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 182 results: BIR issuances issued in 2023
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 18-2023 | Amends the policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) as provided in RMO No. 33-2018 | May 19, 2023 | View |
| RMC No. 59-2023 | Announces the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] January 2023 (ENCS) | May 19, 2023 | View |
| RMC No. 58-2023 | Clarifies the policies and guidelines on the issuance and validity of TIN Card and Certificate of Registration | May 19, 2023 | View |
| RMC No. 57-2023 | Publishes the updated list of registered manufacturers/importers/exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products and novel tobacco products and integration of the requirements for compliance purposes | May 19, 2023 | View |
| RMC No. 56-2023 | Encourages taxpayers to use the Electronic One-Time Transactions (eONETT) System in the filing and payment of ONETT related returns and taxes | May 19, 2023 | View |
| RMO No. 17-2023 | Prescribes the policies, guidelines and procedures on the preservation, archiving and/or safekeeping of records/documents at the Records Management Division/Administrative and Human Resource Management Division | May 18, 2023 | View |
| RMO No. 16-2023 | Prescribes supplemental guidelines and procedures on the implementation of RMO No. 40-2022 | May 17, 2023 | View |
| RMC No. 55-2023 | Circularizes the Veto Message of President Rodrigo Roa Duterte to the House of Representatives on Republic Act No. 11467 | May 17, 2023 | View |
| RMC No. 54-2023 | Announces the availability of the revised BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products] August 2022 (ENCS) | May 16, 2023 | View |
| RMC No. 53-2023 | Provides clarifications on the entitlement of economic zone developers and operators to the Value-Added Tax (VAT) zero-rating on local purchases of goods and services directly and exclusively used in the registered project or activity | May 11, 2023 | View |
| RMC No. 52-2023 | Clarifies the optional filing and payment of monthly VAT Returns (BIR Form No. 2550M) for VAT-registered persons | May 10, 2023 | View |
| RMC No. 51-2023 | Notifies the loss of forty-eight (48) sets of unused/unissued BIR Form No. 2524 — Revenue Official Receipt | May 10, 2023 | View |
| RMC No. 50-2023 | Notifies the loss of six (6) sets of previously cancelled BIR Form No. 0427 — Notice of Denial – Application for Compromise Settlement | May 10, 2023 | View |
| RR No. 5-2023 | Amends RR No. 5-2021 on the requirements in availing the Income Tax exemption of foreign-sourced dividends received by a Domestic Corporation | May 5, 2023 | View |
| RMC No. 49-2023 | Updates the fIoor price of Cigarettes, Heated Tobacco, Vaporized Nicotine and Non-Nicotine Products and reiterates the imposition of corresponding penalties, sanctions and liabilities for noncompliance therewith | May 5, 2023 | View |
| RMC No. 48-2023 | Announces the availability of additional features and functionalities of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS) | May 5, 2023 | View |
| RR No. 4-2023 | Amends Section 2 of RR No. 9-2016, coverage of taxpayers required to file returns through Electronic Bureau of Internal Revenue Forms (eBIRForms) | May 4, 2023 | View |
| RMC No. 47-2023 | Reiterates the proper time of remittance of Withholding Taxes by National Government Agencies and Instrumentalities, Local Government Units, and Government Owned and Controlled Corporations | May 3, 2023 | View |
| RR No. 3-2023 | Amends certain provisions of RR No. 16-2005, as amended by RR No. 21-2021, to implement Sections 294 (E) and 295 (D), Title Xlll of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act IRR, as amended. | Apr 26, 2023 | View |
| RMO No. 15-2023 | Prescribes the CY 2023 BIR collection goal allocation, by implementing office based on Medium-Term Revenue Program (MTRP) | Apr 25, 2023 | View |
| RMC No. 46-2023 | Publishes the full text of Fiscal Incentives Review Board Advisory No. 006-2023 regarding clarifications on the supplemental guidelines on the registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector | Apr 19, 2023 | View |
| RMC No. 45-2023 | Publishes the full text of Fiscal Incentives Review Board Advisory No. 004-2023 clarifying the issues covering the transfer of registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector | Apr 19, 2023 | View |
| RMC No. 44-2023 | Prescribes supplemental guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Taxable Year 2022 | Apr 14, 2023 | View |
| RMC No. 43-2023 | Further clarifies certain policies on the filing of appeal against Final Decision on Disputed Assessments (FDDA) pursuant to RR No. 12-99, as amended | Apr 14, 2023 | View |
| RR No. 2-2023 | Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or Instrumentalities | Apr 13, 2023 | View |