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 131 results: BIR issuances issued in 2013
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 64-2013 | Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09 | Oct 1, 2013 | View |
| RMO No. 25-2013 | Prescribes additional guidelines in the office performance evaluation of Large Taxpayers Service | Sep 30, 2013 | View |
| RMC No. 63-2013 | Clarifies taxable year covered by Revenue Regulations No. 12-2013 | Sep 30, 2013 | View |
| RR No. 17-2013 | Prescribes the guidelines on the preservation of books of accounts and other accounting records | Sep 27, 2013 | View |
| RR No. 16-2013 | Revokes RR Nos. 16-2003 and 24-2003 relative to the taxation of privilege stores and imposes new rules | Sep 25, 2013 | View |
| RR No. 15-2013 | Implements RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” | Sep 20, 2013 | View |
| RR No. 14-2013 | Amends pertinent provisions of Revenue Regulations (RR) No. 02-98, as last amended by RR No. 30-2003 and RR No. 17-2003 | Sep 20, 2013 | View |
| RR No. 13-2013 | Amends Section 2 (b) of Revenue Regulations No. 13-08 relative to the definition of raw sugar for Value-Added Tax purposes | Sep 20, 2013 | View |
| RMC No. 62-2013 | Enjoins participation to the celebration of the 11th anniversary of the Development Policy Research Month | Sep 20, 2013 | View |
| RMO No. 24-2013 | Prescribes the guidelines, policies and procedures on the use of electronic Bureau of Internal Revenue Forms (eBIRForms) in relation to Revenue Memorandum Circular No. 61-2012 | Sep 11, 2013 | View |
| RMC No. 61-2013 | Prohibits the printing of principal and supplementary receipts/invoices by non-accredited/unauthorized printers | Sep 11, 2013 | View |
| RMC No. 60-2013 | Enjoins participation to the celebration of the 24th National Statistics Month (NSM) in October 2013 | Sep 6, 2013 | View |
| RMC No. 59-2013 | Publishes the full text of National Archives of the Philippines General Circular No. 4 prescribing the guidelines on the national inventory of records | Sep 4, 2013 | View |
| RMC No. 58-2013 | Publishes the full text of Operations Memorandum No. 4-2013 relative to the issuance of Provisionary Tax Clearance in relation to the provisions of Executive Order No. 398 | Sep 2, 2013 | View |
| RMC No. 57-2013 | Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input taxes attributable to VAT zero-rated sales | Aug 29, 2013 | View |
| RMC No. 56-2013 | Extends the August 20-22, 2013 tax deadline to August 23, 2013 for e-Filing/Filing and e-Payment/Remittance | Aug 22, 2013 | View |
| RMC No. 55-2013 | Reiterates taxpayers’ obligations in relation to online business transactions | Aug 22, 2013 | View |
| RMC No. 54-2013 | Extends the validity of provisional accreditation granted to printers of principal and supplementary receipts/invoices | Aug 15, 2013 | View |
| RMC No. 53-2013 | Clarifies the taxability of donations given to homeowners’ association of subdivisions and villages | Aug 14, 2013 | View |
| RMC No. 52-2013 | Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters | Aug 12, 2013 | View |
| RMO No. 23-2013 | Prescribes the guidelines and procedures for the implementation of the Electronic Official Register Book System (eORB) | Aug 8, 2013 | View |
| RMO No. 22-2013 | Amends RMO No. 9-2012 by including the Project Management and Implementation Service in its coverage for the placement of personnel pursuant to the approved NOSCA relative to the BIR Rationalization Plan | Jul 31, 2013 | View |
| RMO No. 21-2013 | Amends the provisions of RMO No. 35-2002, as amended by RMO No. 20-2006, prescribing the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise Tax purposes | Jul 23, 2013 | View |
| RMO No. 20-2013 | Prescribes 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 22, 2013 | View |
| RMC No. 51-2013 | Notifies the loss of original copies from 2 unused sets of BIR Form No. 2313 – Certificate Authorizing Registration | Jul 22, 2013 | View |