Free & open access — no account required
Find the BIR issuance you need.
Search Philippine tax regulations, memorandum circulars, orders, and audit issuances by number, subject, or plain-language terms.
Browse source text alongside structured summaries when available. For filing, compliance, or legal decisions, confirm the record with the Bureau of Internal Revenue.
Go to the official BIR websiteStart your research
What would you like to look into?
Use a document number, tax topic, phrase, or everyday question.
Search checks titles, subjects, and available document text.
Public records library
Browse the collection
Filter by issuance type, then open a record to read its source text and any available plain-language analysis.
Topics
225 matching records · 1,352 in the collection
Showing 25 on page 3 · RMO
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.
RMO 3-2020 Annex A
The issuance appears to prescribe the BIR's agency performance indicators and corresponding performance targets for CY 2019-2023; however, no explicit purpose statement is included…
RMO 43-2018 Annex H
To provide answers to frequently asked questions on how to file, accomplish, and sign the SALN, particularly regarding joint versus separate filing by spouses and the requirement f…
RMO No. 7-2015 Annex A
To present the revised schedule of compromise penalties for specified violations of the National Internal Revenue Code, listing for each violation the nature of the violation, the …