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RMC No. 41-2022
To notify that one (1) set of unused BIR Form No. 0535 – Taxpayer Information Sheet (TIS) with Serial Number TIS201800498827 was lost, and that the form has been cancelled with all…
RMC No. 40-2022
To provide clarifications and guidelines on the use of the Electronic Audited Financial Statement (eAFS) System.
RMC No. 39-2022
To prescribe the manner of payment of the penalty relative to violations incurred by Registered Business Enterprises (RBEs) under the IT-BPM sector on the conditions prescribed reg…
RMC No. 38-2022
To clarify the Transitory Provisions for the non-income related tax incentives granted to Registered Export Enterprises (REEs) under Investment Promotion Agencies (IPAs), pursuant …
RMC No. 37-2022
To clarify the guidelines on the submission of the Certificate of Entitlement to Tax Incentives (CETI), pursuant to Revenue Memorandum Circular No. 28-2022.
RMC No. 36-2022
To prescribe the uniform template for the VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies (IPAs) in relation to Q&A No. 34 of RMC No. 24-2022.
RMC No. 35-2022
No issuance text was provided for RMC No. 35-2022; the document content is empty, so no grounded analysis of its provisions could be extracted.
RMC No. 34-2022
To announce the availability of the revised BIR Form No. 2316 (September 2021 ENCS), revised to include an additional line for the 5% tax credit under the Personal Equity and Retir…
RMC No. 33-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of December 2021, as contained in Operations Memorandum (OM) Nos. 1-2022, 2-2022, 3-2022 and 4-2022.
RMC No. 31-2022
To notify the public and BIR personnel of the loss of several copies of BIR Form No. 2524 – Revenue Official Receipt (ROR) bearing specified serial numbers, and to state the treatm…
RMC No. 30-2022
To publish the full text of the letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREATE Act).
RMC No. 29-2022
To publicly notify the loss of forty (40) sets of unused BIR Form No. 0535 - Taxpayer Information Sheet and to declare that the forms have been cancelled so that official transacti…
RMC No. 28-2022
To prescribe the guidelines in the submission of the Certificate of Entitlement to Tax Incentives (CETI) under Republic Act No. 11534 (Corporate Recovery and Tax Incentives for Ent…
RMC No. 27-2022
To circularize the recently published lists of withholding agents for inclusion in the existing List of Top Withholding Agents (TWAs) who are required to deduct and remit the 1% or…
RMC No. 26-2022
To notify the public of the loss of several BIR Form No. 0535 – Taxpayer Information Sheet (TIS) bearing specified serial numbers, to direct that official transactions involving th…
RMC No. 25-2022
To clarify the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR), including the classification of incom…
RMC No. 24-2022
To clarify issues relative to Revenue Regulations (RR) No. 21-2021 implementing the amendments to the VAT zero-rating provisions under Sections 106 and 108 of the Tax Code, in rela…
RMC No. 23-2022
To suspend the Income Tax incentives of IT-BPM Registered Business Enterprises that violated the FIRB-prescribed work-from-home threshold and to prescribe how the corresponding Inc…
RMC No. 22-2022
To provide Tax Compliance Reminders for the May 9, 2022 National and Local Elections.
RMC No. 21-2022
To prescribe the guidelines in the claim of Input Value-Added Tax (VAT) on purchases or importations of capital goods pursuant to Section 110 of the National Internal Revenue Code …
RMC No. 20-2022
The Circular is issued to limit the number of RFCs and TTRAs filed with ITAD by clarifying that taxpayers already issued COEs whose tenor allows the ruling to be applied to subsequ…
RMC No. 19-2022
The Circular was issued to provide clarification and guidance to the RDO, other internal revenue officers and others concerned on Section 8 of RR No. 5-2021, particularly the manda…
RMC No. 18-2022
The purpose of RMC No. 18-2022 is to circularize Republic Act No. 11597, the revised charter of the Philippine Veterans Bank.
RMC No. 17-2022
To publish, for the information and guidance of all internal revenue officers, employees and others concerned, the January 3, 2022 DOH letter endorsing updates to the list of COVID…
RMC No. 16-2022
To clarify the scope and coverage of the extension of deadlines granted pursuant to Revenue Regulations (RR) No. 1-2022, particularly Section 2, items (1) and (3), in response to n…
RMC No. 15-2022
To publish, in compliance with and in observance of the Bureau's Freedom of Information (FOI) Program, the Bureau's Revised One-Page FOI Manual for the information of the public.
RMC No. 14-2022
To confirm the BIR's consistent compliance with, and commitment to institutionalize, Executive Order No. 2, s. 2016 (Freedom of Information Program), and to publish the Revised Peo…
RMC No. 13-2022 Annex A
No issuance text was provided for RMC No. 13-2022 (the document body is empty). Only identity metadata (RMC, No. 13, year 2022) is available; no substantive provisions, tax types, …
RMC No. 12-2022 Annex A
No issuance text was provided for RMC No. 12-2022; the document body is empty, so no substantive analysis could be performed and no claims could be grounded in the text.
RMC No. 11-2022
To circularize Republic Act No. 11595 for the information and guidance of all internal revenue officials, employees and others concerned, attaching a copy of the law as Annex "A" a…
RMC No. 10-2022
To publish and disseminate the BIR's CY 2022 Priority Programs and Projects and to enjoin all Bureau offices to align their activities and undertakings with these priorities.
RMC No. 9-2022
To consolidate the weekly Operations Memoranda (OM Nos. 85-2021, 87-2021, 88-2021, and 90-2021) for November 2021 and circularize the weekly Price of Sugar at Millsite issued by th…
RMC No. 8-2022 Annex A
The purpose of RMC No. 8-2022 cannot be determined from the provided text, which contains no legible operative language.
RMC No. 7-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of September 2021, contained in Operations Memorandum Nos. 70-2021, 71-2021, 72-2021 and 73-2021, for purpo…
RMC No. 6-2022 2
To clarify the Documentary Stamp Tax imposed under Section 175 of the 1997 Tax Code, as amended, on transfer of shares of stocks.
RMC No. 5-2022
To publish the FDA's endorsement of the Corrigendum to the List of Medicines for Kidney Diseases and to update and supplement the controlling consolidated list of VAT-exempt produc…
RMC No. 4-2022
To clarify specific provisions in Revenue Memorandum Order No. 23-2021 relative to the guidelines and procedures on Digital/Online Learning in the BIR.
RMC No. 3-2022
To clarify the preparation of assessment notices for compromise penalty(ies), pursuant to RMO No. 7-2015 and RR No. 12-99, as amended by RR No. 18-2013, in the issuance of a defici…
RMC No. 2-2022
To publish the full text of a Department of Health letter endorsing updates to the List of VAT-Exempt Drugs and Vaccines Prescribed and Directly Used for COVID-19 Treatment under R…
RMO No. 59-2022
No issuance text was provided for RMO No. 59-2022; the document body is empty. As a result, no provisions, purpose, tax types, forms, or taxpayer impacts can be verified from the t…
RMO No. 58-2022
No issuance text was provided for RMO No. 58-2022; only the identity metadata (title, RMO kind, number 58, year 2022) is available, so no substantive content could be analyzed.
RMO No. 57-2022
No issuance text was provided for RMO No. 57-2022; the document content appears empty or unreadable, so no substantive provisions, requirements, or taxpayer guidance could be extra…
RMO No. 56-2022
No issuance text was provided for RMO No. 56-2022; the document body is empty. Because there is no text to excerpt, no substantive claims, categories, keywords, or taxpayer details…
RMO NO. 55-2022 Digest
To suspend all field audit and other field operations of the BIR relative to examinations and verifications of taxpayers' books of accounts, records and other transactions for the …
Annex B -RMO 54-2022
The provided issuance text for RMO No. 54-2022 is empty; no substantive content (provisions, requirements, tax types, forms, or affected taxpayers) could be extracted, so no ground…
RMO No. 53-2022
No issuance text was provided for RMO No. 53-2022. The document content could not be analyzed, so no grounded conclusions about its subject matter, requirements, or affected taxpay…
RMO 52-2022 digest
To amend the guidelines on the review and validation of Revenue District Offices' (RDO) accomplishments under the Taxpayer Awareness Program (TAP) and to prescribe the revised temp…
RMO No. 51-2022
The issuance text for RMO No. 51-2022 was not provided in the source material. No substantive content, purpose, or tax provisions could be extracted, and no analysis beyond the doc…
RMO No. 50-2022
BIR order prescribing policies and procedures for dropping revenue officials and employees from the rolls for unauthorized leave absences (AWOL), covering Return to Work Orders, notice and appeal rules, and CIR approval of separations.
RMO No. 49-2022 Digest
To further amend RMO No. 46-2019, as amended by RMO No. 38-2020, on the prescribed date of submission of the Monthly Report on Drastic Changes in Collection Performance.
RMO No. 48-2022
No issuance text was provided or captured for RMO No. 48-2022 (the text field is empty, consistent with an OCR or source failure). No substantive content — purpose, tax types, requ…
Annex A - RMO 47-2022
No issuance text was provided for RMO No. 47-2022 (bir-rmo-2022-047). The document body is empty or unreadable, so no grounded summary, tax type, form reference, or key point can b…
RMO No. 46-2022
No issuance text was provided for RMO No. 46-2022 (unit_id: bir-rmo-2022-046). Because the source document is empty, no grounded analysis of its content, purpose, tax types, or aff…
RMO No. 45-2022
No issuance text was extracted for RMO No. 45-2022; the provided document content is empty, so no grounded claims could be made and all substantive analysis fields are left empty a…
RMO No. 44-2022 Digest
To amend Annex A of RMO No. 25-2022, which prescribes the BIR Operational Key Performance Indicators for Revenue Regions, Large Taxpayers Service and Revenue District Offices.
RMO No. 43-2022 Digest RGA
To prescribe the policies, guidelines and procedures in the issuance and use of the Notice to Issue Receipt/Invoice (NIRI) by New Business Registrants and by online sellers, mercha…
RMO No. 42-2022
No issuance text was provided for RMO No. 42-2022. The document body is empty, so no grounded analysis of its content, purpose, tax types, or affected taxpayers can be extracted. A…
RMO No. 41-2022
No issuance text was provided for RMO No. 41-2022. No substantive content, subject matter, or requirements could be extracted from the document.
RMO No. 40-2022
No issuance text was provided for RMO No. 40-2022. No substantive content could be extracted or verified from the document.
RMO No. 39-2022
The Order is issued to amend RMO No. 4-2018 on the creation, monitoring/tracking, and resolution of service requests, incident and problem reports; to revise the existing allowable…
RMO No. 38-2022
The Order is issued to (1) provide information on the criteria and conditions for the grant of the FY 2022 Performance-Based Bonus for the BIR as stated in IATF-MC No. 2022-1, (2) …
RMO No. 37-2022
No issuance text was provided for RMO No. 37-2022, so no grounded summary, claims, or classifications could be extracted. All fields are left empty and confidence is minimal due to…
RMO No. 36-2022 Digest RGA
To prescribe the guidelines and procedures on the acceptance of Information and Communications Technology (ICT) Systems/Solutions to be donated by a Third Party Developer (TPD)/Pro…
RMO No. 35-2022 Process Flow
The issuance text for RMO No. 35-2022 is empty/unavailable, so no grounded substantive analysis could be extracted. All claim-based fields are left empty; the only classification o…
RMO No. 34-2022
Sets revised guidelines for Authorized Agent Banks to claim refunds of tax collections over-remitted to the BIR, covering request contents, affidavit and proof requirements, and BIR-side data correction before refund.
RMO No. 33-2022 RGA
To amend the templates for the submission of Freedom of Information (FOI) Reports that were prescribed in RMO No. 35-2021.
RMO No. 32-2022
To formally announce the assumption to duty of Lilia Catris Guillermo as Commissioner of Internal Revenue and to prescribe that documents and correspondences prepared for the Commi…
RMO 31-2022 RGA
To prescribe the policies, guidelines and procedures in the Accomplishment Reporting on BIR Programs and Projects.
RMO No. 30-2022
The issuance text for RMO No. 30-2022 is empty (no readable content), so no substantive provisions, requirements, tax types, or covered taxpayers could be extracted or verified fro…
RMO No. 29-2022
RMO No. 29-2022 prescribes BIR policies and guidelines for public auctions of distrained, seized/levied, and acquired properties used to settle delinquent tax liabilities, covering notice of sale, sealed bidding, floor prices, bid bonds, and payment of sale proceeds.
RMO No. 28-2022
RMO No. 28-2022 prescribes the BIR Enhanced PRAISE, an internal awards-and-incentives program for all BIR career and non-career employees, implemented through Executive, Service, and Regional PRAISE Committees with monetary and non-monetary awards.
RMO No. 27-2022
To (1) prescribe the amended guidelines in the reporting of accomplishments under the Taxpayer Awareness Program (TAP), (2) revise the matrix used as guide in the determination of …
RMO No. 26-2022 Digest copy
RMO No. 26-2022, issued on April 29, 2022, prescribes the policies, guidelines and procedures in the application for revalidation of Tax Credit Certificates (TCC).
RMO No. 25-2022 Annex A
The issuance text for RMO No. 25-2022 is empty; no content could be extracted (possibly due to OCR or ingestion failure), so no grounded analysis can be provided.
RMO No. 24-2022
The RMO was issued to facilitate the proper identification and monitoring of remittances for Final Income Taxes Withheld pursuant to the implementation of RA No. 9505, and due to t…
RMO No. 23-2022 Digest
To prescribe the standard format in the numbering of deficiency tax assessment notices pursuant to Revenue Regulations (RR) No. 12-99, as amended, and Revenue Memorandum Circular (…
RMO 22-2022 RGA
To amend certain provisions of RMO No. 9-2022 to provide additional procedures and guidelines for, and to specify the platforms allowed in, the conduct of formal investigation/hear…
Annex B RMO 21-2022
The issuance text is a reporting template (Annex B) for a 'Monthly Accomplishment Report on Administrative/Criminal Cases' of the Personnel Adjudication Division/Legal Division; th…
RMO No. 20-2022 Digest
To prescribe modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for VAT-exempt drugs and medicines covered under Section 109(AA) of t…
RMO No. 19-2022
The RMO was issued to facilitate the proper identification and monitoring of remittances for the Gaming Tax and the Final Withholding Tax on salaries of foreign nationals employed …
RMO No. 18-2022 Digest
The issuance modifies the Alphanumeric Tax Code (ATC) of selected revenue sources under Republic Act No. 10963 (TRAIN Act), as shown in an existing-vs-modified table of ATCs, tax r…
RMO No. 17-2022
Prescribes BIR policies and procedures for issuing and monitoring PERA Tax Credit Certificates (PERA-TCC) through the ePERA System, including PERA Administrators' quarterly/annual reportorial requirements, penalties for late or non-submission, and batch application using BIR Forms 2338 and 1942.
RMO16-2022 Annexes
The issuance appears to set out the CY 2022 macroeconomic assumptions and revenue collection goals (monthly and by implementing office); however, the operative provisions of RMO No…
Conducl o1"2022 Tox Compoign" VIDEO MAKING CONTEST (Entries for
RMO No. 15-2022 sets the mechanics of a BIR-internal Video Making Contest supporting the 2022 tax campaign, with short and long video entries uploaded to TikTok, Facebook, and YouTube and winners announced on March 31, 2022.
RMO No. 14-2022 Digest
To amend Revenue Memorandum Order No. 40-2020 relative to the revised guidelines and procedures in the processing of Clearances in the National Office and Regional/District Offices…
RMO No. 13-2022
RMO No. 13-2022 amends Item IIIA of RMO No. 56-2019 on the initial recording of internal revenue tax collections thru Authorized Agent Banks, and Item III.C of RMO No. 36-2016 on t…
Annex A of RMO 12-2022
The issuance appears to prescribe standard request forms for BIR employees to obtain their own Certificate of Employment and Service Record.
Annex A RMO 11-2022
Based only on the annexes, the issuance appears to prescribe standardized forms for BIR employees to request a Certificate of Employment (Annex A) and a Service Record (Annex B); t…
RMO No. 10-2022
To identify and streamline the reportorial requirements to be submitted regularly to the offices under the Client Support Service (CSS), which shall serve as the basis for consolid…
RMO No. 9-2022 Digest
To prescribe the policies and procedures on the use of Video Conference Hearing as an alternative mode to in-court proceedings in the conduct of formal investigation of administrat…
RMO No. 8-2022
To prescribe the adoption and use of the BIR Project Management Manual, which contains generally-recognized and accepted concepts, principles, processes, and tools in effective pro…
Policies and Guidelines in the creation and Management of officia!
Internal BIR order prescribing policies and guidelines for the creation and management of the Bureau's official social media accounts, and creating Primary and Sub-Social Media Teams at the National Office and in regional/district offices.
RMO No. 6-2022
To improve the existing policies and procedures regarding the creation, modification and dropping of Alphanumeric Tax Codes (ATCs).
RMO No. 5-2022
Establishes the Online Citizen/Client Satisfaction Survey (CCSS) for other BIR critical services under Phase 2 of the Online Survey Feedback System, requiring taxpayers to complete the survey before release of requested documents or transactions at covered BIR offices.
RMO No. 4-2022
To facilitate the proper identification and monitoring of tax collection from Corporate Income Tax in BIR Form Nos. 1702Q, 1702-RT and 1702-MX pursuant to RA No. 11534 by modifying…
RMO No. 3-2022
To facilitate the proper identification and monitoring of remittances for Final Income Taxes Withheld under RA No. 9505 by creating a dedicated Alphanumeric Tax Code (ATC).
RMO No. 2-2022 Annex A
The purpose of RMO No. 2-2022 cannot be reliably determined from the provided OCR text, which is largely unreadable.
Annex A RMO 1-2022
The issuance, by way of Annex "A", prescribes the Revised Administrative Disciplinary Rules on Sexual Harassment Cases in the Bureau of Internal Revenue.
REVENUE ADMINISTRATIVE ORDER NO. 2-2022 issued on August 22, 2022 renames
RAO No. 2-2022 (August 22, 2022) renames RDO No. 54A-Trece Martirez City, East Cavite to RDO No. 54A-Trece Martires City, East Cavite, and RDO No. 54B-Bacoor City, West Cavite to RDO No. 54B-Kawit, West Cavite.
AMENDMENT OF REVENUE NOIVUTTISTNATIVE ORDER
Amends RAO No. 3-2014 to move supervision of security services in BIR Revenue Regions from the Administrative and Human Resource Management Division (AHRMD) to the Regional Investigation Division (RID), effective immediately.