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)
Clear filters

Showing 128 results: BIR issuances issued in 2011

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 50-2011Notifies the loss of 2 sets of unused Accountable Form No. 51- Official ReceiptOct 21, 2011View
RMC No. 49-2011Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of Philippine Health Insurance Corporation (PHIC), including the Income Tax withholding obligation of hospitals/clinics on case rates of PHIC and the matter of 5% Final Withholding VAT for government money paymentsOct 11, 2011View
RMO No. 38-2011Prescribes the guidelines and procedures in the implementation and compliance with issued Revenue Travel Assignment Orders/Revenue Special Orders covering transfer/re-assignment of personnelOct 6, 2011View
RMC No. 48-2011Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR Nos. 163653 and 167689 on the imposition of Documentary Stamp Tax on inter-office memo covering advances granted by an affiliated corporationOct 6, 2011View
RMC No. 47-2011Clarifies the taxability of interest from savings and time deposits of cooperative’s membersOct 5, 2011View
RMO No. 37-2011Prescribes the guidelines in the processing of Tax Debit Memo applicationsOct 3, 2011View
RMC No. 46-2011Clarifies the definition of “Financial Institutions” as used in RR No. 4-2011 on the “Proper Allocation of Costs and Expenses Amongst Income Earnings of Banks and Other Financial Institutions for Income Tax Reporting Purposes”Oct 3, 2011View
RMO No. 36-2011Amends certain provisions of RMO No. 26-2011 re: guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from the Withholding TaxSep 28, 2011View
RMC No. 45-2011Publishes the full text of memorandum issued by the DBM Secretary entitled “Posting of Programs of Work of Infrastructure Projects on Agency/Department Official Website”Sep 28, 2011View
RMC No. 44-2011Publishes the full text of DBM Circular Letter No. 2011-6 entitled "Directing the Use of the Procurement Service (PS) and the Philippine Government Electronic Procurement System (PhilGEPS) in Procurement Activities"Sep 28, 2011View
RMC No. 43-2011Circularizes Section 19 of RA No. 9679 known as the “Human Development Mutual Fund Law of 2009”Sep 28, 2011View
RMO No. 35-2011Re-classifies the Revenue District Offices (RDOs)Sep 23, 2011View
RMO No. 34-2011Prescribes the assigned office codes for the newly-created and split offices of the BIRSep 22, 2011View
RMC No. 42-2011Enjoins participation to the celebration of the 22nd National Statistics Month in October 2011Sep 21, 2011View
RMC No. 41-2011Clarifies certain issues raised on the taxability of locally-produced winesSep 20, 2011View
RMO No. 33-2011Prescribes the reportorial requirements of the Information Planning and Quality ServiceSep 16, 2011View
RMO No. 32-2011Prescribes the guidelines in the preparation of minutes of staff meeting of Regional OfficesSep 8, 2011View
RMC No. 40-2011Notifies the use of new Income Tax formsSep 5, 2011View
RMC No. 39-2011Imposes Value-Added Tax on Tollway OperatorsSep 5, 2011View
RMC No. 38-2011Clarifies the application of Expanded Withholding Tax on the payments of PHIC to medical practitioners and/or hospitals pertaining to PHIC members’ benefitsSep 1, 2011View
RR No. 15-2011Amends Section 5 of Revenue Regulations No. 12-2011Aug 31, 2011View
RMC No. 37-2011Revokes BIR Ruling No. DA-583-04 and defines the term “Special Purpose Vehicle”Aug 31, 2011View
RMC No. 36-2011Clarifies BIR Rulings on Socialized Housing under Republic Act No. 7279Aug 31, 2011View
RMC No. 35-2011Clarifies issues concerning the imposition of Improperly Accumulated Earnings Tax pursuant to Section 29 of the Tax Code of 1997, in relation to RR No. 2-2001Aug 17, 2011View
RMC No. 34-2011Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 193007, on the imposition of Value-Added Tax on Toll FeesAug 15, 2011View