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 226 results: BIR issuances on Government payments

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 57-2014Clarifies the provisions of RR No. 1-2013 on the use of Electronic Tax Remittance AdviceJul 22, 2014View
RMO No. 23-2014Clarifies and consolidates the obligations of government agencies, bureaus and instrumentalities as Withholding AgentsJun 20, 2014View
RMO No. 18-2014Prescribes the guidelines and procedures in the implementation of the information and publicity on programs/projects/activities of government agencies required under COA Circular No. 2013-004Apr 30, 2014View
RMC No. 25-2014Publishes the full text of DBM Circular Letter No. 2013-16 entitled "Implementation of the Expanded Modified Direct Payment Scheme (ExMDPS) For Accounts Payable Due Creditors/Payees of All National Government Agencies (NGAs)"Apr 14, 2014View
RMC No. 24-2014Publishes the full text of DBM Circular Letter No. 2013-16B entitled "Addendum to DBM Circular Letter No. 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps) of National Government Agencies/Operating Units (NGAs/OUs)"Apr 14, 2014View
RMO No. 13-2014Prescribes the policies, guidelines and procedures in the management, sale/disposal of acquired/forfeited assets (absolutely forfeited personal and real properties)Mar 3, 2014View
RMO No. 02-2014Amends RMO No. 11-2004 which prescribes the use of the revised taxpayer type classification, and adopts the latest Philippine Standard Industrial Classification (PSIC) and Philippine Standard Occupational Classification (PSOC)Jan 8, 2014View
RMC No. 75-2013Suspends all audit and field operations of the Bureau of Internal Revenue effective December 16, 2013Dec 16, 2013View
RMO No. 33-2013Prescribes the use of Procurement, Payment, Inventory and Distribution System ManualDec 13, 2013View
RMO No. 12-2013Prescribes the work-around guidelines and procedures in the processing of Authority to Print (ATP) official receipts, sales invoices and other commercial invoices in the interim period until the online ATP System is fully developedMay 3, 2013View
RMC No. 36-2013Publishes the full text of Commission on Audit Circular No. 2013-004, entitled "Information and Publicity on Programs/Projects/Activities of Government Agencies"May 2, 2013View
RMC No. 20-2013Publishes the full text of National Budget Circular No. 545 entitled “Guidelines on the Release of Funds for FY 2013”Feb 28, 2013View
RMC No. 16-2013Clarifies the tax implications and recording of deposits/advances for expenses received by taxpayers not covered by RMC No. 89-2012Feb 15, 2013View
RR No. 1-2013Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance AdviceJan 23, 2013View
RR No. 18-2012Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereofDec 28, 2012View
RMC No. 89-2012Clarifies the tax implications and recording of deposits/advances made by clients of General Professional Partnerships for expensesDec 28, 2012View
RMC No. 83-2012Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 17, 2012Dec 18, 2012View
RMC No. 52-2012Enjoins all government agencies to participate in the celebration of the 10th Anniversary of the Development Policy Research MonthSep 6, 2012View
RMC No. 03-2012Clarifies the tax implications of General Professional PartnershipJan 12, 2012View
RMO No. 45-2011Prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIRDec 21, 2011View
RMC No. 58-2011Suspends all audit and other field operations of the BIR effective December 19, 2011Dec 16, 2011View
RMC No. 49-2011Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of Philippine Health Insurance Corporation (PHIC), including the Income Tax withholding obligation of hospitals/clinics on case rates of PHIC and the matter of 5% Final Withholding VAT for government money paymentsOct 11, 2011View
RMC No. 44-2011Publishes the full text of DBM Circular Letter No. 2011-6 entitled "Directing the Use of the Procurement Service (PS) and the Philippine Government Electronic Procurement System (PhilGEPS) in Procurement Activities"Sep 28, 2011View
RMO No. 20-2011Revises the format of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form W-7) and the manner and procedures of its preparationMay 31, 2011View
RMO No. 09-2011Prescribes the policies, guidelines and procedures in the use of official cellular phones and payment of monthly billingsFeb 28, 2011View