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 72 results: BIR issuances on Rulings and opinions
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 20-2010 | Circularizes the revocation of BIR Ruling No. DA-245-2005 relative to the joint venture transactions between Meridien East Realty and Development Corporation and Century Properties, Inc. | Mar 9, 2010 | View |
| RMC No. 12-2010 | Circularizes the full text of Joint Rules and Regulations Implementing Articles 60, 61 and 144 of Republic Act No. 9520, otherwise known as the “Philippine Cooperative Code of 2008” in relation to RA No. 8424 or the National Internal Revenue Code, as amended | Feb 12, 2010 | View |
| RMO No. 11-2010 | Prescribes the policies and guidelines on the monitoring, review and determination of the tax consequences of “Big-Ticket Items” | Feb 2, 2010 | View |
| RMC No. 31-2009 | Circularizes the memorandum of the Commissioner disallowing BSP claimed interest expense for taxable year 2005 | Jun 16, 2009 | View |
| RMO No. 18-2009 | Dispenses with the requirement of securing a ruling from the BIR as a requisite for the issuance of Certificate Authorizing Registration (CAR)/Tax Clearance (TCL) on the conveyance of land and common areas by the real estate developer to the Condominium Corporation and prescribes the policies and guidelines in the issuance of CAR/TCL in respect thereto | Jun 3, 2009 | View |
| RMC No. 26-2009 | Revokes/cancels BIR Ruling No. RR7-003-876 addressed to Trendset Manpower Services relative to its request for exemption from the 2% creditable withholding tax on the sale of services | May 11, 2009 | View |
| RMC No. 06-2009 | Circularizes the revocation of BIR Rulings similar to BIR Ruling No. DA (VAT-054) 529-2008 and clarifies the VATability of HMOs | Jan 28, 2009 | View |
| RMC No. 02-2009 | Circularizes the revocation of BIR Ruling No. DA (VAT-054) 529-2008 issued to MEDICARD Philippines Inc. | Jan 20, 2009 | View |
| RMC No. 51-2007 | Circularizes the revisions on the new paradigm in meeting the collection target as embodied in the memorandum issued by the OIC-CIR dated July 27, 2007 | Jul 31, 2007 | View |
| RMC No. 37-2007 | Clarifies and modifies the scope relative to the delegation of authority to sign rulings granting and/or confirming tax exemptions, tax incentives as well as tax treaty relief through the ruling process | May 30, 2007 | View |
| RMC No. 32-2007 | Circularizes the Memorandum of the Commissioner of Internal Revenue dated April 26, 2007 in relation to the new paradigm in meeting the collection target | May 2, 2007 | View |
| RMC No. 59-2005 | Clarifies the tax treatment of petroleum products sold to international marine vessels | Oct 24, 2005 | View |
| RMC No. 32-2005 | Publishes the full text of BIR Ruling No. 001-2005 subjecting the income realized by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995 that is not related to its registered activity/ies to regular internal revenue taxes | Jul 5, 2005 | View |
| RMC No. 48-2004 | Notifies the revocation/cancellation of BIR Ruling Nos. 076-88, 004-89 and 191-89 pursuant to Court of Tax Appeals Case No. 5233 | Jul 26, 2004 | View |
| RMO No. 17-2002 | Prescribes the modified guidelines for implementing RR No. 18-2001 on the procedure in filing the application and joint certification, designates the venue for the payment of processing fee, and provides the guidelines for the issuance of a preliminary-letter ruling in certain requests for ruling | Jul 2, 2002 | View |
| RMC No. 17-2002 | Circularizes BIR Ruling No. 043-2000 relative to the taxability of cologne products as toilet waters | May 28, 2002 | View |
| RMC No. 15-2002 | Circularizes BIR Ruling No. 12-02 which contains the interpretation of the term “engaged in preferred areas of activities” used under tax treaty article on royalties | Apr 26, 2002 | View |
| RMO No. 32-2001 | Prescribes the guidelines on the monitoring of the basis of properties transferred and shares of stock received, as well as revises and updates the requirements and conditions precedent to the non-recognition of gain or loss in the said transactions, among others | Dec 5, 2001 | View |
| RR No. 18-2001 | Prescribes the guidelines on the monitoring of the basis of property transferred and shares received, pursuant to a tax-free exchange of property for shares, as well as establishes the policies governing the imposition of fees for the monitoring thereof | Nov 14, 2001 | View |
| RMO No. 81-99 | Prescribes the guidelines on the issuance of VAT Exemption Certificate to all qualified embassies and their personnel | Nov 5, 1999 | View |
| RMO No. 75-99 | Delegates to the Regional Directors the authority to issue certain rulings with established precedents | Sep 27, 1999 | View |
| RMO No. 45-99 | Requires that all pages of rulings or decisions issued by the Office of the Commissioner of Internal Revenue or Deputy Commissioner (DCIR) for Legal and Enforcement Group (LEG) must bear the initial of the DCIR – LEG, as well as contain the dry seal of the issuing office | Jun 21, 1999 | View |