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 189 results: BIR issuances issued in 2018
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 17-2018 | Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) | Mar 8, 2018 | View |
| RMO No. 13-2018 | Updates the classification of Revenue District Offices | Mar 6, 2018 | View |
| RMC No. 16-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of January 2018 | Mar 6, 2018 | View |
| RMC No. 15-2018 | Circularizes the Competency-Based Job Descriptions of Revenue Officer I-IV and Chief Revenue Officer II positions under the Assessment and Collection Sections of the Revenue District Offices | Mar 5, 2018 | View |
| RMO No. 12-2018 | Prescribes the BIR Operational Key Performance Indicators for CY 2018 | Mar 2, 2018 | View |
| RMO No. 11-2018 | Promotes equal opportunity for all BIR employees on learning and development | Mar 2, 2018 | View |
| RMC No. 14-2018 | Directs the Client Support Service to monitor the Compliance Section under the Revenue District Office | Mar 1, 2018 | View |
| RMC No. 13-2018 | Clarifies certain provisions of RAO No. 5-2017 relative to the approval and/or signing of Certificates of Zonal Values of Real Properties | Mar 1, 2018 | View |
| RR No. 9-2018 | Prescribes the rules and regulations implementing the increase in the Stock Transfer Tax pursuant to RA No. 10963 (TRAIN Law) | Feb 26, 2018 | View |
| RMO No. 10-2018 | Amends RMO No. 8-2018 on the allocation of the CY 2018 BIR collection goal by implementing office | Feb 22, 2018 | View |
| RMC No. 12-2018 | Clarifies the nature and extent of the power of the Commissioner of Internal Revenue to obtain information under Section 5 of the NIRC of 1997, as amended, vis-a-vis Attorney-Client and Accountant-Client privilege | Feb 22, 2018 | View |
| RMC No. 11-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of December 2017 | Feb 22, 2018 | View |
| RR No. 8-2018 | Implements the amended provisions on Income Tax pursuant to RA No. 10963 (TRAIN Law) | Feb 20, 2018 | View |
| RMO No. 09-2018 | Creates and modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act) | Feb 6, 2018 | View |
| RR No. 7-2018 | Amends certain sections of Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-13, relative to the due process requirement in the issuance of a deficiency tax assessment. | Jan 31, 2018 | View |
| RMC No. 10-2018 | Clarifies the time of withholding and remittance of taxes withheld by Withholding Agents including National Government Agencies and Instrumentalities, Local Government Units and Government-Owned and-Controlled Corporations provided under Sec. 4 of RR No. 12-2001 | Jan 31, 2018 | View |
| RMO No. 08-2018 | Allocates the CY 2018 BIR collection goal by implementing office | Jan 29, 2018 | View |
| RR No. 2-2018 | Provides the revised tax rates and other implementing guidelines on Petroleum Products pursuant to the provisions of RA No. 10963 (TRAIN Law) | Jan 24, 2018 | View |
| RMO No. 07-2018 | Directs the submission of Inventory and Status Report of Revalidated/Non-Revalidated Letters of Authority (LAs) and LAs issued after June 30, 2016 | Jan 22, 2018 | View |
| RR No. 6-2018 | Revokes Revenue Regulations (RR) No. 12-2013 relative to the requirements for deductibility of certain expenses, thereby reinstating the provisions of Section 2.58.5 of RR No. 14-2002, as amended by RR No. 17-2003 | Jan 19, 2018 | View |
| RMO No. 06-2018 | Provides policies and guidelines in the enhancement of the frontline services in compliance with the Ease of Doing Business and implementation of the Revised Citizen's Charter | Jan 18, 2018 | View |
| RMO No. 05-2018 | Prescribes the policies, guidelines and procedures in the nomination/application to act as a Resource Person for Trainings/Seminars/Briefings or as Subject Matter Expert (SME) for the Competency-Based Human Resource Program of the BIR | Jan 17, 2018 | View |
| RMC No. 09-2018 | Prescribes the additional mandatory requirements for all Economic Zone Developers/Operators duly registered under the Philippine Economic Zone Authority for the processing of Electronic Certificate Authorizing Registration | Jan 17, 2018 | View |
| RMO No. 04-2018 | Prescribes the policies and guidelines on the use of a new BIR Service Desk (Centerpoint) System | Jan 16, 2018 | View |
| RMO No. 03-2018 | Prescribes the policies and procedures for the use of Computer-Assisted Audit Tools and Techniques (CAATTs) laboratories, and Key Performance Indicators (KPIs) and reporting requirements for CAATTs usage | Jan 16, 2018 | View |