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 107 results: BIR issuances on Estate and donor's tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 93-2019 | Amends the answer to Question No. 2 of RMC No. 85-2018 relative to the issuance of Electronic Certificate Authorizing Registration in the transfer of real properties | Sep 5, 2019 | View |
| RMO No. 41-2019 | Prescribes the required documents in the processing of request for the lifting of Warrant of Garnishment, Notice of Tax Lien, Notice of Levy and Notice of Encumbrance | Jul 31, 2019 | View |
| RMC No. 68-2019 | Provides clarification on certain issues relative to the Estate Tax Amnesty under Republic Act No. 11213 (Tax Amnesty Act) | Jul 5, 2019 | View |
| RMC No. 67-2019 | Publishes the full text of several Presidential issuances | Jul 4, 2019 | View |
| RMO No. 33-2019 | Prescribes the policies, guidelines and procedures in the processing and monitoring of Estate Tax Amnesty availment pursuant to RA No. 11213 (Tax Amnesty Act) and issuance of the corresponding Electronic Certificates Authorizing Registration (eCARs) | Jun 27, 2019 | View |
| RR No. 8-2019 | Amends pertinent provisions of Sections 9 and 10 under RR No. 12-2018 | Jun 25, 2019 | View |
| RR No. 6-2019 | Implements the provisions of Estate Tax Amnesty pursuant to Republic Act No. 11213 (Tax Amnesty Act) | May 31, 2019 | View |
| RMC No. 54-2019 | Prescribes the revised BIR Form Nos. 1800 (Donor's Tax Return) and 1801 (Estate Tax Return) Version January 2018 | May 21, 2019 | View |
| RMO No. 19-2019 | Creates the Alphanumeric Tax Code for Tax Amnesty on Estate and Delinquencies pursuant to the implementation of Republic Act No. 11213 ( Tax Amnesty Act) | Apr 29, 2019 | View |
| RR No. 3-2019 | Prescribes the use of the Electronic Certificate Authorizing Registration System relative to transactions involving registration and transfer of real and personal properties pursuant to Section 5(B) of the NIRC of 1997, as amended, and in relation to Sections 58(E), 95 and 97 of the same Code | Mar 28, 2019 | View |
| RMC No. 26-2019 | Circularizes RA No. 11213 entitled "An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies", together with the Veto Message of President Rodrigo R. Duterte | Feb 26, 2019 | View |
| RMO No. 3-2019 | Creates and drops the Alphanumeric Tax Code on Microfinance Non-Government Organization and Documentary Stamp Tax in BIR Form 2000-OT under RA No. 10963 (TRAIN Act) | Jan 15, 2019 | View |
| RMO No. 49-2018 | Authorizes Revenue Collection Officers to accept tax payments pertaining to ONETT of taxpayers availing the Fast Lane | Nov 13, 2018 | View |
| RMO No. 48-2018 | Prescribes additional cases to be covered by Tax Verification Notice | Nov 5, 2018 | View |
| RMC No. 85-2018 | Clarifies certain issues relative to the issuance of Electronic Certificate Authorizing Registration (eCAR) for transferring real properties with the Land Registration Authority | Oct 1, 2018 | View |
| RMC No. 38-2018 | Reiterates the guidelines in registration, updates and other tax compliance requirements of candidates, political parties/party list groups and campaign contributors | May 23, 2018 | View |
| RR No. 12-2018 | Consolidates Revenue Regulations on Estate Tax and Donor's Tax incorporating the amendments introduced by RA No. 10963 (TRAIN Law) | Mar 15, 2018 | View |
| RR No. 4-2018 | Provides the rules and regulations implementing the Documentary Stamp Tax rate adjustment under RA No. 10963 (TRAIN Law) | Jan 15, 2018 | View |
| RMO No. 18-2017 | Prescribes the policies, guidelines and procedures for tagging/classifying inactive business taxpayers | Aug 14, 2017 | View |
| RMC No. 70-2016 | Suspends all audit of the BIR effective July 1, 2016 and requires the submission of inventory of pending Letters of Authority/Letter Notices as of June 30, 2016 | Jul 1, 2016 | View |
| RMO No. 24-2016 | Prescribes the investigation of parties in transactions involving transfer/assignment/sale of properties | Jun 8, 2016 | View |
| RMC No. 30-2016 | Reminds candidates of the May 9, 2016 National and Local Elections of their tax obligations | Mar 14, 2016 | View |
| RMC No. 77-2015 | Clarifies the procedures in the processing of Estate Tax returns for agricultural properties covered by the Comprehensive Agrarian Reform Program | Dec 17, 2015 | View |
| RMC No. 75-2015 | Suspends all audit and other field operations of the BIR effective December 16, 2015 | Dec 15, 2015 | View |
| RMO No. 19-2015 | Prescribes the BIR Audit Program | Sep 18, 2015 | View |