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
RMC No. 52-2013Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other mattersAug 12, 2013View
RMO No. 23-2013Prescribes the guidelines and procedures for the implementation of the Electronic Official Register Book System (eORB)Aug 8, 2013View
RMO No. 16-2013Directs BIR offices to inform all government offices to act and serve as “Role Model” to the taxpaying public with regards to tax complianceJun 21, 2013View
RMO No. 15-2013Prescribes the CY 2013 Operational Key Performance Indicators and accomplishment reporting for offices under the Large Taxpayers ServiceMay 28, 2013View
RMO No. 13-2013Prescribes the work-around procedures in the accreditation of printers as a prerequisite to the printing of official receipts, sales invoices and other commercial receipts and/or invoicesMay 3, 2013View
RMO No. 12-2013Prescribes the work-around guidelines and procedures in the processing of Authority to Print (ATP) official receipts, sales invoices and other commercial invoices in the interim period until the online ATP System is fully developedMay 3, 2013View
RMO No. 24-2012Prescribes the CY 2012 Operational Key Performance Indicators, Accomplishment Reporting and Office Performance EvaluationOct 15, 2012View
RMO No. 21-2012Prescribes the policies, guidelines and procedures in the acceptance, processing, evaluation, approval of applications for monetization and issuance of Notice of Payment Schedule of outstanding VAT Tax Credit Certificates solely issued by the BIR and jointly issued by the One-Stop-Shop Inter-Agency Tax Credit and Duty Drawback Center of the Department of Finance and the BIRSep 10, 2012View
RMO No. 19-2012Prescribes the policies and procedures in the Value-Added Tax Audit Program for Large Taxpayers ServiceAug 31, 2012View
RMC No. 41-2012Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District OfficesAug 9, 2012View
RMO No. 14-2012Allocates the CY 2012 collection goal to implementing offices under the Large Taxpayers ServiceMay 18, 2012View
RMO No. 13-2012Prescribes the revised guidelines and procedures in handling Letter Notices generated through Third-Party Information data matching with tax returnsMay 16, 2012View
RMO No. 12-2012Prescribes the guidelines and procedures in the implementation of the Electronic Sales Reporting by taxpayers using Cash Register Machines, Point of Sales Machines and other invoice/receipt generating machines, and for other purposeMay 16, 2012View
RMO No. 09-2012Prescribes the policies, guidelines and procedures in the placement of personnel pursuant to the approved Notice of Organization, Staffing and Compensation Action (NOSCA) relative to the BIR Rationalization Plan under Executive Order No. 366Apr 12, 2012View
RMO No. 06-2012Prescribes the policies and guidelines for the physical/ocular inspection and supervision over the destruction/disposal or verification of casualty loss in cases wherein the inventories, machineries or equipments applied for destruction or disposal are located outside the territorial jurisdiction of Large Taxpayers Office or Revenue District Office where the taxpayer is registeredApr 3, 2012View
RMO No. 05-2012Prescribes the revised guidelines, policies procedures in the conduct of performance benchmarking method, amending for this purpose RMO No. 4-2006Mar 30, 2012View
RMO No. 04-2012Amends RMO No. 1-2012 relative to the allocation of CY 2012 BIR collection goal by implementing officeMar 28, 2012View
RMO No. 01-2012Prescribes the allocation of the CY 2012 BIR collection goal by implementing officeJan 12, 2012View
RMO No. 47-2011Prescribes the reportorial requirements of the Large Taxpayers ServiceDec 26, 2011View
RMO No. 43-2011Amends Section IV.A.1.a of RMO No. 25-2011 relative to the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/posting/remittance of Certification Fees and the corresponding Documentary Stamp Taxes collected by designated/authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting OfficersDec 7, 2011View
RMO No. 37-2011Prescribes the guidelines in the processing of Tax Debit Memo applicationsOct 3, 2011View
RMO No. 36-2011Amends certain provisions of RMO No. 26-2011 re: guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from the Withholding TaxSep 28, 2011View
RR No. 9-2011Amends RR No. 3-2011 relative to the policies, guidelines and procedures on the application for change in accounting periodJun 29, 2011View
RMO No. 25-2011Prescribes the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/ posting/remittance of certification fees and the corresponding Documentary Stamp Taxes collected by designated/ authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting OfficersJun 6, 2011View
RMO No. 08-2011Prescribes the guidelines and procedures on addressing the increasing demand for desktop computersFeb 25, 2011View