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Showing 182 results: BIR issuances issued in 2023

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 126-2023Circularizes Memorandum Circular No. 15 issued by the Office of the President, titled "Updating the Inventory of Exceptions to the Right to Access Information Under Executive Order No. 02, (S. 2016)”Dec 27, 2023View
RR No. 16-2023Further amends the provisions of Revenue Regulations No. 2-98, as amended, to impose Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchantsDec 21, 2023View
RMC No. 125-2023Announces the availability of additional features and functionalities of the Enhanced Monitoring and Managing Administrative Cases (EMMAC)Dec 21, 2023View
RMO No. 40-2023Prescribes the policies, guidelines and procedures on the implementation of BIR Central Repository System for digital documents/filesDec 14, 2023View
RMC No. 123-2023Circularizes the “Code of Professional Responsibility and Accountability”, or the rules governing “The Norms of Conduct and Ethical Standards in the Legal Profession,” and “Supreme Court of the Philippines EN BANC Resolution A.M. No. 22-09-01-SC dated April 11, 2023Dec 14, 2023View
RR No. 15-2023Implements the grant of Donor's Tax exemption on the donation of imported capital equipment, raw materials, spare parts, or accesories directly and exclusively used by Registered Business Enterprises under Section 295 (C)(2)(e) of the National Internal Revenue Code of 1997, as amendedDec 13, 2023View
RMO No. 39-2023Suspends all audit and other field operations of the BIR effective December 16, 2023Dec 13, 2023View
RMO No. 38-2023Prescribes the policies, guidelines and procedures relative to lost, damaged or unauthorized use of BIR Accountable FormsDec 12, 2023View
RMC No. 124-2023Circularizes Memorandum Circular No. 37, titled "Directing the Urgent Implementation of the National Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financing Strategy 2023-2027, and Enjoining All Concerned Agencies to Fully Support and Actively Participate in the Conduct of Money Laundering/Terrorism Financing National Risk Assessment"Dec 12, 2023View
RMO No. 37-2023Amends RMO No. 5-2023 on the implementation of revised Customer Satisfaction Survey for frontline services under Client Support ServiceDec 11, 2023View
RMC No. 122-2023Announces the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4.1Dec 1, 2023View
RMO No. 36-2023Aligns the provisions of the current On-the-Job Training (OJT) Program of the BIR with the provisions of the Commission on Higher Education (CHED) and Department of Education (DepEd) Orders, and amends Revenue Memorandum Order No. 11-2017 relative to the acceptance of students for OJT in the National and Regional Offices.Nov 29, 2023View
RMC No. 121-2023Announces the updated features and functionalities of the Online Registration and Update System (ORUS)Nov 29, 2023View
RMC No. 120-2023Announces the availability, use and acceptance of Taxpayer Identification Number (TIN) IDNov 29, 2023View
RMC No. 119-2023Notifies the loss of one (1) set of unused/unissued BIR Form No. 0535 — Taxpayer Information SheetNov 16, 2023View
RMO No. 35-2023Prescribes the guidelines and procedures in the payment of individual consumer mobile phone subscription plan pursuant to the approved rationalization of communication expense allocated for BIR OfficialsNov 13, 2023View
RR No. 14-2023Further amends the pertinent provisions of RR No. 2-98, as amended, to impose Creditable Withholding Tax on certain income payments by joint ventures/consortiumsNov 10, 2023View
RR No. 13-2023Prescribes the policies and guidelines for the optional VAT-Registration of Registered Business Enterprises classified as Domestic Market Enterprise under the 5% tax on Gross Income earned in lieu of all taxes regime during the transitory period pursuant to Rule 18, Section 5 of the amended IRRs of Republic Act No. 11534 (CREATE Act)Nov 10, 2023View
RMC No. 118-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of September 2023Nov 6, 2023View
RMC No. 117-2023Notifies the loss of the original copy of unused/unissued BIR Form No. 1966 – Electronic Letter of AuthorityNov 3, 2023View
RMC No. 116-2023Notifies the loss of one (1) set and original copy of unused/unissued BIR Form No. 2313-P — Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Personal PropertiesNov 3, 2023View
RMC No. 115-2023Classifies the costs associated with franchises, concessions, licenses, rights, operations agreements or similar arrangements (herein referred to as Licenses or Rights) granted by the government to operate a public service, including public utility as an Administrative Cost instead of "Direct Cost of Services", for purposes of computing the gross income to determine the Optional Standard Deduction (OSD) under Section 34 (L) of the Tax Code of 1997, as amended by Section 3 of Republic Act (RA) No. 9504Oct 31, 2023View
RMC No. 114-2023Temporary suspension of the opening of Escrow Account pursuant to RMO No. 29-2022Oct 27, 2023View
RMO No. 34-2023Amends RMO No. 27-2023 relative to the revised monthly allocation of the CY 2023 BIR Collection Goal by implementing officeOct 19, 2023View
RMC No. 113-2023Circularizes the Implementing Rules and Regulations of the Maharlika Investment Fund Act of 2023 (RA No. 11954)Oct 17, 2023View