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 189 results: BIR issuances issued in 2018

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 65-2018Circularizes 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, 2018View
RMC No. 64-2018Circularizes the Civil Service Commission (CSC) Resolution No. 1800646 re: Qualification Standards (QS) for Revenue Officer I to IV Positions in the Compliance Section of the Revenue District Offices in the BIR Regional OfficesJul 24, 2018View
RMC No. 63-2018Circularizes the full text of Department Administrative Order No. 16-01 Series of 2016 issued by the Department of Trade and Industry relative to the registration of Barangay Micro Business EnterprisesJul 20, 2018View
RMO No. 33-2018Consolidates, clarifies and reiterates the existing policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA)Jul 12, 2018View
RMO No. 32-2018Prescribes the audit/investigation of individual and non-individual taxpayers by the Regional Assessment DivisionsJul 11, 2018View
RMO No. 31-2018Creates the Alphanumeric Tax Code for Petroleum Products under RA No. 10963 (TRAIN Act)Jul 10, 2018View
RMO No. 30-2018Prescribes the policy regarding the processing of claims for refund of Capital Gains Tax or Creditable Withholding TaxJul 10, 2018View
RMC No. 62-2018Clarifies the requirements on the withdrawal from the bank deposit account/s of a deceased depositor/joint depositor without the required Electronic Certifcate Authorizing RegistrationJul 10, 2018View
RMC No. 61-2018Notifies the loss of one (1) set of unused BIR Form No. 0535 – Taxpayer Information SheetJul 5, 2018View
RMC No. 60-2018Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2018Jul 4, 2018View
RMO No. 29-2018Creates ATCs for selected Excise Taxes under RA No. 10963 (TRAIN Act)Jul 3, 2018View
RMO No. 28-2018Creates and modifies the Alphanumeric Tax Codes (ATCs) for Individual Income Tax under RA No. 10963 (TRAIN Act)Jul 3, 2018View
RMC No. 59-2018Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2018-1 issued by the Department of Budget and Management, titled "Guidelines on the Grant of the Performance-Based Bonus (PBB) for Fiscal Year 2018"Jul 3, 2018View
RMC No. 58-2018Notifies the entry into force, effectivity and applicability of the Philippines-Mexico Double Taxation AgreementJul 3, 2018View
RMC No. 57-2018Notifies the loss of ten (10) sets of unused BIR Form No. 0423-Apprehension SlipJul 3, 2018View
RMC No. 56-2018Circularizes the full text of RA No. 11032, "An Act Promoting Ease of Doing Business and Efficient Delivery of Government Service, Amending for the Purpose Republic Act No. 9485, Otherwise Known as the Anti-Red Tape Act of 2007, and for Other Purposes". Otherwise Known as the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018"Jun 26, 2018View
RMC No. 55-2018Clarifies the functions of the Office of the Regional Director relative to the approval and signing of decisions on Administrative Cases under Revenue Administrative Order (RAO) No. 3-2014, as amended by RAO No. 4-2017Jun 21, 2018View
RMC No. 54-2018Clarifies the imposition of penalties and interest on the filing of an amended returnJun 21, 2018View
RMC No. 53-2018Amends RMC No. 17-2018, specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014Jun 21, 2018View
RMC No. 52-2018Notifies the loss of one (1) pad of unused BIR Form No. 2524-Revenue Official ReceiptJun 20, 2018View
RMC No. 51-2018Amends RMC No. 69-2017 re: Registration and Compliance Requirements of Individuals under a Job Order or Service Contract Agreement with the Departments and Agencies of the Government, Instrumentalities, Local Government Units, State Colleges and Universities, including the Government-Owned and/or -Controlled Corporations and Government Financial InstitutionsJun 11, 2018View
RMC No. 50-2018Provides clarifications on certain provisions of RR Nos. 8-2018 and 11-2018 implementing the Income Tax provisions of RA No. 10963 (TRAIN Act)Jun 8, 2018View
RMC No. 49-2018Publishes the full text of MO No. 23, entitled "Renewing the Travel Tax Exemption Policy to Travellers Departing from all International Airports and Seaports in Mindanao and Palawan to Any Destination in the Brunei Darussalam-Indonesia-Malaysia-Philippines-East ASEAN Growth Area (BIMP-EAGA)"Jun 8, 2018View
RMO No. 27-2018Revises the Non-Disclosure Agreement Form of the BIRJun 6, 2018View
RMC No. 48-2018Prescribes the processing time of One-Time Transactions for the issuance of Electronic Certificate Authorizing Registration (eCAR)Jun 6, 2018View