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)
Showing 72 results: BIR issuances on Rulings and opinions
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 72-2026 | Clarifying the Tax Treatment of Transfers of Proprietary Club Shares held under Nominee or Trust Agreements, Dispensing with Prior Confirmatory Ruling Subject to Post-Audit Verification | Jun 30, 2026 | View |
| RMC No. 24-2026 | Clarifying the Application of Revenue Memorandum Circular Nos. 5- 2024 and 38-2024 on the Tax Treatment of Cross-Border Services | Mar 30, 2026 | View |
| RMC No. 63-2023 | Revokes BIR Ruling Nos. 038-2001 and 046-1995 | May 31, 2023 | View |
| RR No. 11-2022 | Prescribes the guidelines and procedures for the spontaneous exchange of taxpayer specific rulings | Jun 30, 2022 | View |
| RR No. 10-2022 | Prescribes the guidelines and procedures for requesting Mutual Agreement Procedure (MAP) assistance in the Philippines | Jun 30, 2022 | View |
| RMC No. 20-2022 | Provides guidance on the filing of Requests for Confirmation, Tax Treaty Relief Applications and Tax Sparing Applications | Feb 17, 2022 | View |
| RMC No. 19-2022 | Provides clarification and guidance on Section 8 of RR No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the NIRC of 1997, as amended by RA No. 11534 (CREATE) | Feb 4, 2022 | View |
| RMC No. 77-2021 | Clarifies certain provisions of Revenue Memorandum Order No. 14-2021 | Jun 15, 2021 | View |
| RMO No. 14-2021 | Streamlines the procedures and documents for the availment of Treaty Benefits | Mar 31, 2021 | View |
| RMO No. 46-2020 | Prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amended | Dec 23, 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 |
| RMO No. 10-2019 | Grants Value-Added Tax privileges to resident foreign missions, their qualified personnel and the dependents of the latter | Feb 12, 2019 | View |
| RMC No. 46-2018 | Circularizes the Ruling on the proper interpretation of Section 214 of the National Internal Revenue Code of 1997, as Amended | Jun 5, 2018 | View |
| RMO No. 15-2017 | Prescribes the additional content for the BIR Employees Portal and the revised guidelines to access its content | Jun 13, 2017 | View |
| RMO No. 52-2016 | Directs the submission of inventory of pending requests for Tax Exemption Rulings as of August 15, 2016 | Sep 1, 2016 | View |
| RMO No. 44-2016 | Amends RMO No. 20-2013, as amended re: "Prescribing the Policies and Guidelines in the Issuance of Tax Exemption Rulings to Qualified Non-Stock, Non-Profit Corporations and Associations under Section 30 of the NIRC of 1997, as Amended" | Jul 26, 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 |
| RMO No. 17-2016 | Supplements the guidelines for the non-recognition of gain or loss on the transfer of property in exchange for shares of stock pursuant to Section 40(C)(2) in relation to Section 40(C)(6)(c) of the Tax Code of 1997 as implemented by RR No. 18-2001 | May 5, 2016 | View |
| RMC No. 39-2015 | Circularizes the updated BIR Citizen's Charter as consolidated | Jul 13, 2015 | View |
| RMO No. 34-2014 | Clarifies certain provisions of RMO No. 20-2013 on the issuance of Tax Exemption Rulings for qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amended | Sep 18, 2014 | View |
| RMC No. 61-2014 | Revokes BIR Ruling No. DA (OSL-A1) 001-2008, which declared that creditable withholding taxes fall within the coverage of Republic Act No. 9480 | Jul 30, 2014 | View |
| RMO No. 14-2014 | Prescribes the policies, guidelines and procedures for the processing and issuance of an Electronic Authority To Release Imported Goods (eATRIG) for Excise Tax purposes | Mar 19, 2014 | View |
| RMO No. 09-2014 | Prescribes guidelines in the processing of requests for rulings with the Law and Legislative Division | Feb 7, 2014 | View |
| RMC No. 08-2014 | Requires the presentation of Tax Exemption Certificate or Ruling by Exempt Individuals and Entities | Feb 6, 2014 | View |
| RMC No. 03-2014 | Circularizes the modification of BIR Ruling DA (C-133) 431-2008 | Jan 14, 2014 | View |