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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 510 results: BIR issuances on Registration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 10-2024Announcing the availability of Branch Account Registration in Online Registration and Update SystemJan 22, 2024View
RMC No. 8-2024Clarifying the provisions of Revenue Regulations No. 16-2023 imposing Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchantsJan 15, 2024View
RMO No. 01-2024Further amends Revenue Memorandum Order No. 6-2023 prescribing the updated and consolidated policies, guidelines and procedures for BIR audit programJan 10, 2024View
RMC No. 6-2024Publishing the full text of the Joint Administrative Order No. 001-2023 guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives; and full text of Fiscal Incentives Review Board (FIRB) – Advisory No. 017-2023 regarding the availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023)Jan 10, 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. 13-2023Prescribes the policies and guidelines for the optional VAT-Registration of Registered Business Enterprises classified as Domestic Market Enterprise under the 5% tax on Gross Income earned in lieu of all taxes regime during the transitory period pursuant to Rule 18, Section 5 of the amended IRRs of Republic Act No. 11534 (CREATE Act)Nov 10, 2023View
RMC No. 116-2023Notifies the loss of one (1) set and original copy of unused/unissued BIR Form No. 2313-P — Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Personal PropertiesNov 3, 2023View
RMC No. 109-2023Announces the availability of the Taxpayer Registration-Related Applications (TRRA) PortalOct 13, 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. 97-2023Provides tax compliance reminders to all candidates and other participants in any national or local elections, including Barangay or Sangguniang Kabataan (SK) ElectionsSep 22, 2023View
RMC No. 94-2023Announces the availability of Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS)Sep 13, 2023View
RR No. 10-2023Amends certain provisions of RR No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569Sep 8, 2023View
RMC No. 78-2023Prescribes the administrative requirements for importers and manufacturers of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of heated tobacco products and vapor productsAug 4, 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. 67-2023Prescribes the supplemental guidelines for the conduct of the Search for the Philippines’ Brightest Buwis Masters (PBBM) of 2023Jun 13, 2023View
RMC No. 65-2023Amends Item VIII of RMC No. 19-2022 on the venue for the issuance of Certificate Authorizing Registration relative to tax-free exchanges of properties under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amendedJun 8, 2023View
RMC No. 64-2023Prescribes the guidelines for the conduct of search for the Philippines' Brightest Buwis Masters (PBBM) of 2023May 31, 2023View
RMC No. 60-2023Announces the availability of the enhanced BIR Registration Forms relative to the implementation of Ease of Doing Business and Efficient Government Service Delivery Act of 2018May 23, 2023View
RMC No. 58-2023Clarifies the policies and guidelines on the issuance and validity of TIN Card and Certificate of RegistrationMay 19, 2023View
RMC No. 48-2023Announces the availability of additional features and functionalities of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS)May 5, 2023View
RR No. 3-2023Amends certain provisions of RR No. 16-2005, as amended by RR No. 21-2021, to implement Sections 294 (E) and 295 (D), Title Xlll of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act IRR, as amended.Apr 26, 2023View
RMC No. 46-2023Publishes the full text of Fiscal Incentives Review Board Advisory No. 006-2023 regarding clarifications on the supplemental guidelines on the registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) SectorApr 19, 2023View