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 |
|---|---|---|---|
| RMC No. 5-2023 | Provides transitory provisions for the implementation of the Quarterly filing of VAT Returns starting January 1, 2023 pursuant to Section 114(A) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law) | Jan 13, 2023 | View |
| RMO No. 2-2023 | Prescribes the CY 2023 Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District Offices | Jan 10, 2023 | View |
| RMC No. 4-2023 | Clarifies the base amount for the imposition of the 20% penalty relative to the early withdrawal of Personal Equity and Retirement Account (PERA) for assets, accounts and sub-accounts classified as unqualified | Jan 10, 2023 | View |
| RMC No. 3-2023 | Prescribes the policies and guidelines on the Online Registration of Books of Accounts | Jan 10, 2023 | View |
| RMC No. 2-2023 | Publishes the Updated List of FOI Receiving Officers | Jan 6, 2023 | View |
| RMO No. 1-2023 | Creates Alphanumeric Tax Codes (ATCs) for Excise Taxes and Tobacco Inspection Fees on Novel Tobacco Products | Jan 5, 2023 | View |
| RMC No. 1-2023 | Announces the availability of the Interactive BIR Citizen’s Charter | Jan 3, 2023 | View |