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 237 results: BIR issuances on Tax incentives
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 5-2019 | Implements the tax incentives provisions of RA No. 10771 (Philippine Green Jobs Act of 2016) | Apr 12, 2019 | View |
| RR No. 4-2019 | Implements the Rules and Regulations of RA No. 11213 (Tax Amnesty Act), Providing for the Guidelines on the Processing of Tax Amnesty Application on Tax Delinquencies | Apr 8, 2019 | View |
| RMC No. 65-2018 | Circularizes the full text of DOF-DBM-DTI-BOI Joint Administrative Order No. 01-2015 providing the "Guidelines for the Payment Certificate Mechanism to Implement the Fiscal Support for the Comprehensive Automotive Resurgence Strategy (CARS) Program under Executive Order No. 182, Series of 2015" | Jul 26, 2018 | View |
| RMC No. 09-2018 | Prescribes the additional mandatory requirements for all Economic Zone Developers/Operators duly registered under the Philippine Economic Zone Authority for the processing of Electronic Certificate Authorizing Registration | Jan 17, 2018 | View |
| RMC No. 77-2017 | Publishes the full text of Executive Order (EO) No. 36, entitled "Suspending the Compensation and Position Classification System Under EO No. 203 (S. 2016), Providing for Interim Compensation Adjustments, and for Other Purposes" | Sep 26, 2017 | View |
| RMC No. 48-2017 | Circularizes the Implementing Rules and Regulations of Republic Act (RA) No. 10524 (An Act Expanding the Positions Reserved for Persons with Disability) | Jun 30, 2017 | View |
| RMC No. 38-2017 | Circularizes the full text of the decision of Supreme Court in the case of Finance Secretary Cesar B. Purisima and CIR Kim S. Jacinto-Henares vs. Representative Carmelo F. Lazatin and Ecozone Plastic Enterprises Corporation with G.R. No. 210588 | May 5, 2017 | View |
| RR No. 5-2017 | Prescribes the rules and regulations implementing RA No. 10754 [An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)] relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount, and the guidelines for the availment, amending RR No. 1-2009 | Apr 20, 2017 | View |
| RMC No. 135-2016 | Circularizes the full text of Implementing Rules and Regulations of RA No. 10754 (An Act Expanding the Benefits and Privileges of Persons with Disability) | Dec 28, 2016 | View |
| RR No. 7-2016 | Prescribes the rules and regulations to implement the tax incentives available to tourism enterprises duly registered with the Tourism Infrastructure and Enterprise Zone Authority under RA No. 9593 (Tourism Act of 2009) | Nov 18, 2016 | View |
| RMO No. 63-2016 | Identifies the Operational Key Performance Indicators (KPIs) that shall no longer be measured in CY 2016 | Nov 11, 2016 | View |
| RMC No. 86-2016 | Publishes the full text of the DOF-DTI Joint Administrative Order No. 1-2016 re: rules and regulations to implement RA No. 10708 (The Tax Incentives Management and Transparency Act) | Aug 12, 2016 | View |
| RMC No. 09-2015 | Circularizes the enhanced BIR registration forms for the implementation of Taxpayer Registration System under Electronic Tax Information System (eTIS-1) | Mar 11, 2015 | View |
| RMC No. 04-2015 | Publishes the full text of Department Order No. 107-2014 issued by the DOF entitled "Rules on Accreditation with the Bureau of Customs for PEZA Locators" | Jan 13, 2015 | View |
| RR No. 1-2015 | Further amends RR Nos. 2-98 and 3-98, as last amended by RR Nos. 5-2008, 5-2011 and 8-2012, relative to "De Minimis Benefits" | Jan 5, 2015 | View |
| RMC No. 86-2014 | Clarifies the valuation of contributions or gifts actually paid or made in computing taxable income | Dec 5, 2014 | View |
| RMO No. 33-2014 | Amends the policies, guidelines and procedures in the issuance of Importer's Clearance Certificate and Customs Broker's Clearance Certificate relative to accreditation as importer/customs broker | Sep 11, 2014 | View |
| RMO No. 31-2013 | Prescribes the Inter-Agency Task Force Memorandum Circular Nos. 2013-01 and 2013-01-A re: Guidelines on the Grant of the Performance-Based Incentives for FY 2013 | Nov 26, 2013 | View |
| RMO No. 26-2013 | Establishes the BIR Strategic Performance Management System | Oct 1, 2013 | View |
| RMC No. 41-2013 | Publishes the full text of Implementing Rules and Regulations of RA No. 10165, otherwise known as the "Foster Care Act of 2012" | May 16, 2013 | View |
| RMC No. 35-2013 | Publishes the full text of Department Order (DO) No. 18-2013 of the DOF on the amendment of Section 12 of DO No. 03-08 entitled “Rules and Regulations to Implement Republic Act 9400, An Act Amending Republic Act 7227, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes.” | Apr 29, 2013 | View |
| RMC No. 28-2013 | Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012 | Apr 1, 2013 | View |
| RMC No. 23-2013 | Circularizes the full text of PEZA Board Resolution No. 12-610 | Mar 5, 2013 | View |
| RR No. 3-2013 | Prescribes the use of electronic Official Register Books for manufacturers of tobacco products and regulated raw materials | Feb 14, 2013 | View |
| RR No. 2-2013 | Prescribes the transfer pricing guidelines | Jan 23, 2013 | View |
