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Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

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Showing 234 results: BIR issuances issued in 2022

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 91-2022Publishes the Daily Minimum Wage Rates in CALABARZON (Region IV-A) under Wage Order No. IVA-19Jul 14, 2022View
RMC No. 90-2022Publishes the Daily Minimum Wage Rates in Central Luzon (Region II) under Wage Order No. RBIII-23Jul 14, 2022View
RMC No. 89-2022Publishes the Daily Minimum Wage Rates in Cagayan Valley (Region II) under Wage Order No. RTWPB 2-21Jul 14, 2022View
RMC No. 88-2022Publishes the Daily Minimum Wage Rates in Ilocos Region (Region I) under Wage Order No. RB-1-DW-03Jul 14, 2022View
RMC No. 87-2022Publishes the Daily Minimum Wage Rates in Cordillera Administrative Region (CAR) under Wage Order No. CAR-21Jul 14, 2022View
RMC No. 86-2022Publishes the Daily Minimum Wage Rates in National Capital Region (NCR) under Wage Order No. NCR-23Jul 14, 2022View
RMC No. 85-2022Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2022Jul 14, 2022View
RMO No. 32-2022Prescribes the manner by which all papers and correspondences for signature by Commissioner Lilia Catris Guillermo shall be preparedJul 5, 2022View
RR No. 11-2022Prescribes the guidelines and procedures for the spontaneous exchange of taxpayer specific rulingsJun 30, 2022View
RR No. 10-2022Prescribes the guidelines and procedures for requesting Mutual Agreement Procedure (MAP) assistance in the PhilippinesJun 30, 2022View
RR No. 9-2022Prescribes the policies and guidelines for the admissibility of sales documents in electronic format in relation to the implementation of Sections 237 (issuance of receipts or sales or commercial invoices) and 237-A (Electronic Sales Reporting System) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)Jun 30, 2022View
RR No. 8-2022Prescribes the policies and guidelines for the implementation of Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), through the use of the Electronic Invoicing/Receipting System (EIS)Jun 30, 2022View
RR No. 7-2022Provides the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008Jun 30, 2022View
RR No. 6-2022Removes the 5-year validity period on receipts/invoicesJun 30, 2022View
RMC No. 84-2022Prescribes the template for sworn declaration to be executed by the Registered Business Enterprise in relation to Q and A No. 36 of RMC No. 24-2022Jun 30, 2022View
RMC No. 83-2022Publishes the May 18, 2022 letter from the Food and Drug Administration (FDA) of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Jun 30, 2022View
RMC No. 82-2022Clarifies the service of Letter of Authority pursuant to Revenue Audit Memorandum Order No. 1-2000Jun 30, 2022View
RMC No. 81-2022Notifies the loss of several BIR Form No. 2524 – Revenue Official Receipt (ROR)Jun 30, 2022View
RMC No. 80-2022Circularizes the lists of Withholding Agents required to deduct and remit 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020Jun 22, 2022View
RR No. 5-2022Implements the Estate Tax Exemption under RA No. 11597 (An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as "An Act Creating the Philippine Veterans Bank, and for Other Purposes")Jun 20, 2022View
RMO No. 31-2022Prescribes the policies, guidelines and procedures in the accomplishment reporting on BIR Programs and ProjectsJun 15, 2022View
RMC No. 79-2022Publishes the Updated List of Registered Manufacturers/Importers/Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco and Vapor Products and integrates the requirements for compliance purposesJun 10, 2022View
RMO No. 30-2022Amends RMO No. 16-2022 on the allocation of the CY 2022 BIR Collection Goal (By Implementing Office)Jun 9, 2022View
RMC No. 78-2022Clarifies the Income Tax treatment of the different classifications of educational insitutions and their tax obligationsJun 9, 2022View
RMC No. 77-2022Suspends all pending Letters of Authority/Mission Orders as of May 30, 2022 and requires the submission of inventory thereafterMay 30, 2022View