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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
RMO No. 29-2021Directs BIR offices to monitor and verify the tax compliance of online merchants, social media influencers and other businesses operating in digital platformsOct 29, 2021View
RR No. 13-2021Implements the penalty provisions under Sections 76, 77, 78, 79 and 80 of RA No. 10963 (TRAIN Law), amending Sections 254 and 264 of, and adding Sections 264-A, 264-B and 265-A to, the NIRC of 1997, as amendedJun 23, 2021View
RMC No. 70-2021Notifies the loss of one (1) pad of unused BIR Form No. 2524 – Revenue Official ReceiptMay 31, 2021View
RMC No. 69-2021Notifies the loss of (1) set of unused/unissued BIR Form No. 2524 – Revenue Official ReceiptMay 31, 2021View
RMO No. 17-2021Prescribes the guidelines, policies and procedures in the attainment of ISO 9001:2015 Quality Management System (QMS) CertificationMay 20, 2021View
RR No. 4-2021Implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amendedApr 8, 2021View
RMC No. 47-2021Notifies the loss of sixty-nine (69) sets of unused/unissued BIR Form No. 2524 – Revenue Official ReceiptApr 6, 2021View
RMO No. 9-2021Prescribes the simplified guidelines and procedures on the use of Computerized Accounting System (CAS), Computerized Book of Accounts (CBA), and/or its Components, including Electronic Storage System (ESS), Middleware and Other Similar SystemsFeb 19, 2021View
RMC No. 15-2021Announces the availability of Central Business PortalJan 27, 2021View
RMC No. 11-2021Notifies the loss of five (5) sets of unissued BIR Form No. 2524 – Revenue Official ReceiptJan 22, 2021View
RMC No. 5-2021Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systemsJan 8, 2021View
RMO No. 4-2021Consolidates the policies and guidelines in the monitoring of attendance and leave management amending RMO No. 28-2008, as amended by RMO No. 21-2011Jan 6, 2021View
RMO No. 41-2020Clarifies the policies and procedures governing the processing of claims for Value-Added Tax (VAT) refund of Resident Foreign Missions, their qualified personnel and the personnel's dependents, amending RMO No. 10-2019 and other pertinent revenue issuancesDec 1, 2020View
RMC No. 119-2020Notifies the loss of five (5) sets of unused/unissued BIR Form No. 2524 – Revenue Official ReceiptNov 9, 2020View
RMO No. 39-2020Prescribes the policies, guidelines and procedures in the processing of applications for Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020Oct 26, 2020View
RMC No. 112-2020Suspends the enlisting/delisting of Large TaxpayersOct 16, 2020View
RMO No. 29-2020Prescribes the guidelines and procedures in the conduct of Pre-Repair Inspection and Inspection and Acceptance of Delivered Goods and Services, Infrastructure Projects and Consulting Services in the BIRSep 7, 2020View
RMO No. 22-2020Prescribes the policies, guidelines and procedures in the handling/resolution of complaints received through the 8888 Citizens' Complaints Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other Feedback MechanismsJul 14, 2020View
RMC No. 69-2020Prescribes the revised procedures on the cancellation of Permit to Use (PTU) Cash Register Machines (CRM), Point-of-Sale (POS) Machines, and other similar sales machines generating receipts/invoices in compliance with Republic Act No. 11032Jul 13, 2020View
RMC No. 60-2020Notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIRJun 10, 2020View
RR No. 13-2020Prescribes the rules and regulations to implement RA No. 10699, titled “An Act Expanding the Coverage of Incentives Granted to National Athletes and Coaches, Appropriating Funds Therefor, Repealing for the Purpose Republic Act No.  9064, also known as the “National Athletes, Coaches and Trainers Benefits and Incentives Act of 2001” or “Sports Benefits and Incentives Act of 2001”.May 27, 2020View
RMC No. 47-2020Prescribes the guidelines on temporary measures adopted by taxpayers relative to the receipting/invoicing requirements during the Enhanced Community Quarantine (ECQ), in relation to the implementation of RA No. 11469 (Bayanihan to Heal as One Act)May 11, 2020View
RMC No. 41-2020Extends the time for filing of application for new Authority to Print Receipts/Invoices of taxpayers with expiring principal and supplementary receipts/invoices and extends the use of expired principal and supplementary receipts/invoicesApr 8, 2020View
RMC No. 10-2020Suspends the requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and allows their use subject to compliance requirementFeb 6, 2020View
RMC No. 4-2020Notifies the loss of two (2) pads of unused/unissued BIR Form No. 2524 – Revenue Official ReceiptJan 10, 2020View