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.
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Showing 492 results: BIR issuances on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 14-2018 | Creates Alphanumeric Tax Codes (ATCs) for the remittance of Creditable/Final Income Taxes withheld under the TRAIN Law | Mar 9, 2018 | View |
| RR No. 8-2018 | Implements the amended provisions on Income Tax pursuant to RA No. 10963 (TRAIN Law) | Feb 20, 2018 | View |
| RMO No. 08-2018 | Allocates the CY 2018 BIR collection goal by implementing office | Jan 29, 2018 | View |
| RR No. 6-2018 | Revokes Revenue Regulations (RR) No. 12-2013 relative to the requirements for deductibility of certain expenses, thereby reinstating the provisions of Section 2.58.5 of RR No. 14-2002, as amended by RR No. 17-2003 | Jan 19, 2018 | View |
| RMC No. 102-2017 | Clarifies the taxation of taxpayers engaged in Philippine Offshore Gaming Operations | Dec 28, 2017 | View |
| RMC No. 48-2017 | Circularizes the Implementing Rules and Regulations of Republic Act (RA) No. 10524 (An Act Expanding the Positions Reserved for Persons with Disability) | Jun 30, 2017 | View |
| RMC No. 34-2017 | Clarifies Paragraph 6 of RMC No. 28-2017 re: guidelines in the filing, receiving and processing of 2016 Income Tax Returns, including its attachments | Apr 27, 2017 | View |
| RR No. 5-2017 | Prescribes the rules and regulations implementing RA No. 10754 [An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)] relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount, and the guidelines for the availment, amending RR No. 1-2009 | Apr 20, 2017 | View |
| RMC No. 30-2017 | Circularizes the additional list of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) duly approved by the Bangko Sentral ng Pilipinas | Apr 12, 2017 | View |
| RMC No. 28-2017 | Reiterates and updates the guidelines in the filing, receiving and processing of 2016 Income Tax Returns, including its attachments | Mar 30, 2017 | View |
| RMO No. 07-2017 | Allocates the CY 2017 BIR collection goal by implementing office | Mar 16, 2017 | View |
| RMC No. 131-2016 | Circularizes the list of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds duly approved by the Bangko Sentral ng Pilipinas | Dec 13, 2016 | View |
| RMO No. 66-2016 | Amends pertinent provisions of RMO No. 26-2011 prescribing the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and Withholding Tax | Dec 6, 2016 | View |
| RR No. 7-2016 | Prescribes the rules and regulations to implement the tax incentives available to tourism enterprises duly registered with the Tourism Infrastructure and Enterprise Zone Authority under RA No. 9593 (Tourism Act of 2009) | Nov 18, 2016 | View |
| RMC No. 104-2016 | Circularizes the Implementing Rules and Regulations of Republic Act (RA) No. 10524 (An Act Expanding the Positions Reserved for Persons with Disability) | Oct 28, 2016 | View |
| RMC No. 86-2016 | Publishes the full text of the DOF-DTI Joint Administrative Order No. 1-2016 re: rules and regulations to implement RA No. 10708 (The Tax Incentives Management and Transparency Act) | Aug 12, 2016 | View |
| RMO No. 42-2016 | Prescribes the guidelines and procedures in the implementation of Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act of 2008 | Jul 21, 2016 | View |
| RMC No. 64-2016 | Clarifies the nature, tax treatment, registration and compliance requirements of corporations and associations under Section 30 of the NIRC of 1997, as amended | Jun 20, 2016 | View |
| RMC No. 62-2016 | Clarifies the proper tax treatment of passed-on Gross Receipts Tax | Jun 14, 2016 | View |
| RMC No. 41-2016 | Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013, 9-2014 and 13-2015, entitled "Revised Forms No. 1700, 1701 and 1702" | Apr 4, 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. 19-2016 | Clarifies the tax treatment of the Monthly Provisional Allowance and Officer's Allowance given to military personnel/officers under the recently signed Executive Order, entitled "Modifying the Salary Schedule for Civilian Government Personnel and Authorizing the Grant of Additional Benefits for Both Civilian and Military and Uniformed Personnel" | Feb 19, 2016 | View |
| RMC No. 9-2016 | Clarifies the taxability of Non-Stock Savings and Loan Associations for purposes of Income Tax, Gross Receipts Tax and Documentary Stamp Tax | Jan 28, 2016 | View |
| RMC No. 19-2015 | Provides clarifications/resolutions on issues and concerns relative to the implementation of the electronic platform in filing tax returns under eFPS or eBIRForms for filing of Income Tax Returns for Calendar Year 2014 due on or before April 15, 2015 | Apr 13, 2015 | View |
| RMC No. 18-2015 | Defers the implementation of eFiling of “No Payment” Income Tax Returns (ITRs) and other concerns | Apr 10, 2015 | View |