |
| RMO No. 39-2007 | Prescribes the issuance of Warrants of Distraint and Garnishment, and/or Levy on disputed assessments finally decided by the BIR against the taxpayer on assessments upheld by the Court of Tax Appeals | Dec 13, 2007 | View |
| RMO No. 30-2007 | Directs certain revenue officials to intensify the collection of delinquent accounts through the issuance of Warrant of Distraint/Garnishment/Levy of personal/real property | Oct 1, 2007 | View |
| RMC No. 32-2007 | Circularizes the Memorandum of the Commissioner of Internal Revenue dated April 26, 2007 in relation to the new paradigm in meeting the collection target | May 2, 2007 | View |
| RR No. 3-2007 | Provides the policies, guidelines and procedures in the implementation of the Expanded One-Time Administrative Abatement of all penalties/ surcharges and interest on delinquent accounts and assessments | Feb 14, 2007 | View |
| RMO No. 23-2006 | Prescribes the guidelines and procedures on the one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006 | Oct 6, 2006 | View |
| RR No. 15-2006 | Prescribes the guidelines on the implementation of one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006 | Sep 27, 2006 | View |
| RR No. 30-2002 | Implements certain provisions of the Tax Code relative to the compromise settlement of internal revenue tax liabilitiess superseding RR Nos. 6-2000 and 7-2001 | Dec 26, 2002 | View |
| RMO No. 22-2001 | Prescribes the guidelines and procedures in the exercise of the power of the Commissioner of Internal Revenue to compromise taxes | Oct 5, 2001 | View |
| RR No. 07-2001 | Further implements certain provisions of the Tax Code of 1997 relative to the compromise settlement of internal revenue tax liabilities | Aug 1, 2001 | View |
| RMO No. 42-2000 | Prescribes the policies and procedures in the intensification of collection/settlement of delinquent accounts and disputed assessments through compromise settlement | Sep 26, 2000 | View |
| RR No. 06-2000 | Prescribes the regulations to implement the compromise settlement of internal revenue tax liabilities of taxpayers with outstanding receivable accounts and disputed assessments with the Bureau | Sep 25, 2000 | View |
| RMO No. 76-98 | Designates officials authorized to sign Warrants of Distraint and Levy/Garnishment and the lifting of the Notice of the Tax Liens and cancellation of the Writ of Garnishment and Authority to Cancel Assessment | Oct 8, 1998 | View |
| RMO No. 62-98 | Prescribes the guidelines in the submission of report of all availments of compromise settlements pursuant to RMO No. 45-98 | Jul 13, 1998 | View |
| RMO No. 02-98 | Prescribes the policies and guidelines to intensify the collection/settlement of delinquent accounts under RA No. 8424 | Jan 21, 1998 | View |