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. 131-2021 | Publishes the full text of Inter Agency Task Force Memorandum Circular No. 2021-2 titled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2021 under Executive Order (EO) No. 80, s. 2012 and EO No. 201, s. 2016” | Dec 31, 2021 | View |
| RMC No. 129-2021 | Publishes the full text of Government Quality Management Committee (GQMC) Memorandum Circular No. 2021-1 titled “Guidelines on the Validation of ISO Quality Management System (QMS) Certification/Recertification Submitted as Evidence of Compliance for a Criterion or Requirement for the Grant of the Fiscal Year (FY) 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 |
| RMO No. 32-2021 | Prescribes the policies and procedures relative to the publication in newspaper of revenue issuances and other information materials | Nov 2, 2021 | View |
| RMO No. 31-2021 | Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2021 Performance-Based Bonus per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2021-1 | Nov 2, 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. 85-2021 | Publishes the full text of the IATF Memorandum Circular No. 2021-1 dated June 3, 2021, by the Secretary of Department of Budget and Management and Chairman of Administrative Order 25 Inter-Agency Task Force, entitled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year 2021 under EO No. 80, s. 2012 and EO No. 201, s. 2016” | Jul 15, 2021 | View |
| RMC No. 84-2021 | Circularizes Executive Order No. 138 titled “Full Devolution of Certain Functions of the Executive Branch to Local Governments, Creation of a Committee on Devolution, and for Other Purposes” | Jul 15, 2021 | View |
| RMC No. 83-2021 | Circularizes the Implementing Rules and Regulations of Title XIII of Republic Act (RA) No. 8424, otherwise known as the "National Internal Revenue Code of 1997", as amended by RA No. 11534 (CREATE Act) | Jul 12, 2021 | View |
| RMC No. 79-2021 | Circularizes the PSA Advisory dated May 19, 2021 with subject “Philippine Identification (PhilID) Cards as the Official Proof of Identity for Transactions with Government and Private Entities” | Jun 28, 2021 | View |
| RMC No. 56-2021 | Circularizes the Implementing Rules and Regulations of Section 4 (nnn) of Republic Act No. 11494 (Bayanihan to Recover as One Act) | May 3, 2021 | View |
| RR No. 1-2021 | Implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under RA No. 11525 (COVID-19 Vaccination Program Act of 2021) | Apr 8, 2021 | View |
| RMC No. 40-2021 | Publishes the full text of COA-DBM Joint Circular No. 1, s. 2021 dated March 8, 2021 entitled, “Guidelines Implementing Executive Order (E.O.) No. 87 Directing that all Accounts Payable Which Remain Outstanding for Two Years or More in the Books of National Government Agencies be Reverted to the Accumulated Surplus of Deficit of the General Fund of the National Government” | Mar 25, 2021 | View |
| RMC No. 36-2021 | Prescribes changes and guidelines on the shift from final to a creditable system on the value-added tax (VAT) withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including Government-Owned or –Controlled Corporations (GOCCs) | Mar 5, 2021 | View |
| RMC No. 32-2021 | Prescribes the standard guidelines and mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for Interim Performance-Based Bonus | Mar 2, 2021 | View |
| RMC No. 9-2021 | Circularizes Administrative Order No. 23 titled "Eliminating Overregulation to Promote Efficiency of Government Processes" | Jan 11, 2021 | View |
| RMC No. 8-2021 | Circularizes Republic Act No. 11467, titled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes" | Jan 11, 2021 | View |
| RMO No. 4-2021 | Consolidates the policies and guidelines in the monitoring of attendance and leave management amending RMO No. 28-2008, as amended by RMO No. 21-2011 | Jan 6, 2021 | View |
| RMC No. 134-2020 | Allows the acceptance of tax returns of National Government Agencies mandated to file tax returns thru the eFPS in areas affected by Typhoon Rolly in Bicol Region | Dec 11, 2020 | View |
| RMC No. 127-2020 | Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020 | Dec 4, 2020 | View |
| RMO No. 40-2020 | Prescribes the revised guidelines and procedures in the processing and issuance of clearances in the National Office and Regional/District Offices | Nov 23, 2020 | View |
| RMO No. 29-2020 | Prescribes the guidelines and procedures in the conduct of Pre-Repair Inspection and Inspection and Acceptance of Delivered Goods and Services, Infrastructure Projects and Consulting Services in the BIR | Sep 7, 2020 | View |
| RMC No. 71-2020 | Circularizes the advisory for the adoption of fast-track measures during the COVID-19 state of calamity issued by the Anti-Red Tape Authority through its Advisory No. 01 Series of 2020 | Jul 17, 2020 | View |
| RMC No. 143-2019 | Clarifies the inclusion of taxpayers as top Withholding Agents who are obliged to remit the 1% and 2% Creditable Withholding Taxes pursuant to the criteria of Revenue Regulations No. 7-2019 | Dec 27, 2019 | View |