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 521 results: BIR issuances on Employees and compensation

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 4-2025Further amending the "De Minimis" benefits provisions of RR No. 2-98, as amended, increasing the Clothing Allowance pursuant to RA No. 11975, the Fiscal Year 2024 Genereal Appropriations Act, and Employees Achievement AwardsJan 30, 2025View
RMC No. 5-2025Amending certain provisions of RMC Nos. 11-2024. 12-2024, 13-2024 and 19-2024, provide clarifications/ transitory provisions and to align them with the provisions of R.A. No. 11976, (EOPT Act), its Implementing Rules and Regulations and other issuancesJan 16, 2025View
RMC No. 4-2025Publishing the full text of COMELEC Law Department Memorandum No. 24-09122 dated December 26, 2024 in connection with the 2025 National and Local Elections, and Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) Parliamentary ElectionsJan 14, 2025View
RMO No. 3-2025Guidelines and Procedures on the Payment of Monthly Communication Expenses (MCE) Pursuant to Department of Budget and Management (DBM) Budget Circular (BC) No. 2024-2 dated August 2, 2024Jan 13, 2025View
RMO No. 50-2024Revised guidelines, policies, and procedures for the grant of Permit for Personal Travel AbroadDec 11, 2024View
RMO No. 48-2024Adoption of the New BIR Digital Transformation Roadmap for CY 2025-2028Nov 15, 2024View
RMC No. 123-2024Clarification on the validity of a Certificate of Tax Exemption issued to certain corporationsNov 15, 2024View
RMO No. 41-2024Amending pertinent provisions of Revenue Memorandum Order (RMO) No. 24-2017 dated September 8, 2017 and RMO No. 40-2018 dated July 03, 2018 on the guidelines and procedures on the use and maintenance of the BIR Dormitory in the National and Regional OfficesOct 2, 2024View
RMC No. 107-2024Clarification on the taxability of the medical allowance granted to qualified government civilian personnel under Executive Order No. 64, series of 2024Sep 16, 2024View
RMO No. 34-2024Policies and Guidelines in the Manual and Electronic Request for Service Record (SR), Certificate of Employment (COE), Certificate of Actual Services Rendered (CASR), Assignment Record (AR) and Other Employee Documents (OED) Under the Custody of the Information Records Section (IRS) of the Personnel Division (PD)Aug 30, 2024View
RMC No. 90-2024Online Employee Request Form for Certificate of Employment, Service Record, Assignment Record and copies of documents in the 201 fileAug 13, 2024View
RMC No. 88-2024Publishing the full text of the Memorandum of Agreement between the BIR and the Philippine-Chinese Charitable Association, Inc., owner and operator of the Chinese General Hospital and Medical CenterAug 8, 2024View
RMO No. 22-2024Prescribes the Policies and Guidelines in the use of the BIR-issued Laptop Computers.Jun 14, 2024View
RMO No. 15-2024Amends Revenue Memorandum Order No. 5-2022, as amended, on the establishment and implementation of the online Citizen/Client Satisfaction Survey (CCSS) for other BIR critical services under the online Survey Feedback System (Phase 2) Project.Apr 22, 2024View
RR No. 8-2024Implements Section 21(b) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayersApr 11, 2024View
RMC No. 42-2024CY 2024 BIR Priority Programs and ProjectsMar 19, 2024View
RMC No. 31-2024Clarification on TIN Verification being required by employers from newly-hired employeesFeb 27, 2024View
RMC No. 29-2024Extension of the deadline for the submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) and clarifications in relation thereofFeb 26, 2024View
RMC No. 25-2024Amending the pertinent provisions of Revenue Memorandum Circular No. 16-2024 extending the deadline of submission of Alphabetical List of Employees/Payees from whom taxes were withheldFeb 13, 2024View
RMO No. 03-2024Prescribes the Bureau of Internal Revenue's (BIR) Anti-Counterfeit and Anti-Piracy (ACAP) PolicyFeb 5, 2024View
RMC No. 16-2024Extension of the deadline for the submission of alphabetical list of employees/payees from whom taxes were withheldJan 26, 2024View
RMC No. 13-2024Clarification on the treatment of retirement benefits expense for financial reporting and tax purposesJan 22, 2024View
RMC No. 10-2024Announcing the availability of Branch Account Registration in Online Registration and Update SystemJan 22, 2024View
RMC No. 6-2024Publishing the full text of the Joint Administrative Order No. 001-2023 guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives; and full text of Fiscal Incentives Review Board (FIRB) – Advisory No. 017-2023 regarding the availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023)Jan 10, 2024View
RMC No. 121-2023Announces the updated features and functionalities of the Online Registration and Update System (ORUS)Nov 29, 2023View