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.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 187 results: BIR issuances issued in 2025

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 6-2025Extension of registration of permanently bound Loose-leaf Books of Accounts/Invoices and computerized Books of Accounts and other accounting recordsJan 16, 2025View
RMC No. 5-2025Amending certain provisions of RMC Nos. 11-2024. 12-2024, 13-2024 and 19-2024, provide clarifications/ transitory provisions and to align them with the provisions of R.A. No. 11976, (EOPT Act), its Implementing Rules and Regulations and other issuancesJan 16, 2025View
RMO No. 4-2025Policies and Guidelines in the Reporting of Cannot be Located (CBL) Taxpayers and Procedures in Handling the Cases Pertaining TheretoJan 14, 2025View
RMC No. 4-2025Publishing the full text of COMELEC Law Department Memorandum No. 24-09122 dated December 26, 2024 in connection with the 2025 National and Local Elections, and Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) Parliamentary ElectionsJan 14, 2025View
RMO No. 3-2025Guidelines and Procedures on the Payment of Monthly Communication Expenses (MCE) Pursuant to Department of Budget and Management (DBM) Budget Circular (BC) No. 2024-2 dated August 2, 2024Jan 13, 2025View
RMC No. 3-2025Missing seven hundred sixty (760) pieces of unused/unissued BIR Form No. 1931 – TIN CardJan 9, 2025View
RR No. 2-2025Implementing the tax provisions of Republic Act No. 9267, otherwise known as "The Securitization Act of 2004"Jan 8, 2025View
RMC No. 2-2025Circularizing EO No. 74 titled "Immediate Ban of Philippine Offshore Gaming, Internet Gaming, and Other Offshore Gaming Operations in the Philippines, and for Other Purposes"Jan 7, 2025View
RR No. 1-2025Further amending Section 9 of Revenue Regulations No. 25-2003 relative to the documentary requirements to be submitted by Motor Vehicle Manufacturer/Assembler/Importer as basis for the BIR to determine whether the automobiles subject to Excise Tax exemption are hybrid or purely electric vehicles pursuant to the provisions of Republic Act No. 10963 (TRAIN Law)Jan 6, 2025View
RMO No. 2-2025Policies, guidelines and procedures in the processing and issuance of Tax Clearance Certificate for Final Settlement of Government Contracts (TCFG)Jan 6, 2025View
RMC No. 1-2025Availability of the BIR Electronic Tax Clearance System for taxpayer-applicants registered under RR No. 7A-Quezon City, RR No. 7B-East NCR and RR No. 8B-South NCRJan 6, 2025View
RMO No. 1-2025Processing of request for documents from Securities and Exchange Commission (SEC) in relation to the Memorandum of Agreement (MOA) and Data Sharing Agreement (DSA) between BIR and SEC.Jan 3, 2025View