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. 24-2013Notifies the loss of 50 unused sets of Accountable Form No. 51 – Official ReceiptMar 13, 2013View
RMC No. 23-2013Circularizes the full text of PEZA Board Resolution No. 12-610Mar 5, 2013View
RMC No. 22-2013Gives notice on the missing duplicate copy from 1 unused set of BIR Form No. 0421 – Tax Verification NoticeMar 4, 2013View
RR No. 4-2013Further amends certain provisions of RR No. 11-2004, which prescribes the Machine Identification Number Sticker for the use of Cash Register Machines, Point-of-Sale System machines and/or business/sale machines generating receipts/invoicesMar 1, 2013View
RMO No. 03-2013Prescribes the usage of the Exchange of Information Work ManualMar 1, 2013View
RMC No. 21-2013Amends RMC No. 57-2011, entitled “Revised Forms No. 1700, 1701 and 1702”Mar 1, 2013View
RMC No. 20-2013Publishes the full text of National Budget Circular No. 545 entitled “Guidelines on the Release of Funds for FY 2013”Feb 28, 2013View
RMC No. 19-2013Notifies the loss of duplicate copy of a used but unissued BIR Form No. 2313 – Certificate Authorizing RegistrationFeb 25, 2013View
RMO No. 02-2013Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax TreatiesFeb 18, 2013View
RMC No. 18-2013Further clarifies the taxability of distilled spirits provided under RMC No. 3-2013Feb 15, 2013View
RMC No. 17-2013Clarifies the taxes due from Financial or Technical Assistance Agreement (FTAA) Contractors during “Recovery Periods”Feb 15, 2013View
RMC No. 16-2013Clarifies the tax implications and recording of deposits/advances for expenses received by taxpayers not covered by RMC No. 89-2012Feb 15, 2013View
RR No. 3-2013Prescribes the use of electronic Official Register Books for manufacturers of tobacco products and regulated raw materialsFeb 14, 2013View
RMC No. 15-2013Publishes and implements pertinent provisions of Resolution No. 9476 issued by the Commission on Elections (COMELEC) on June 2012Feb 13, 2013View
RMC No. 14-2013Notifies the loss of 4 unused sets of BIR Form No. 2524 – Revenue Official ReceiptFeb 13, 2013View
RMC No. 13-2013Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptFeb 13, 2013View
RMC No. 12-2013Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptFeb 13, 2013View
RMC No. 11-2013Prescribes the BIR Priority Programs for CY 2013Feb 11, 2013View
RMC No. 10-2013Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco productsFeb 6, 2013View
RMC No. 09-2013Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associationsJan 30, 2013View
RMC No. 08-2013Publishes the full text of Joint Circular No. 6-2012 entitled “Joint Guidelines Implementing the Special Provision of the General Appropriations Act on Value-Added Tax (VAT) Refunds”Jan 25, 2013View
RMO No. 01-2013Prescribes the allocation of the CY 2013 BIR collection goal by implementing officeJan 24, 2013View
RR No. 2-2013Prescribes the transfer pricing guidelinesJan 23, 2013View
RR No. 1-2013Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance AdviceJan 23, 2013View
RMC No. 07-2013Circularizes the BIR Framework for Information SystemsJan 22, 2013View