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 212 results: BIR issuances issued in 2019
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 143-2019 | Clarifies the inclusion of taxpayers as top Withholding Agents who are obliged to remit the 1% and 2% Creditable Withholding Taxes pursuant to the criteria of Revenue Regulations No. 7-2019 | Dec 27, 2019 | View |
| RMC No. 142-2019 | Circularizes the Electronic Documentary Stamp Tax (eDST) System’s balance adjustment as an option for recovery of erroneously deducted DST | Dec 27, 2019 | View |
| RMC No. 141-2019 | Reiterates the salient points arising from RMO No. 14-16 on the proper execution of Waivers of the Defense of Prescription and providing an illustration of the basic requirements thereof | Dec 20, 2019 | View |
| RMC No. 140-2019 | Notifies the loss of two (2) sets of used/filled-up/cancelled BIR Form No. 2298 – Product Replenishment Certificate | Dec 20, 2019 | View |
| RMC No. 139-2019 | Prescribes the use of the enhanced BIR Form Nos. 1601-EQ and 1602Q January 2019 (ENCS) | Dec 20, 2019 | View |
| RMC No. 138-2019 | Publishes the full text of the Department of Agriculture’s Administrative Circular No. 08, Series of 2019 re: The Implementing Rules and Regulations of RA No. 11321 entitled “An Act Instituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture” (The Sagip Saka Act) | Dec 18, 2019 | View |
| RMC No. 137-2019 | Publishes the full text of the Inter Agency Task Force (IATF) Memorandum Circular No. 2019-2 entitled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019 under Executive Order No. 80, s. 2012 and EO No. 201, s. 2016” | Dec 18, 2019 | View |
| RMC No. 136-2019 | Circularizes the names of taxpayers who are included or deleted from the List of Withholding Agents who qualify to the criteria prescribed under Revenue Regulations No. 7-2019 for purposes of the 1% or 2% Creditable Withholding Taxes on purchases of goods and services | Dec 16, 2019 | View |
| RMC No. 135-2019 | Reiterates the prescribed procedures in the availment of the Tax Amnesty on Delinquencies and additional clarification on issues raised relative thereto | Dec 11, 2019 | View |
| RMO No. 59-2019 | Prescribes the policies and guidelines for disabling of USB ports and DVD drives of all BIR desktop computers/workstations | Dec 9, 2019 | View |
| RMO No. 58-2019 | Prescribes the BIR Incident and Data Breach Response Plan | Dec 9, 2019 | View |
| RMC No. 134-2019 | Announces the availability of the Revised BIR Form No. 1702-EX (Annual Income Tax Return) January 2018 (ENCS) Version 2 | Dec 5, 2019 | View |
| RMC No. 133-2019 | Circularizes Republic Act No. 11187 entitled “An Act Converting the Zamboanga City State Polytechnic College into a State University to be Known as the Zamboanga Peninsula Polytechnic State University, and Appropriating Funds Therefor” | Dec 4, 2019 | View |
| RMC No. 132-2019 | Circularizes Republic Act No. 11186 entitled “An Act Converting the Northwestern Mindanao State College of Science and Technology (NMSCST) in the City of Tangub, Province of Misamis Occidental into a State University of Northwestern Mindanao (UNM) and Appropriating Funds Therefor” | Dec 4, 2019 | View |
| RMC No. 131-2019 | Circularizes the Republic Act No. 11358 entitled “An Act Establishing a National Vision Screening Program for Kindergarten Pupils and Appropriating Funds Therefor” | Dec 4, 2019 | View |
| RMC No. 130-2019 | Reiterates Revenue Memorandum Order No. 75-2010 on the submission of the Monthly Certification of Excise Tax Collection on Minerals, Mineral Products and Quarry Resources | Dec 4, 2019 | View |
| RR No. 10-2019 | Amends pertinent provision of RR No. 4-2000, as amended by RR No. 7-2005, by providing a new format for the Notice to the Public to be exhibited at place of business | Dec 2, 2019 | View |
| RMO No. 57-2019 | Revokes RMO No. 12-2015 relative to the updated procedures in the implementation of the Memorandum of Agreement between the DPWH and the DOF | Dec 2, 2019 | View |
| RMC No. 129-2019 | Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2019-1 by the Acting Secretary of DBM and Secretary of the DTI entitled “Guidelines in the Validation of the ISO 9001: 2015 Quality Management System Certification/Recertification as a Support to Operations Requirement for the Grant of the FY 2019 Performance-Based Bonus (PBB) | Nov 29, 2019 | View |
| RMC No. 128-2019 | Supplements the People's Freedom of Information (FOI) Manual of the Bureau of Internal Revenue | Nov 29, 2019 | View |
| RMO No. 56-2019 | Amends certain provisions of RMO No. 36-2016 relative to the policies and procedures in the decentralization of recording of internal revenue taxes | Nov 28, 2019 | View |
| RMC No. 127-2019 | Notifies the loss of ten (10) sets of unused BIR Form No. 0423 – Apprehension Slip | Nov 27, 2019 | View |
| RMC No. 126-2019 | Extends the use of the old versions of BIR Withholding Certificates/Forms – BIR Form Nos. 2306, 2307 and 2316 | Nov 26, 2019 | View |
| RMC No. 125-2019 | Publishes the Daily Minimum Wage Rates in Region VI (Western Visayas) under Wage Order No. RBVI-25 | Nov 26, 2019 | View |
| RMC No. 124-2019 | Extends the deadline of submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604C and 1604F) | Nov 26, 2019 | View |
