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 205 results: BIR issuances on Deadlines and extensions
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 3-2023 | Prescribes the policies and guidelines on the Online Registration of Books of Accounts | Jan 10, 2023 | View |
| RMC No. 130-2022 | Extends the deadline for the eFiling/filing of returns and ePayment/payment of corresponding taxes due thereon for September 26, 2022 due date | Sep 26, 2022 | View |
| RMO No. 31-2022 | Prescribes the policies, guidelines and procedures in the accomplishment reporting on BIR Programs and Projects | Jun 15, 2022 | View |
| RMC No. 73-2022 | Publishes the full text of Freedom of Information (FOI) Memorandum Circular No. 22-01 titled “FOI Program Criteria and Validation Process for the Eligibility to Fiscal Year 2022 Performance-Based Bonus (PBB)” | May 23, 2022 | View |
| RMO No. 27-2022 | Amends the Reporting and Evaluation of Accomplishments of RDOs under the Taxpayer Awareness Program | May 19, 2022 | View |
| RMC No. 46-2022 | Clarifies the deadline of submission of attachments to the 2021 Annual Income Tax Return and other matters | Apr 18, 2022 | View |
| RMC No. 43-2022 | Prescribes the non-imposition of surcharge on amended tax returns | Apr 12, 2022 | View |
| RMC No. 42-2022 | Clarifies the deadline for filing of Annual Income Tax Returns for TY ending December 31, 2021; providing guidelines in the manner of filing and payment thereof; and non-imposition of surcharge on amended returns | Apr 12, 2022 | View |
| RMO No. 15-2022 | Prescribes the Contest Mechanics for the conduct of "2022 Tax Campaign" Video Making Contest | Mar 10, 2022 | View |
| RMC No. 16-2022 | Clarifies the scope and coverage of the extension of deadlines granted pursuant to Revenue Regulations No. 1-2022 | Jan 31, 2022 | View |
| RR No. 1-2022 | Extends 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 higher | Jan 27, 2022 | View |
| RR No. 22-2021 | Extends 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, 2021 | View |
| RMC No. 130-2021 | Publishes the full text of the Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2021-10 titled “Validation Guidelines on Citizen’s Charter Compliance for the Fiscal Year 2021 Performance-Based Bonus (PBB)” | Dec 29, 2021 | View |
| RMO No. 36-2021 | Prescribes the supplemental guidelines on the grant of the FY 2021 Performance-Based Bonus (PBB) per Administrative Order No. 25 IATF-MC No. 2021-2 and amends certain portions in RMO No. 31-2021 | Dec 15, 2021 | View |
| RMC No. 116-2021 | Publishes the updated Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” | Nov 23, 2021 | View |
| RMC No. 101-2021 | Extends the deadline for the filing of applications and suspends the 90-day processing of VAT refund claims with the VAT Credit Audit Division | Sep 21, 2021 | View |
| RMC No. 95-2021 | Publishes the Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” and published under RMC No. 85-2021 | Aug 10, 2021 | View |
| RMC No. 92-2021 | Extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division (VCAD) due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country | Aug 9, 2021 | View |
| RMC No. 91-2021 | Provides the guidelines in the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to August 20, 2021 for taxpayers under ECQ and MECQ | Aug 3, 2021 | View |
| RMO No. 20-2021 | Amends RMO No. 31-2020 relative to the giving of points for RDOs' accomplishment on the Taxpayer Awareness Program | Jun 17, 2021 | View |
| RMC No. 46-2021 | Clarifies the deadline of filing of Annual Income Tax Returns (AITR) for Taxable Year ending December 31, 2020; provides guidelines in the manner of filing thereof, including the use of electronic signature; and reiterates availability of eAFS | Apr 6, 2021 | View |
| RMC No. 45-2021 | Extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT refund with VAT Credit Audit Division (VCAD) | Apr 5, 2021 | View |
| RMC No. 44-2021 | Amends RMC No. 76-2020 to include BIR Form No. 1709 (Information Return on Transactions with Related Party) thru the electronic Audited Financial Statement (eAFS) System | Mar 31, 2021 | View |
| RMC No. 39-2021 | Extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit Division | Mar 22, 2021 | View |
| RMO No. 12-2021 | Announces the conduct of "Sama-sama sa Hamon ng Panahon: Buwis Ko, Para sa Pilipino" music video contest | Mar 17, 2021 | View |