Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

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 2021

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 81-2021Publishes the letter from the Food and Drug Administration containing the “List of VAT-Exempt Products” pursuant to RA No. 11534 (CREATE Act)Jul 6, 2021View
RMC No. 80-2021Clarifies the suspension of the statute of limitations on assessment and collection of taxes due to the declaration of quarantine in various areas in the countryJun 29, 2021View
RMC No. 79-2021Circularizes the PSA Advisory dated May 19, 2021 with subject “Philippine Identification (PhilID) Cards as the Official Proof of Identity for Transactions with Government and Private Entities”Jun 28, 2021View
RR No. 13-2021Implements the penalty provisions under Sections 76, 77, 78, 79 and 80 of RA No. 10963 (TRAIN Law), amending Sections 254 and 264 of, and adding Sections 264-A, 264-B and 265-A to, the NIRC of 1997, as amendedJun 23, 2021View
RR No. 12-2021Prescribes the policies and guidelines on the utilization of the Tax Payment Certificate issued by the DTI-BOI evidencing the availment of the fiscal support for the eligible and registered participants of the Comprehensive Automotive Resurgence Strategy (CARS) Program under EO No. 182, Series of 2015Jun 23, 2021View
RR No. 11-2021Implements the tax exemptions and privileges granted under RA No. 11523 (Financial Institutions Strategic Transfer [FIST] Act)Jun 23, 2021View
RR No. 10-2021Amends pertinent provisions of Section 10 under RR No. 20-2018 relative to the outright exemption granted to the exportation of Sweetened Beverages productsJun 17, 2021View
RMO No. 20-2021Amends RMO No. 31-2020 relative to the giving of points for RDOs' accomplishment on the Taxpayer Awareness ProgramJun 17, 2021View
RMC No. 78-2021Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2021Jun 17, 2021View
RMC No. 77-2021Clarifies certain provisions of Revenue Memorandum Order No. 14-2021Jun 15, 2021View
RMC No. 76-2021Clarifies the illustrative examples in the computation of Corporate Income Tax under Section 3(B) and 3(D) of Revenue Regulations No. 5-2021Jun 15, 2021View
RR No. 9-2021Amends certain provisions of RR No. 16-2005, as amended by RR No. 13-2018 and as further amended by RR No. 26-2018, to implement the imposition of 12% VAT on transactions covered under Section 106 (A)(2)(a) subparagraphs (3), (4), and (5), and Section 108(B) subparagraphs (1) and (5) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)Jun 11, 2021View
RR No. 8-2021Amends certain provisions of RR No. 4-2021, which implemented the VAT and Percentage Tax provisions under RA No. 11534 (CREATE Act)Jun 11, 2021View
RMC No. 75-2021Prescribes the standard policy and guidelines on the use of BIR Form No. 0605 for Excise Tax purposesJun 7, 2021View
RMC No. 74-2021Announces the placement of Intro Page in the BIR WebsiteJun 7, 2021View
RMO No. 19-2021Amends Annex A of RMO Nos. 31-2014 and 15-2017 relative to the content of the BIR Website and BIR Employees PortalJun 3, 2021View
RMC No. 73-2021Announces the availability of the New Business Registration (NewBizReg) PortalJun 3, 2021View
RMO No. 18-2021Prescribes the BIR Operational Key Performance Indicators (KPIs) for CY 2021Jun 2, 2021View
RMC No. 72-2021Announces the availability of BIR single Hotline Number and use of ChatbotJun 2, 2021View
RMC No. 71-2021Announces the nationwide availability of the Online Survey Form under the Client Support ServiceJun 1, 2021View
RMC No. 70-2021Notifies the loss of one (1) pad of unused BIR Form No. 2524 – Revenue Official ReceiptMay 31, 2021View
RMC No. 69-2021Notifies the loss of (1) set of unused/unissued BIR Form No. 2524 – Revenue Official ReceiptMay 31, 2021View
RMC No. 68-2021Prescribes the guidelines in the filing of BIR Form No. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) by taxpayers with Fiscal Year Accounting PeriodMay 28, 2021View
RMC No. 67-2021Clarifies the issues relative to the temporary reduction of Percentage Tax rate imposed under Section 116 of the NIRC of 1997, as amended by Section 13 of RA No. 11534 (CREATE Act)May 24, 2021View
RMC No. 66-2021Announces the availability of BIR Form Nos. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) and 1702Qv2008C in the Electronic Bureau of Internal Revenue Forms (eBIRForms)May 24, 2021View