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 313 results: BIR issuances on Large taxpayers

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 24-2015Prescribes the submission of report on "The Delivery of Frontline Services" in accordance with the ARTA provisions relative to RMC No. 39-2015Dec 8, 2015View
RMC No. 68-2015Mandates the accreditation of all Cash Register Machines, Point-of-Sale machines and other sales machines/receipting software at the BIR National OfficeOct 27, 2015View
RMO No. 21-2015Prescribes the guidelines and procedures on data matching process of POS/CRM/SPM/ and/or other similar machines generating receipts/invoices in compliance with RMC Nos. 30-2015 and 36-2015Sep 18, 2015View
RMC No. 59-2015Announces the availability of Update of Exemption of Employees Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employees' Information) and 2305 Batch File Validation ModuleSep 17, 2015View
RMO No. 18-2015Prescribes the policies and work-around procedures in handling taxpayers with more than 999 branch codes under the Electronic Accreditation and Registration (eAccReg) SystemSep 3, 2015View
RMO No. 16-2015Amends RMO No. 19-2012 re: Value-Added Tax Audit  Program of the Large Taxpayers ServiceAug 14, 2015View
RMO No. 12-2015Prescribes the updated procedures in the implementation of the Memorandum of Agreement between the Department of Public Works and Highways and the Department of FinanceJul 10, 2015View
RMC No. 36-2015Prescribes the mandatory one-time submission of Inventory List of all Cash Register Machines, Point of Sales Machines, Special Purpose Machines and/or any other similar machinesJun 29, 2015View
RMO No. 08-2015Prescribes the policies, guidelines and procedures in the implementation of the Collection Reconciliation SystemMar 24, 2015View
RMC No. 10-2015Prescribes the policies relative to the filing of Income Tax Returns (BIR Form No. 1700) by employees belonging to employers identified as Large TaxpayersMar 24, 2015View
RR No. 2-2015Amends pertinent provisions of Revenue Regulations (RR) No. 2-2006 and RR No. 11-2013 with respect to the submission of copies of BIR Form Nos. 2307 and 2316Mar 5, 2015View
RMO No. 03-2015Prescribes the CY 2014 Operational Key Performance Indicators and Accomplishment Reporting for the Large Taxpayers ServiceFeb 2, 2015View
RMO No. 02-2015Allocates the CY 2015 BIR collection goal by implementing officeJan 13, 2015View
RMO No. 01-2015Further amends certain provisions of RMO No. 10-2014, as amended by RMO No. 33-2014Jan 7, 2015View
RMO No. 30-2014Prescribes the uniform guidelines and procedures in the remittance of all taxes withheld by National Government Agencies to the Bureau of Internal Revenue through the use of Electronic Tax Remittance Advice SystemAug 14, 2014View
RMO No. 25-2014Prescribes the revised procedures, policies and guidelines, including enhancement in the format, for the preparation of “Reports on Drastic Changes in Collection Performance” (BIR Form Nos. 1771A to 1771C)Jul 21, 2014View
RMC No. 45-2014Prescribes the use of the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and Electronic Sales Reporting (eSales) SystemsMay 28, 2014View
RMC No. 44-2014Declares BIR Form No. 2332 (Certificate of Accreditation) as Accountable FormMay 23, 2014View
RMO No. 20-2014Amends RMO No. 22-2000, as amended by RMO No. 12-2001, and further amended by RMO No. 4-2002, on the implementation of the Taxpayers’ Account Management Program (TAMP) in harmony with RMO No. 41-2011May 19, 2014View
RMC No. 20-2014Prescribes the guidelines in the filing, receiving and processing of Taxable Year 2013 Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) under RR No. 2-2014Apr 4, 2014View
RMO No. 10-2014Prescribes the policies, guidelines and procedures in the accreditation of importers and customs brokers and the revocation thereofFeb 10, 2014View
RMO No. 08-2014Amends RMO No. 10-2013 re: revised guidelines and procedures in the issuance and enforcement of Subpoena Duces Tecum and the prosecution of cases for non-compliance therewithJan 29, 2014View
RMO No. 04-2014Allocates the CY 2014 BIR collection goal by implementing officeJan 16, 2014View
RMO No. 25-2013Prescribes additional guidelines in the office performance evaluation of Large Taxpayers ServiceSep 30, 2013View
RR No. 14-2013Amends pertinent provisions of Revenue Regulations (RR) No. 02-98, as last amended by RR No. 30-2003 and RR No. 17-2003Sep 20, 2013View