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.
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Showing 139 results: BIR issuances on Non-residents and foreign
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 31-2020 | Further amends the pertinent provisions of Revenue Regulations (RR) No. 11-2018, as previously amended by RR No. 7-2019, specifically on the criteria for identifying the Top Withholding Agents | Dec 18, 2020 | View |
| RMO No. 43-2020 | Streamlines the process of issuing Tax Residency Certificates (TRCs), amending RMO No. 51-2019 | Dec 1, 2020 | View |
| RMC No. 121-2020 | Announces the pilot implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) | Nov 17, 2020 | View |
| RMC No. 103-2020 | Prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA) | Sep 29, 2020 | View |
| RMC No. 83-2020 | Addresses the issues and concerns of taxpayers regarding the tax implications of measures being implemented to prevent the spread of COVID-19 on cross-border matters | Aug 17, 2020 | View |
| RMO No. 26-2020 | Prescribes the use of the revised Exchange of Information Manual, amending for this purpose Revenue Memorandum Order Nos. 2-2013 and 3-2013 | Aug 11, 2020 | View |
| RMC No. 76-2020 | Clarifies certain issues on the filing of BIR Form No. 1709 (Related Party Transaction Form), and its attachments | Jul 29, 2020 | View |
| RMC No. 32-2020 | Extends the deadline for the filing of Certificate of Residence for Tax Treaty Relief (CORIT) Forms | Mar 23, 2020 | View |
| RMC No. 116-2019 | Clarifies the tax treatment of Alien Individuals employed in the Philippines by Regional or Area Headquarters and Regional Operating Headquarters of Multinational Companies, Offshore Banking Units and Petroleum Service Contractors and Subcontractors pursuant to Section 4.C of Revenue Regulations No. 8-2018 | Nov 6, 2019 | View |
| RMO No. 51-2019 | Prescribes the guidelines and procedures for the processing and issuance of Tax Residency Certificate | Oct 22, 2019 | View |
| RMC No. 103-2019 | Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No. 6-2019 | Oct 4, 2019 | View |
| RR No. 6-2019 | Implements the provisions of Estate Tax Amnesty pursuant to Republic Act No. 11213 (Tax Amnesty Act) | May 31, 2019 | View |
| RMO No. 28-2019 | Prescribes the policies and guidelines on the registration requirements of foreign nationals | May 31, 2019 | View |
| RMC No. 27-2019 | Circularizes the enhanced BIR Registration Forms | Feb 26, 2019 | View |
| RR No. 1-2019 | Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income payments | Feb 8, 2019 | View |
| RMC No. 79-2018 | Publishes the full text of Republic Act No. 11055 entitled "An Act Establishing the Philippine Identification System" | Sep 7, 2018 | View |
| RMC No. 58-2018 | Notifies the entry into force, effectivity and applicability of the Philippines-Mexico Double Taxation Agreement | Jul 3, 2018 | View |
| RMC No. 34-2018 | Notifies the entry into force, effectivity and applicability of the Philippines-Sri Lanka Double Taxation Agreement | May 17, 2018 | View |
| RMC No. 33-2018 | Notifies the entry into force, effectivity and applicability of the Renegotiated Philippines-Thailand Double Taxation Convention | May 17, 2018 | View |
| RR No. 12-2018 | Consolidates Revenue Regulations on Estate Tax and Donor's Tax incorporating the amendments introduced by RA No. 10963 (TRAIN Law) | Mar 15, 2018 | View |
| RR No. 11-2018 | Amends certain provisions of RR No. 2-98, as amended, to implement further amendments introduced by RA No. 10963 (TRAIN Law) relative to withholding of Income Tax | Mar 15, 2018 | View |
| RMO No. 08-2017 | Prescribes the procedures for claiming tax treaty benefits for dividend, interest and royalty income of non-resident income earners | Mar 28, 2017 | View |
| RMC No. 87-2016 | Clarifies that obtaining information from taxpayers pursuant to an exchange of information request from a Tax Treaty Partner is exempt from the application of RMC No. 70-2016 | Aug 15, 2016 | View |
| RMO No. 42-2016 | Prescribes the guidelines and procedures in the implementation of Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act of 2008 | Jul 21, 2016 | View |
| RMO No. 27-2016 | Prescribes the procedures for claiming tax treaty benefits for dividend, interest and royalty income of non-resident income earners | Jun 23, 2016 | View |