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.
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Showing 234 results: BIR issuances issued in 2022
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 2-2022 | Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 and revising the provisions of RR No. 6-2021 | Apr 5, 2022 | View |
| RMO No. 22-2022 | Amends certain provisions of RMO No. 9-2022 (Use of Video Conference Hearing as Alternative Mode to Face-to-Face Formal Investigation/Hearing for Administrative Cases, amendment to RMO No. 19-2011) | Apr 4, 2022 | View |
| RMO No. 21-2022 | Prescribes the guidelines and procedures in the implementation of Monitoring and Managing Administrative Cases (MMAC) in the Bureau of Internal Revenue (BIR) | Apr 1, 2022 | View |
| RMO No. 20-2022 | Prescribes the modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for Value-Added Tax (VAT)-Exempt Drugs and Medicines covered under Section 109(AA) of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 11534 | Mar 31, 2022 | View |
| RMC No. 35-2022 | Prescribes the tax treatment of Murabahah (Profit Disclosed Sale) and Tawarruq (Commodity Murabahah) as Islamic Banking Arrangements pursuant to the tax neutrality provision of RA No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) and as implemented by RR No. 17-2020 | Mar 31, 2022 | View |
| RMC No. 34-2022 | Announces the availability of BIR Form No. 2316 (Certificate of Compensation Payment/Tax Withheld) September 2021 ENCS | Mar 31, 2022 | View |
| RMO No. 19-2022 | Creates Alphanumeric Tax Code (ATC) for Philippine Offshore Gaming Operations (POGO) pursuant to the implementation of RA No. 11590 | Mar 30, 2022 | View |
| RMO No. 18-2022 | Modifies Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act) | Mar 30, 2022 | View |
| RMC No. 33-2022 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of December 2021 | Mar 30, 2022 | View |
| RMC No. 32-2022 | Clarifies the tax treatment of the Philippine Amusement and Gaming Corporation (PAGCOR), its licensees and contractees | Mar 30, 2022 | View |
| RMC No. 31-2022 | Notifies the loss of several copies of BIR Form No. 2524 – Revenue Official Receipt (ROR) | Mar 25, 2022 | View |
| RMO No. 17-2022 | Prescribes the policies and procedures in the issuance of Tax Credit Certificate arising from Personal Equity Retirement Account (PERA) and its utilization using the ePERA system | Mar 17, 2022 | View |
| RMC No. 30-2022 | Publishes the full text of the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Mar 16, 2022 | View |
| RMC No. 29-2022 | Notifies the loss forty (40) sets of unused BIR Form No. 0535 – Taxpayer Information Sheet | Mar 16, 2022 | View |
| RMC No. 28-2022 | Prescribes the guidelines in the submission of Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (CREATE Law) | Mar 16, 2022 | View |
| RMC No. 27-2022 | Circularizes the lists of withholding agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020 | Mar 16, 2022 | View |
| RMO No. 16-2022 | Prescribes the CY 2022 BIR collection goal by implementing office | Mar 15, 2022 | View |
| RMC No. 26-2022 | Notifies the loss of several BIR Form No. 0535 – Taxpayer Information Sheet (TIS) | Mar 15, 2022 | View |
| RMC No. 25-2022 | Clarifies the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR) | Mar 11, 2022 | View |
| RMO No. 15-2022 | Prescribes the Contest Mechanics for the conduct of "2022 Tax Campaign" Video Making Contest | Mar 10, 2022 | View |
| RMC No. 24-2022 | Clarifies issues relative to RR No. 21-2021 implementing the amendments to the Value-Added Tax (VAT) zero rating provisions under Sections 106 and 108 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Sections 294(E) and 295(D), Title XIII of the Tax Code, introduced by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations | Mar 9, 2022 | View |
| RMC No. 23-2022 | Suspends the Income Tax incentives granted to Registered Business Enterprises (RBEs) for violating the Work-From-Home (WFH) threshold as prescribed by the Fiscal Incentives Review Board | Mar 9, 2022 | View |
| RMC No. 22-2022 | Provides Tax Compliance Reminders for the May 9, 2022 National and Local Elections | Feb 21, 2022 | View |
| RMC No. 21-2022 | Prescribes the guidelines in the claim of Input VAT on purchases or importations of capital goods pursuant to Section 110 of the Tax Code, as amended by RA No. 10963 (TRAIN Law) | Feb 21, 2022 | View |
| RMO No. 14-2022 | Amends RMO No. 40-2020 relative to the revised guidelines and procedures in the processing of Clearances in the National Office and Regional/District Offices | Feb 17, 2022 | View |