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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 396 results: BIR issuances on Invoices and receipts

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 116-2024Clarifying the provisions of Republic Act No. 11976, or Otherwise Known as the "Ease of Paying Taxes Act", applicable to the Power IndustryOct 18, 2024View
RMC No. 113-2024Announcing the availability of update of taxpayer classification, and resumption of business registration and other registration-related transactions in the Online Registration and Update SystemOct 15, 2024View
RMC No. 91-2024Clarification on Registration Procedures Pursuant to Revenue Regulations No. 7-2024, as amended by Revenue Regulations No. 11-2024Aug 14, 2024View
RMC No. 77-2024Clarification on the invoicing requirements provided under Revenue Regulations (RR) No. 7-2024, as amended by RR No. 11-2024Jul 11, 2024View
RMC No. 65-2024Clarifies certain issues relative to the implementation of Section 19 of RA No. 11976, otherwise known as the "Ease of Paying Taxes Act", which added Section 110(D) of the National Internal Revenue Code of 1997, as amended (Tax Code), that introduced the Output VAT Credit on uncollected receivablesJun 14, 2024View
RR No. 11-2024Amending the transitory provisions of Revenue Regulations No. 7-2024 relative to the deadlines for compliance with the invoicing requirementsJun 13, 2024View
RMO No. 20-2024Amends certain provisions of Revenue Memorandum Circular No. 37-2024, re: TIN inquiry thru Electronic Mail (eMail)May 29, 2024View
RMC No. 62-2024Availability of the "Taxpayer Classification Inquiry" functionality in the Online Registration and Update SystemMay 16, 2024View
RMC No. 54-2024Amending Revenue Memorandum Circular No. 91-2018 relative to the Taxpayer Identification Number (TIN) issuance to clients of Microfinance Non-Government Organizations (MF-NGOs) and members of cooperatives through Online Registration and Update System (ORUS)Apr 15, 2024View
RR No. 7-2024Implements Section 113, 235, 236, 237, 238, 242, 243 of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirementsApr 11, 2024View
RR No. 3-2024Implements the amendments introduced by RA No. 11976 (Ease of Paying Taxes Act), on the relevant provisions of Title IV – Value-Added Tax and Title V – Percentage Tax of the Tax Code of 1997, as amendedApr 11, 2024View
RMC No. 53-2024Availability of the revised BIR Registration Forms relative to the implementation of Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes (EOPT) Act"Apr 11, 2024View
RMC No. 31-2024Clarification on TIN Verification being required by employers from newly-hired employeesFeb 27, 2024View
RMC No. 10-2024Announcing the availability of Branch Account Registration in Online Registration and Update SystemJan 22, 2024View
RMC No. 121-2023Announces the updated features and functionalities of the Online Registration and Update System (ORUS)Nov 29, 2023View
RMC No. 120-2023Announces the availability, use and acceptance of Taxpayer Identification Number (TIN) IDNov 29, 2023View
RR No. 12-2023Implements Section 237 of the National Internal Revenue Code of 1997, as Amended, on the issuance of receipts or sales or commercial invoices by Agricultural ProducersOct 2, 2023View
RMC No. 94-2023Announces the availability of Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS)Sep 13, 2023View
RMC No. 80-2023Clarifies issues relative to the implementation of Revenue Regulations No. 3-2023 and other related concerns on Value-Added Tax (VAT) zero-rate transactions on local purchases of the Registered Export Enterprises (REEs) and other entities granted with VAT zero-rate incentives under special laws and international agreementsAug 9, 2023View
RR No. 8-2023Clarifies the information that shall appear in the official receipts/sales invoices on purchases of Senior Citizens (SCs) and Persons With Disabilities (PWDs) through online (E-Commerce) or mobile applications, in relation to Revenue Regulations (RR) No. 10-2015Jul 31, 2023View
RMC No. 75-2023Extends the deadline for the replacement of Ask for Receipt Notice with Notice to Issue Receipt/invoice under RMO No. 43-2022Jul 5, 2023View
RMO No. 24-2023Prescribes the revised policies and procedures relative to the accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing or Electronic Receipting System/Software used under a Subscription-Based AgreementJun 26, 2023View
RMO No. 23-2023Prescribes the mandatory requirements and guidelines, policies and procedures in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal GroupJun 23, 2023View
RMC No. 71-2023Provides streamlined guidelines and mandatory requirements for claims of Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal GroupJun 23, 2023View
RMC No. 58-2023Clarifies the policies and guidelines on the issuance and validity of TIN Card and Certificate of RegistrationMay 19, 2023View