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 131 results: BIR issuances issued in 2013

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 38-2013Clarifies the implication of Legal Petition Notices/ Declarations and similar documents on the audit/assessment processMay 3, 2013View
RMC No. 37-2013Publishes the full text of Department Order No. 17-2013 of the Department of Finance relative to the priority measures for implementation by the Bureau of CustomsMay 3, 2013View
RMC No. 36-2013Publishes the full text of Commission on Audit Circular No. 2013-004, entitled "Information and Publicity on Programs/Projects/Activities of Government Agencies"May 2, 2013View
RR No. 7-2013Prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the PhilippinesApr 29, 2013View
RMC No. 35-2013Publishes 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, 2013View
RMC No. 34-2013Clarifies the proper accomplishment and filing of Estate Tax returnsApr 26, 2013View
RMO No. 11-2013Prescribes the procedure for processing and responding to requests for official information or documents from the BIRApr 23, 2013View
RMC No. 33-2013Clarifies the Income Tax and Franchise Tax due from PAGCOR, its contractees and licenseesApr 23, 2013View
RR No. 6-2013Amends certain provision of RR No. 6-2008 entitled “Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock Held as Capital Assets”Apr 22, 2013View
RR No. 5-2013Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporationApr 22, 2013View
RMO No. 10-2013Prescribes the revised guidelines and procedures in the issuance and enforcement of Subpoenas Duces Tecum and the prosecution of cases for non-compliance therewithApr 22, 2013View
RMO No. 09-2013Prescribes the CY 2013 Operational Key Performance Indicators and Accomplishment Reporting for the Revenue Regions, Regional Divisions and Revenue District OfficesApr 18, 2013View
RMC No. 32-2013Notifies the loss of 50 sets of unused BIR Form No. 2231 – Withdrawal CertificateApr 15, 2013View
RMC No. 31-2013Prescribes the guidelines on the taxation of compensation income of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the PhilippinesApr 12, 2013View
RMC No. 30-2013Strictly implements the provisions of RR No. 9-2001, as amended, regarding the electronic filing of tax returns and electronic payment of taxes due thereonApr 8, 2013View
RMO No. 08-2013Prescribes the policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers SystemApr 5, 2013View
RMO No. 07-2013Prescribes the endorsement of fraud cases discovered in the processing and issuance of Certificates Authorizing Registration (CARs) and Tax Clearances (TCLs) and amends the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue Region No. 1Apr 4, 2013View
RMC No. 29-2013Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employeesApr 2, 2013View
RMC No. 28-2013Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012Apr 1, 2013View
RMO No. 06-2013Prescribes the policies and guidelines on the preparation and submission of Inventory Report of All Unused Revenue Official Receipts /Official Receipts and reissuance thereofMar 25, 2013View
RMO No. 05-2013Prescribes the procedures and guidelines on the redemption of Notice of Payment Schedule relative to the implementation of the VAT TCC Monetization ProgramMar 21, 2013View
RMC No. 27-2013Provides guidelines in the filing, receiving and processing of TY 2012 Income Tax Returns and prescribes the additional attachment of the regular allowable itemized deductions to BIR Form November 2011 ENCS versionsMar 20, 2013View
RMC No. 26-2013Disseminates the Primer on BIR Form No. 1701 (Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts, including those with both business and compensation income) and BIR Form No. 1702 (Annual Income Tax Return for Corporation, Partnership and other Non-Individual Taxpayer) November 2011 ENCSMar 19, 2013View
RMO No. 04-2013Prescribes the policies and guidelines in the audit of tax returns by Revenue District OfficesMar 18, 2013View
RMC No. 25-2013Notifies the loss of 50 sets of unused BIR Form No. 2524 – Revenue Official ReceiptMar 13, 2013View