Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

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 492 results: BIR issuances on Income tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 64-2013Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09Oct 1, 2013View
RR No. 15-2013Implements RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes”Sep 20, 2013View
RMC No. 53-2013Clarifies the taxability of donations given to homeowners’ association of subdivisions and villagesAug 14, 2013View
RMO No. 20-2013Prescribes the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amendedJul 22, 2013View
RMC No. 50-2013Clarifies the “Tentative Annual Income Tax Returns” being filed by certain taxpayersJul 18, 2013View
RR No. 12-2013Amends Section 2.58.5 of RR No. 2-98, as amended, relative to the requirements for deductibility of certain income paymentsJul 12, 2013View
RMC No. 48-2013Issues tax compliance reminders to participants of the May 13, 2013 midterm electionsJul 8, 2013View
RMC No. 40-2013Circularizes the full text of RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes”May 14, 2013View
RMC No. 33-2013Clarifies the Income Tax and Franchise Tax due from PAGCOR, its contractees and licenseesApr 23, 2013View
RR No. 5-2013Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporationApr 22, 2013View
RMC No. 31-2013Prescribes the guidelines on the taxation of compensation income of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the PhilippinesApr 12, 2013View
RMC No. 29-2013Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employeesApr 2, 2013View
RMC No. 27-2013Provides guidelines in the filing, receiving and processing of TY 2012 Income Tax Returns and prescribes the additional attachment of the regular allowable itemized deductions to BIR Form November 2011 ENCS versionsMar 20, 2013View
RMC No. 26-2013Disseminates the Primer on BIR Form No. 1701 (Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts, including those with both business and compensation income) and BIR Form No. 1702 (Annual Income Tax Return for Corporation, Partnership and other Non-Individual Taxpayer) November 2011 ENCSMar 19, 2013View
RMC No. 23-2013Circularizes the full text of PEZA Board Resolution No. 12-610Mar 5, 2013View
RMC No. 21-2013Amends RMC No. 57-2011, entitled “Revised Forms No. 1700, 1701 and 1702”Mar 1, 2013View
RMC No. 17-2013Clarifies the taxes due from Financial or Technical Assistance Agreement (FTAA) Contractors during “Recovery Periods”Feb 15, 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
RMC No. 09-2013Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associationsJan 30, 2013View
RR No. 2-2013Prescribes the transfer pricing guidelinesJan 23, 2013View
RMC No. 04-2013Requires tax-exempt hospitals to secure revalidated tax exemption rulings/certificatesJan 14, 2013View
RMC No. 89-2012Clarifies the tax implications and recording of deposits/advances made by clients of General Professional Partnerships for expensesDec 28, 2012View
RMO No. 25-2012Prescribes the guidelines and procedures in the pre-audit of annual Income Tax Returns of individuals engaged in business/practice of profession and corporate taxpayers filed at the Revenue District OfficesNov 19, 2012View
RR No. 14-2012Prescribes the proper tax treatment of interest income earnings on financial instruments and other related transactionsNov 7, 2012View
RMC No. 67-2012Circularizes the pertinent portions of the Supreme Court Decision in G.R. Nos. 195909 and 195960 entitled “Commissioner of Internal Revenue –vs- St. Luke’s Medical Center, Inc.,” on the Income Tax treatment of proprietary non-profit hospitals and on the 1998 deficiency Income Tax liability of St. Luke’s Medical Center, Inc. on the revenues it derived from services to paying patients and their tax implications and implementation thereofOct 31, 2012View