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 226 results: BIR issuances on Government payments
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 52-2024 | Availability of the BIR Electronic Tax Clearance System (eTCS) for taxpayer-applicants registered under Revenue Region No. 8A – Makati City as the pilot region | Apr 8, 2024 | View |
| RMC No. 48-2024 | Prescribing the policies and procedures in the proper manner of accomplishing the new version of the Monthly Documentary Stamp Tax Declaration/Return (BIR Form 2000 version 2018) | Apr 2, 2024 | View |
| RMC No. 24-2024 | Publishing the full text of Administrative Order No. 15 dated January 16, 2024 entitled "Directing the Accelerated Implementation of the Government Energy Management Program (GEMP)" | Feb 13, 2024 | View |
| RMC No. 1-2024 | Erroneous inclusion of penalties by NGAs in electronic Tax Remittance Advice | Jan 9, 2024 | View |
| RMC No. 120-2023 | Announces the availability, use and acceptance of Taxpayer Identification Number (TIN) ID | Nov 29, 2023 | View |
| RMC No. 100-2023 | Clarifies certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of RR No. 2-2023 | Oct 4, 2023 | View |
| RMO No. 32-2023 | Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2023 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (AITF-MC) No. 2023-1 | Sep 28, 2023 | View |
| RMC No. 90-2023 | Publishes the full text of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2023-1 by the Secretary of Department of Budget and Management (DBM) and Chairman of Administrative Order (AO) 25 IATF, titled "Guidelines on the Grant of the Performance Based Bonus (PBB) for the Fiscal Year (FY) 2023 under Executive Order (EO) No. 80, s. 2012 and Executive Order No. 201, s. 2016 | Sep 11, 2023 | View |
| RMC No. 68-2023 | Further clarifies imported goods that will no longer require the issuance of “Authority to Release Imported Goods” by the BIR prior to the release by the Bureau of Customs | Jun 13, 2023 | View |
| RMC No. 63-2023 | Revokes BIR Ruling Nos. 038-2001 and 046-1995 | May 31, 2023 | View |
| RMC No. 60-2023 | Announces the availability of the enhanced BIR Registration Forms relative to the implementation of Ease of Doing Business and Efficient Government Service Delivery Act of 2018 | May 23, 2023 | View |
| RR No. 4-2023 | Amends Section 2 of RR No. 9-2016, coverage of taxpayers required to file returns through Electronic Bureau of Internal Revenue Forms (eBIRForms) | May 4, 2023 | View |
| RMC No. 47-2023 | Reiterates the proper time of remittance of Withholding Taxes by National Government Agencies and Instrumentalities, Local Government Units, and Government Owned and Controlled Corporations | May 3, 2023 | View |
| RR No. 2-2023 | Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or Instrumentalities | Apr 13, 2023 | View |
| RMC No. 31-2023 | Further clarifies imported goods that will no longer require the issuance of "Authority to Release Imported Goods" by the Bureau of Internal Revenue prior to release by the Bureau of Customs | Mar 16, 2023 | View |
| RMC No. 6-2023 | Circularizes the National Privacy Commission Advisory Opinions upholding the authority of the BIR, in its tax enforcement, assessment and collection functions, to obtain personal and sensitive information from any person pursuant to Section 4 (e) of RA No. 10173 (Data Privacy Act of 2012), in relation to Section 5 (B) of the 1997 Tax Code, as amended | Jan 17, 2023 | View |
| RMO No. 40-2022 | Prescribes the guidelines and procedures in the conduct of enforcement operations, forfeiture and prosecution of cases relative to the unlicensed/illicit/unauthorized production, importation, trade sale or possession of articles subject to Excise Tax including raw materials, packages, cigarette paper, tipping paper, cigarette filter tips, ingredients, machinery, equipment, apparatus, mechanical contrivances, and removable fixture of any sort used for their production and the unlicensed/illicit/unauthorized use or possession of false, counterfeit, restored or altered BIR internal revenue stamps, labels or tags | Sep 29, 2022 | View |
| RMO No. 38-2022 | Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2022 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2022-1 | Sep 21, 2022 | View |
| RMC No. 117-2022 | Publishes the full text of Memorandum Circular (MC) No. 3, s. 2022, re: Extending the Term of Office of Government Officials and Employees covered by MC No. 1 s. 2022 until December 31, 2022 | Aug 8, 2022 | View |
| RMC No. 111-2022 | Publishes the full text of Executive Order No. 170 titled “Adoption of Digital Payments for Government Disbursements and Collections” | Jul 26, 2022 | View |
| RMC No. 77-2022 | Suspends all pending Letters of Authority/Mission Orders as of May 30, 2022 and requires the submission of inventory thereafter | May 30, 2022 | View |
| RMC No. 71-2022 | Circularizes DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, titled ”Guidelines on the Provision of the Mandatory Statutory Benefits And Privileges of the Senior Citizens And Persons With Disabilities on their Purchases through Online (E-Commerce) and Phone Call/SMS" | May 18, 2022 | View |
| RMC No. 67-2022 | Amends certain portions of RMC No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuances of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for interim Performance-Based Bonus | May 4, 2022 | View |
| RMC No. 54-2022 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2022-1, titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2022 under Executive Order No. 80, s. 2012 and Executive Order No. 201, s. 2016" | Apr 25, 2022 | View |
| RMO No. 7-2022 | Prescribes the policies and guidelines in the creation and management of official social media accounts of the BIR | Jan 18, 2022 | View |