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 492 results: BIR issuances on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 22-2011 | Amends the Audit Criteria for Taxable Years 2009 and 2010 | Jun 1, 2011 | View |
| RMO No. 18-2011 | Allows the acceptance of out-of-district Income Tax Returns for CY 2010 filed on April 14 and 15, 2011 only by individuals earning purely compensation income | Apr 15, 2011 | View |
| RMC No. 18-2011 | Clarifies the Income Tax exemption of interest income earnings from long-term deposits or investment certificates | Apr 12, 2011 | View |
| RMO No. 15-2011 | Allows the acceptance of Out-of-District Income Tax Returns for CY 2010 filed by certain government officials and employees | Mar 18, 2011 | View |
| RMO No. 13-2011 | Amends certain provision of RMO No. 6-2010 relative to the stamping of Income Tax Returns and the attached audited Financial Statements, and the number of copies of tax returns to be submitted and filed | Mar 17, 2011 | View |
| RR No. 5-2011 | Further amends RR Nos. 2-98 and 3-98, as last amended by RR No. 5-2008, with respect to "De Minimis Benefits" | Mar 16, 2011 | View |
| RR No. 4-2011 | Prescribes the rules on the proper allocation of costs and expenses amongst income earnings of banks and other financial institutions for Income Tax reporting purposes | Mar 15, 2011 | View |
| RR No. 2-2011 | Prescribes the filing of Income Tax Return and/or Annual Information Return by individuals, including estates and trusts | Mar 2, 2011 | View |
| RR No. 1-2011 | Defines the tax treatment of income earnings and money remittances of an Overseas Contract Worker or Overseas Filipino Worker | Feb 24, 2011 | View |
| RMO No. 04-2011 | Amends the Audit Criteria for Taxable Years 2009 and 2010 | Feb 7, 2011 | View |
| RMO No. 03-2011 | Prescribes the CY 2011 Audit Criteria | Feb 1, 2011 | View |
| RR No. 14-2010 | Amends pertinent provisions of RR Nos. 11-2006 and 4-2010 on the accreditation of tax practitioners/agents as a prerequisite to their practice and representation before the BIR | Dec 10, 2010 | View |
| RMO No. 86-2010 | Prescribes the revised guidelines and procedures in the publication of top taxpayers | Dec 9, 2010 | View |
| RMC No. 91-2010 | Provides basic questions and answers to clarify the increase in the Statutory Minimum Wage and other concerns in relation to the Income Tax Exemption given to Minimum Wage Earner | Dec 2, 2010 | View |
| RMO No. 80-2010 | Prescribes the CY 2010 Audit Criteria | Nov 2, 2010 | View |
| RR No. 11-2010 | Further clarifies the term “Managerial and Technical Positions” under RR No. 2-98, as amended and modifies for this purpose RMC No. 41-09, including guidelines on availment of the 15% preferential Income Tax rate for qualified Filipino personnel employed by Regional or Area Headquarters and Regional Operating Headquarters of multinational companies | Oct 26, 2010 | View |
| RMO No. 71-2010 | Prescribes the guidelines and procedures for the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion System | Aug 17, 2010 | View |
| RR No. 7-2010 | Implements the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010", and prescribes the guidelines for the availment thereof | Jul 20, 2010 | View |
| RMC No. 59-2010 | Circularizes Sections 5(c) and 6 of Republic Act No. 10072 entitled “An Act Recognizing the Philippine National Red Cross as an Independent, Autonomous, Non-Governmental Organization Auxiliary to the Authorities of the Republic of the Philippines in the Humanitarian Field, to be known as the Philippine National Red Cross” | Jul 1, 2010 | View |
| RMC No. 58-2010 | Circularizes Sections 10 to 18 of RA No. 9856 entitled “An Act Providing the Legal Framework for Real Estate Investment Trust and For Other Purposes” | Jul 1, 2010 | View |
| RMC No. 57-2010 | Circularizes Sections 3, 4 and 7 of Republic Act No. 10083, an Act amending the “Aurora Special Economic Zone Act of 2007” | Jul 1, 2010 | View |
| RMC No. 53-2010 | Circularizes Sec. 23 of the Republic Act No. 10086 entitled “An Act Strengthening People’s Nationalism through Philippine History by Changing the Nomenclature of the National Historical Institute into the National Historical Commission of the Philippines, Strengthening its Powers, and For Other Purposes” | Jun 25, 2010 | View |
| RMC No. 49-2010 | Further amends certain portions of RMC No. 30-2008, as amended by RMC No. 59-2008 relative to the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes | Jun 7, 2010 | View |
| RMC No. 46-2010 | Circularizes Sec. 35 of Republic Act No. 10066 entitled “An Act Providing for the Protection and Conservation of the National Cultural Heritage, Strengthening the National Commission for Culture and Arts (NCAA) and Its Affiliated Cultural Agencies, And For Other Purposes" | Jun 2, 2010 | View |
| RMC No. 36-2010 | Publishes the full text of the Memorandum of Agreement between the BIR and Securities and Exchange Commission | Apr 23, 2010 | View |