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RMC No. 4-2026
No issuance text was provided or recovered for RMC No. 4-2026. The document content could not be analyzed, and no tax positions, requirements, or categories can be grounded in the …
RMC No. 3-2026
No issuance text was provided for RMC No. 3-2026, so no grounded analysis of its content could be performed. All extracted fields are left empty and confidence is set to the minimu…
RMC No. 2-2026
The provided issuance text for RMC No. 2-2026 is empty. No substantive content could be extracted or summarized, and no grounded statements about its purpose, tax types, taxpayers …
Data Sharing Agreement RMC 1-2026
No issuance text was provided for RMC No. 1-2026. The document content is empty, so no grounded analysis could be extracted and all substantive fields are left empty.
RMO No. 24-2026
Amends RMO No. 4-2023 to reconstitute the BIR National Office committee supervising the printing of specialized accountable forms and to redefine its functions, covering security compliance, exclusive printing at the Recognized Government Printer, inventory, disposal, and reporting duties.
RMO No. 23-2026 Digest
To order strict observance of the Government Energy Management Program (GEMP) guidelines and implementation of the Inter-Agency Energy Efficiency and Conservation Committee (IAEECC…
RMO No. 22-2026 Annex A
The excerpt suggests the issuance provides a form for the monthly reporting of cases covered by mandatory audit, identified via eLA or TVN and submitted by the Head of the Investig…
Annex A RMO No. 21-2026
The issuance text constitutes Annex A of RMO No. 21-2026, consisting of a job aid/user's guide for the BIR Document Tracking and Management System (DTMS); the RMO's own operative p…
RMO No. 20-2026 Digest
To adjust the reimbursable transportation allowance of BIR officials and employees by setting a new daily rate and monthly cap.
RMO 19-2026 Annex A
The issuance provides the official application form (BIR Form No. 2121, June 2026) through which micro taxpayers apply for a one-time abatement; the excerpt is the annexed form its…
RMO No. 18-2026 Digest
To create the Alphanumeric Tax Codes (ATCs) MC350 and MC351 for the selected revenue source 'One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers' under Revenue Regulat…
RMO No. 17-2026 Digest
To update the policies and procedures in processing One-Time Transaction (ONETT) for sale and donation of real/personal properties, in relation to ISO 9001:2015 Quality Management …
RMO No. 16-2026 Digest
To prescribe supplemental guidelines and procedures implementing RMO No. 44-2025 with respect to the processing and payment of separation and terminal leave benefits claims of offi…
RMO No. 15-2026 Digest
To prescribe guidelines on the processing of Freedom of Information (FOI) requests filed with offices under the BIR.
RMO No. 14-2026 Digest
To partially revoke RMO No. 4-2025 by revoking all provisions of its Section E on the policies and procedures for dockets of cannot be located taxpayers with delinquent accounts, w…
RMO No.13-2026 ANNEX B.1
The issuance text for RMO No. 13-2026 was not provided (empty content). No substantive analysis can be grounded in the text; all fields below are left empty or set to zero confiden…
RMO No. 12-2026
To designate the Deputy Commissioner of the Strategic Reforms Group as the official spokesperson of the BIR, define that role's communication responsibilities, and direct all inter…
RMO No. 11-2026 Digest
To update the cost to collect threshold for Accounts Receivable/Delinquent Accounts (AR/DA) for Collection Enforcement Prioritization.
RMO NO 10-2026
No issuance text was provided for RMO No. 10-2026; no grounded analysis could be extracted from the document as supplied.
RMO No. 9-2026
No issuance text was provided for RMO No. 9-2026. The source document is empty, so no grounded analysis, tax types, categories, or key points can be extracted. All claim arrays are…
RMO NO. 8-2026 Annex A Customer Satisfaction Survey Form CSS
To gather taxpayer feedback on their recently concluded transaction with a BIR office so that the office can improve its service, with responses kept private and confidential and w…
RMO No. 7-2026 Digest
To prescribe guidelines for the immediate implementation of energy efficiency and conservation measures in the Bureau of Internal Revenue.
RMO No. 6-2026
No issuance text was provided for RMO No. 6-2026, so no grounded content could be extracted. No substantive claims are made, and all analysis fields are left empty. It is uncertain…
RMO NO. 5-2026
No issuance text was provided or extracted for RMO No. 5-2026; no substantive content could be analyzed, so no legal statements, tax types, forms, or taxpayer effects can be report…
RMO No. 4-2026
The body text of RMO No. 4-2026 was not provided (empty issuance text). No substantive provisions, tax types, forms, or taxpayer guidance could be extracted or verified from the do…
RMO No. 3-2026 Digest
To further amend Revenue Memorandum Order No. 14-2025, as amended, by prescribing the revised allocation of the CY 2025 BIR collection goal by implementing office.
RMO No. 2-2026
No issuance text was provided for RMO No. 2-2026; the document body is empty (likely an OCR/ingest failure). No substantive content could be extracted, so no grounded claims are ma…
RMO No. 1-2026
No issuance text was provided for RMO No. 1-2026. Because the document content is empty, no grounded substantive analysis (purpose, tax types, forms, affected taxpayers, or require…
REVENUE ADMINISTRATIVE ORDER NO. 5-2026 issued on August 13, 2026
An administrative order amending RAO No. 6-2025 to state the full names of the abbreviations in the names of five BIR Revenue Regions (RR No. 5, 7B, 8B, 9A and 9B), such as CAMANAVA, CaBaMiRo and LaQueMar.
REVENUE ADMINISTRATIVE ORDER NO. 4-2026 issued on June 24, 2026 abolishes
RAO No. 4-2026 (June 24, 2026) abolishes the Large Taxpayers VAT Audit Unit (LT VAU) and the VAT Audit Section (VATAS), reassigning their functions to the LTS, Revenue Regions, and Revenue District Offices.
REVENUE ADMINISTRATIVE ORDER NO. 3-2026 issued on June 23, 2026 reorganizes
An internal BIR reorganization measure creating three new human resource sections within the Administrative and Human Resource Management Division of Revenue Regions.
RAO No. 2-2026
RAO No. 2-2026 amends RAO No. 6-2025 by renaming four BIR Revenue District Offices (RDO Nos. 107, 108, 110 and 111) in the BARMM/Cotabato and South Cotabato/Sarangani areas so their names match their actual locations; it takes effect immediately.
RAO No. 1-2026
RAO No. 1-2026 renames BIR RDO No. 17A - North Tarlac to RDO No. 17A - South Tarlac and RDO No. 17B - South Tarlac to RDO No. 17B - North Tarlac, effective immediately, to align RDO names with their areas of jurisdiction and prevent taxpayer confusion.
RDAO No. 59-2026
RDAO No. 59-2026 designates Assistant Commissioner Faith M. Farochilen-Umandap as Officer-in-Charge of the BIR Legal Group effective September 21, 2026 while Deputy Commissioner Larry M. Barcelo attends Philippines-Singapore Double Taxation Agreement negotiations in Singapore, carving out enumerated signing/approval powers (LOA requests, PAN/FAN/FDDA requests, administrative cases, tax refund cases/tax credit certificates, NEB dockets); it is automatically revoked upon his return.
RDAO No. 57-2026 redacted
The Order was issued to avoid disrupting the operation of the Office of the HREA-IAS during the incumbent's approved leave by designating an Officer-in-Charge.
RDAO No. 56-2026
No issuance text was provided for RDAO No. 56-2026. The document content is empty, so no substantive analysis, classification, or grounded claims can be made. Any details about thi…
RDAO No. 55-2026
To designate the Assistant Chief of the International Tax Affairs Division as Officer-in-Charge of that Division, with authority to sign all necessary documents concerning the offi…
RDAO No. 54-2026
To designate Raymund L. Ipio as Officer-in-Charge of the Law and Legislative Division during the official travel of its Chief, Brianna Kay T. Delos Santos, so that the operation of…
RDAO No. 53-2026 redacted
To avoid disrupting Bureau operations during the official travel of Deputy Commissioner Marissa O. Cabreros to the SGATAR annual meeting in Singapore (September 7-10, 2026) by desi…
RDAO No. 52-2026 redacted
To ensure the operations of Revenue Region No. 88 are not disrupted while its Regional Director, ATTY. DANTE E. TAN, is on official travel to the 55th SGATAR Annual Meeting (Septem…
RDAO No. 51-2026 redacted
To designate an Officer-in-Charge for the Large Taxpayers Service during the official travel of OIC-Assistant Commissioner Edgar B. Tolentino to the SGATAR annual meeting in Singap…
RDAO No. 50-2026 redacted
To ensure continuity of the BIR Legal Group's operations by designating an Officer-in-Charge during the official travel of Deputy Commissioner Larry M. Barcelo to the SGATAR Annual…
RDAO No. 049-2026 redacted
To designate Deputy Commissioner Vener S. Baquiran of the Operations Group as Officer-in-Charge of the Bureau during the Commissioner's official travel to the 55th SGATAR Annual Me…
RDAO No. 48-2026
The Order was issued to designate an Officer-In-Charge of the Project Management and Implementation Service (PMIS) during the official travel of OIC-Assistant Commissioner Eunisa R…
RDAO No. 47-2026
To avoid disrupting operations, the order delegates signing authority over documents of the LTS - Regular Group office to Edison A. Del Agua during the approved personal leave of i…
RDAO No. 46-2026
To designate the BIR's authorized representative to the PFESO Board of Trustees, in view of the BIR's mandated regular seat on that Board under Executive Order No. 674, as amended.
RDAO No. 45-2026 Digest
To designate an Officer-in-Charge of the Office of the Assistant Commissioner for Legal Service during the Assistant Commissioner's approved leave from August 6 to August 10, 2026.
RDAO No. 44-2026 Digest
To provide an Officer-In-Charge for the Office of the Head Revenue Executive Assistant of the Human Resource Development Service during the HREA's approved leave from August 20 to …
RDAO No. 43-2026 Digest
To designate the Head Revenue Executive Assistant of the Enforcement and Advocacy Service (EAS) as Officer-in-Charge of EAS during the approved personal leave of the EAS Assistant …
RDAO No. 42-2026 Digest
To designate an Acting Officer-in-Charge of the Information Systems Group during the temporary absence of its Deputy Commissioner due to official travel from September 7 to 10, 202…
RDAO 41-2026 redacted
To avoid disrupting operations of Revenue Region No. 6 (City of Manila and Palawan) during the OIC-Assistant Regional Director's approved official travel on August 12-20, 2026, by …
RDAO No. 40-2026 Digest
To authorize the OIC-Asst. Regional Director of RR No. 19-Davao Region to sign specified documents during the Regional Director's approved leave from August 8 to 31, 2026.
RDAO No. 39-2026 Digest
To designate the Assistant Commissioner of the Information Systems Project Management Service as Officer-in-Charge of the Information Systems Group (ISG) during the ISG Deputy Comm…
RDAO No. 38-2026 Digest
To designate an acting head (Officer-in-Charge) of the Information Systems Group while the ISG Deputy Commissioner is on approved official travel and personal leave from July 9 to …
RDAO No. 37-2026 Digest
To designate the Deputy Commissioner of Strategic Reforms Group as Officer-in-Charge of the BIR on July 9, 2026 during the Commissioner's official travel.
RDAO No. 36-2026 Digest
To designate the Assistant Commissioner of the Information Systems Project Management Service as Officer-In-Charge of the Information Systems Group (ISG) on July 9, 2026 in view of…
RDAO No. 35-2026 Digest
To provide continuity of leadership for the Information Systems Group (ISG) by naming an Officer-In-Charge during the Deputy Commissioner's approved personal leave from July 12 to …
RDAO No. 34-2026 Digest
To provide an Officer-In-Charge for the Large Taxpayers Service during the approved personal leave of its OIC-Assistant Commissioner from June 29 to July 2, 2026.
RDAO No. 33-2026 Redacted
The issuance text for RDAO No. 33-2026 is empty; no substantive content could be analyzed.
RDAO No. 32-2026 Digest
To designate the Head Revenue Executive Assistant of the Human Resource Development Service (HRDS) as Officer-In-Charge of the Office of the Assistant Commissioner - HRDS from July…
RDAO No. 31-2026 Digest
To provide an Officer-In-Charge for the Office of the Legal Group during the Deputy Commissioner's official travel from June 8 to 10, 2026.
RDAO No. 30-2026
To designate Deputy Commissioner Vener S. Baquiran of the Operations Group as Officer-in-Charge, performing the Commissioner's powers and duties on all matters except enumerated ex…
RDAO No. 29-2026
No issuance text was provided for RDAO No. 29-2026, so no grounded analysis could be extracted. Any description of its contents would be speculation; treat this record as having un…
RDAO No. 28-2026
To ensure continuity of the Office of the Finance Service during the approved leave of absence of Assistant Commissioner ELOISA C. TAMINA by designating an Officer-in-Charge empowe…
RDAO No. 27-2026 Digest
To delegate to the OIC-Chief of the Personnel Division the authority to sign Memoranda of Agreement regarding On-the-Job Training (OJT) of students from various educational institu…
RDAO 026-2026
No issuance text was provided for RDAO No. 26-2026 (unit bir-rdao-2026-026). The document body is empty, so no substantive analysis of its contents, purpose, tax types, or affected…
RDAO NO 025-2026
No issuance text was extracted for RDAO No. 25-2026 (likely an OCR/extraction failure). No grounded analysis could be performed, so all claim fields are left empty and overall conf…
RDAO No. 24-2026
No issuance text was provided for RDAO No. 24-2026. No substantive content, rulings, or tax analysis can be extracted from this record.
RDAO NO. 23-2026
No issuance text was provided in the input; no substantive content of RDAO No. 23-2026 could be extracted or summarized.
RDAO No. 22-2026
No issuance text was provided for RDAO No. 22-2026 (unit_id: bir-rdao-2026-022). The subject matter, provisions, effective date, and affected taxpayers cannot be determined from th…
RDAO NO. 21-2026
To ensure that the operations of Revenue Region No. 18 are not disrupted during the approved leave (May 4-29, 2026) of its Assistant Regional Director, by designating an officer to…
RDAO No. 20-2026 Digest
To designate the Assistant Commissioner of the Internal Affairs Service as Officer-In-Charge of the Office of the Legal Group for April 14 to 16, 2026 during the official travel of…
RDAO No. 19-2026
To ensure continuity of RMG operations by designating an Officer-in-Charge for the Office of the DCIR-RMG during the approved leave of DCIR Teresita M. Angeles (May 5-29, 2026).
RDAO No. 18-2026
The Order was issued so that the operation of the Office of the Assistant Regional Director, Revenue Region No. 17 (Caraga Region) is not disrupted while its Director I, Mr. Lordel…
RDAO No. 17-2026
Delegates signing authority over excise documents (denaturing orders, bioethanol permits, tobacco tax-stamp inspection memos) to Atty. Jason C. Torres during the April 19-26, 2026 leave of the Large Taxpayers Service-Excise Head Revenue Executive Assistant. Effective April 20, 2026, and automatically revoked upon the official's return.
RDAO No. 16-2026
RDAO No. 16-2026 designates Deputy Commissioner Larry M. Barceto of the Legal Group as BIR Officer-in-Charge during the Commissioner's personal leave on March 31 to April 1, 2026, except for signing RTAs/RSOs, approving appointments, approving dismissal decisions in administrative cases, and non-delegable powers under Section 7 of the NIRC.
RDAO No. 15-2026
The order was issued in view of the official travel of the Deputy Commissioner for Strategic Reforms Group to the 2026 PEMNA High-Level Plenary Conference in Seoul, South Korea, an…
RDAO No. 14-2026
The order is issued in view of the Deputy Commissioner's official travel, so that the Bureau's operations are not disrupted, by designating an officer-in-charge with authority to s…
RDAO NO. 12-2026
No issuance text was provided for RDAO No. 12-2026. The document content is empty, so no substantive analysis could be performed.
RDAO NO. 11-2026
The issuance text for RDAO No. 11-2026 is empty, so no substantive content, purpose, tax type, or provisions could be extracted. All analysis fields are left empty, and the documen…
RDAO NO. 10-2026
No issuance text was provided for RDAO No. 10-2026. The document content is empty (likely an extraction or OCR failure), so no provisions, tax types, requirements, or affected taxp…
RDAO 8-2026
To designate an Officer-in-Charge of the Office of the Assistant Commissioner-HRDS during the approved leave of absence of the incumbent Assistant Commissioner.
RDAO 7-2026
To delegate to the Assistant Commissioner of the Large Taxpayers Service the authority to sign and approve Assessment Notices and reports of investigations under the Large Taxpayer…
RDAO 6-2026
To authorize OIC-Assistant Chief Romeo S. Ebdane Jr. of the Regular Large Taxpayer Audit Division I (RLTAD I) to sign documents specified in the Order, in view of the transfer of M…
RDAO 5-2026
To delegate signing authority over documents specified in the Order to OIC-Assistant Chief Christopher P. Agbayani of the National Investigation Division and grant him correspondin…
RDAO No. 4-2026
No issuance text was provided for RDAO No. 4-2026. The document content is empty, so no substantive provisions, tax types, or taxpayer effects could be extracted from the issuance …
RDAO No. 3-2026
No issuance text was provided for RDAO No. 3-2026, so no grounded analysis of its content, purpose, or tax implications could be extracted. All substantive fields are left empty du…
RDAO No. 2-2026
The issuance text for RDAO No. 2-2026 is empty. No provisions, rulings, or operative content could be extracted or verified, so no substantive analysis is provided.
RDAO No. 1-2026
No issuance text was provided for RDAO No. 1-2026. The document content is empty, so no grounded analysis of its purpose, coverage, tax types, or requirements can be performed from…
RR No. 29-2025 digest FINAL
To further amend the "De Minimis" benefits provisions of RR No. 2-98, as amended, by increasing the ceiling of non-taxable benefits.
RR No. 28-2025
No issuance text was provided for RR No. 28-2025. The document content is empty, so no grounded analysis of its purpose, provisions, or covered taxpayers could be performed.
RR No. 27-2025 Digest
To amend Section 8 of RR No. 25-2003 to prescribe the tax treatment on the subsequent sale, transfer, or exchange of a tax-exempt automobile by a tax-exempt person/entity to a non-…
RR No. 26-2025
No issuance text was provided for RR No. 26-2025 (unit bir-rr-2025-026). The document content is empty, so no substantive provisions, purpose, tax types, forms, or affected taxpaye…
RR No. 25-2025
No issuance text was provided for RR No. 25-2025. Because the document body is empty, no grounded summary, provisions, or taxpayer effects can be extracted; this analysis is explic…
RR No. 24-2025
No issuance text was provided for RR No. 24-2025; the document content is empty, so no grounded analysis of its provisions could be extracted.
RR No. 23-2025
No issuance text was provided for RR No. 23-2025. The content, subject matter, and scope of this revenue regulations cannot be determined from the available material, so no grounde…
RR No. 22-2025
The issuance text for RR No. 22-2025 was provided as empty; no substantive provisions, purposes, tax types, taxpayers, or forms could be grounded in the text. This analysis is ther…
RR NO. 21-2025
No issuance text was provided for RR No. 21-2025 (bir-rr-2025-021), so no grounded summary of its contents can be produced. The substance, purpose, tax types affected, and taxpayer…
RR NO. 20-2025
The full text of RR No. 20-2025 was not provided in the source material, so no substantive analysis of its content, purpose, or affected taxpayers can be made. This record reflects…
RR NO. 19-2025
No issuance text was provided for RR No. 19-2025. The document content is empty, so no grounded analysis of its purpose, coverage, tax types, or requirements can be extracted from …