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RDAO No. 44-2025 Digest
To provide interim signing authority for documents specified in the Order while the OIC-Regional Director of RR 5 is on official travel.
RDAO No. 43-2025 Digest
To designate an Officer-in-Charge of the BIR for August 11 to 13, 2025 during the Commissioner's official travel on those dates.
RDAO-42-2025
No issuance text was provided for RDAO No. 42-2025. The document content appears empty or failed OCR, so no grounded analysis, summary, or classification could be performed. All su…
RDAO NO. 41-2025
The issuance text for RDAO No. 41-2025 (BIR rdao-2025-041) is empty in the provided material. No substantive provisions, rulings, or tax treatment could be extracted or verified, a…
RDAO No. 40-2025
No issuance text was provided for RDAO No. 40-2025. Because the source text is empty, no substantive content, requirements, tax types, or affected taxpayers could be extracted or v…
RDAO 39-2025
To provide officer-in-charge coverage for the Legal Service from August 14 to 19, 2025 during the approved leave of its OIC-Assistant Commissioner.
RDAO 38-2025
To designate an Officer-in-Charge of the Project Management and Implementation Service (PMIS) during the temporary absence of its Assistant Commissioner.
RDAO 37-2025
To designate an Officer-in-Charge for RDO 54B-Kawit, West Cavite while its Revenue District Officer is on approved leave.
RDAO 36-2025
To delegate the authority to sign documents specified in the Order to the Legal Division Chief of RR 13-Cebu City during the approved leave of the OIC-Regional Director.
RDAO 35-2025
To designate an Officer-in-Charge of the Bureau of Internal Revenue during the Commissioner's period of official travel from June 23 to 28, 2025.
RDAO 34-2025
To designate an Officer-in-Charge of the Enforcement and Advocacy Service (EAS) for the period June 25 to July 4, 2025 while the EAS Assistant Commissioner is on approved leave.
RDAO 33-2025
To designate an Officer-in-Charge of the Information Systems Group during the approved leave of absence of the ISG Deputy Commissioner from June 10 to 16, 2025.
RDAO 32-2025
To delegate signing authority to Assessment Division Chief Edna E. Makiling of RR 17-Butuan City for the documents specified in the Order during July 7-22, 2025, in view of the app…
RDAO 31-2025
To designate OIC-Assistant Commissioner Joseph M. Catapia of the Collection Service as Officer-in-Charge of the Operations Group from July 16 to 17, 2025, in view of the official t…
RDAO 30-2025
To provide an authorized signatory for ISDOS documents during the period when no Assistant Commissioner for ISDOS has been designated.
RDAO 29-2025
To designate an Officer-in-Charge of the Large Taxpayers Service (LTS) for the period June 19 to 28, 2025 while the LTS OIC-Assistant Commissioner is on official travel.
RDAO 28-2025
To designate an Officer-in-Charge of the Operations Group for June 19-20, 2025 during the Deputy Commissioner's official travel abroad.
RDAO No. 27-2025
Designates Deputy Commissioner Teresita M. Angeles as BIR Officer-in-Charge from May 21-23, 2025 while Commissioner Romeo D. Lumagui, Jr. attends Philippines–Hong Kong double taxation agreement negotiations.
RDAO 26-2025
To delegate signing authority to the Assessment Division Chief of RR 5 – Caloocan City during the OIC-Regional Director's official travel on May 21-23, 2025.
RDAO 25-2025
To designate an Officer-in-Charge for the Personnel Adjudication Division (PAD) during the leave of absence of its Division Chief.
RDAO 24-2025
To designate an Officer-in-Charge of the Resource Management Group for the period June 4 to 18, 2025, in view of the approved leave of the Group's Deputy Commissioner.
RDAO 23-2025
To delegate signing authority over the documents specified in the Order to Chief Jason C. Torres during the approved leave of the LTS-Excise Head Revenue Executive Assistant from J…
RDAO 22-2025
To authorize OIC-Assistant Regional Director Jona Ruth G. Alonte of RR 11-Iloilo City to sign the documents specified in the Order during the period following the mandatory retirem…
RDAO No. 21-2025
No issuance text was provided or extractable for RDAO No. 21-2025; no grounded content could be analyzed. All fields are left empty pending a readable copy of the issuance.
RDAO NO. 20-2025
No issuance text was provided for RDAO No. 20-2025 (the document body is empty, likely an OCR/extraction failure). No substantive provisions, tax types, requirements, or affected t…
RDAO No. 19-2025
No issuance text was provided for RDAO No. 19-2025. Because the document body is empty, no grounded analysis of its purpose, provisions, tax types, affected taxpayers, or reference…
RDAO 18-2025
No issuance text was provided for RDAO No. 18-2025 (unit bir-rdao-2025-018). Because the document body is empty, no grounded analysis of its purpose, tax types, affected taxpayers,…
RDAO No. 17-2025
The body text of RDAO No. 17-2025 is empty in the provided source. No substantive provisions, rulings, or tax analysis can be extracted from the issuance text itself; only the iden…
RDAO No. 16-2025
No issuance text was provided or extractable for RDAO No. 16-2025. No substantive analysis could be performed; all fields are left empty due to lack of source text.
RDAO No. 15-2025
No issuance text was provided for RDAO No. 15-2025, so no content-based summary could be prepared. Only the document identity is known from the metadata.
RDAO No. 14-2025 D
To delegate signing authority for documents specified in the Order to the Assessment Division Chief of RR 8B-South NCR during the Regional Director's approved leave.
RDAO No. 13-2025
No issuance text was provided for RDAO No. 13-2025. The document body is empty, so no substantive analysis of its purpose, tax types, forms, or affected taxpayers can be extracted …
RDAO No. 12-2025
No issuance text was provided for RDAO No. 12-2025, so no grounded analysis of its contents can be produced. All substantive fields are left empty due to this uncertainty.
RDAO No. 11-2025 pdf
The purpose of the issuance is to delegate to Deputy Commissioner Teresita M. Angeles of the Resource Management Group the authority to endorse requests for personal travel authori…
RDAO No.10-2025
No issuance text was extracted for RDAO No. 10-2025; the document body is empty, so no substantive content can be summarized or verified from the text.
RDAO No. 9-2025 pdf
To designate specific personnel/officials to sign Accounting Division documents and reports, including Box C of Disbursement Vouchers (DVs), in view of the sick leave of OIC-Chief …
RDAO No. 6-2025 Digest PDF
To designate an Officer-In-Charge for the region during the approved leave of the RR 2 OIC-Regional Director on January 22 to 28, 2025.
RDAO No. 5-2025
No issuance text was provided for RDAO No. 5-2025 (text is empty or unreadable). No substantive content, tax type, requirement, or taxpayer guidance could be extracted or verified …
RDAO No. 4-2025
No issuance text was provided for RDAO No. 4-2025, so no substantive grounded analysis could be performed. All substantive fields are empty pending the source text.
RDAO No. 3-2025
No issuance text was provided for RDAO No. 3-2025. Only the identity metadata (title, unit_id, kind, number/year) is available; no substantive content, tax types, forms, or taxpaye…
RDAO No. 2-2025
No issuance text was provided for RDAO No. 2-2025 (the source text is empty). No grounded analysis, categories, or claims could be extracted from the document itself.
RDAO No. 1-2025 01-06-2025
The issuance text for RDAO No. 1-2025 is empty or unreadable in the provided source, so no grounded analysis of its contents could be extracted. Only the title/identity metadata is…
RR No. 18-2024
Implements the Section 32(B)(5) NIRC income tax exemption (as amended by the CREATE MORE Act) for income excluded from gross income to the extent required by treaty obligations, including Presidential agreements with economies and administrative regions on the DFA list.
RR No. 17-2024
Requires contractors with government contracts to present an updated BIR tax clearance before final settlement of contracts; without it, settlement may be suspended and amounts, including RA 9184 retention money, subjected to tax lien.
RR 16-2024
To prescribe the updated floor price of cigarettes, heated tobacco, and vapor products pursuant to Sections 144 (B) and (C) and 145 (C) of the National Internal Revenue Code (NIRC)…
RR No. 14-2024
No issuance text was provided for RR No. 14-2024; no grounded analysis could be extracted from the document.
RR 12-2024
To amend pertinent provisions of RR No. 3-2019 — specifically Sections 5 and 6 on the validity of the eCAR and its revalidation — which prescribed the use of the eCAR System.
RR 11-2024
To amend the transitory provisions of RR No. 7-2024 relative to deadlines for compliance with the Invoicing Requirements under the Ease of Paying Taxes Act.
RR 10-2024
To amend certain provisions of RR No. 10-2006, as amended, relative to the registration of Master Securities Lending Agreement (MSLA) and Global Master Securities Lending Agreement…
RR 8-2024
To implement Section 21(b) of the Tax Code of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers.
RR No. 7- 2024
No issuance text was supplied for RR No. 7-2024; the provided document body is empty. Consequently, no provisions, tax types, forms, requirements, or affected taxpayers could be ex…
RR No. 4- 2024
No issuance text was provided for RR No. 4-2024 (the document body is empty). No grounded content analysis can be produced from the supplied text.
RR No.3- 2024
No issuance text was provided for RR No. 3-2024; the document body is empty, so no grounded analysis, summary, or extraction can be made from the text itself.
RR 2-2024
To prescribe the policies and guidelines for the publication of revenue issuances and other information materials of the BIR, pursuant to Section 245(i) of the Tax Code as amended …
RR 1-2024
To implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax (VAT) exemption purposes.
RMC No. 135-2024 Digest
To circularize Republic Act No. 12066, which amends specified sections of the National Internal Revenue Code of 1997, as amended, and adds new Sections 135-A, 295-A, 296-A, and 297…
RMC No. 134-2024 Attachment
No issuance text was provided for RMC No. 134-2024. Because the source document is empty, no grounded analysis, subject matter, or tax treatment could be extracted; all substantive…
RMC No. 133-2024
No issuance text was provided for RMC No. 133-2024. The document content could not be read or analyzed, so no substantive summary, purpose, tax type, or affected-taxpayer determina…
RMC No. 132-2024
No issuance text was provided for RMC No. 132-2024 (OCR/source is empty). No grounded analysis of its purpose, content, affected taxpayers, or tax types can be extracted from the s…
RMC No. 131-2024
No issuance text was provided for RMC No. 131-2024; no grounded content could be extracted, so all analytical fields are left empty.
RMC No. 130-2024
No issuance text was provided for RMC No. 130-2024. Because the document body is empty, no grounded summary of its content, purpose, or tax implications can be produced without res…
RMC No. 129-2024 Annex A
No issuance text was provided for RMC No. 129-2024. Because the source document body is empty, no substantive analysis, legal statements, or tax-type determinations could be extrac…
RMC No. 128-2024
No issuance text was provided for RMC No. 128-2024. No substantive content, tax rules, or taxpayer guidance could be extracted from the document, so all analysis fields are left un…
RMC No. 127-2024
No issuance text was provided for RMC No. 127-2024 (BIR Revenue Memorandum Circular No. 127, year 2024). Only identity metadata (title, kind, number, and year) is available. Becaus…
RMC No. 126-2024
The provided issuance text for RMC No. 126-2024 is empty, so no substantive content could be extracted or summarized.
RMC No. 125-2024
The provided issuance text for RMC No. 125-2024 is empty, so no grounded content, claims, categories, or keywords could be extracted from the document itself.
RMC No. 124-2024 Digest
To circularize Energy Regulatory Commission Resolution No. 10, Series of 2023, titled "A Resolution Suspending the Inclusion of the National Franchise Tax of the National Grid Corp…
RMC No. 123-2024
No issuance text was provided or extractable (empty/OCR-unreadable) for RMC No. 123-2024. No grounded analysis could be produced; all content fields are left empty and confidence i…
RMC No. 122-2024 Annex A
No issuance text was provided (the document body is empty), so no grounded summary of RMC No. 122-2024 can be produced from the source.
RMC No. 121-2024
No issuance text was provided for RMC No. 121-2024; the source document content is empty, so no grounded analysis, summary, or classification could be extracted.
RMC No. 120-2024
No issuance text was provided for RMC No. 120-2024. The content, purpose, and tax implications of this issuance could not be analyzed or summarized.
RMC No. 119-2024 Digest
To extend the statutory deadlines for filing of tax returns, payment of the corresponding taxes due thereon, and submission of required documents for taxpayers within the jurisdict…
RMC No. 118-2024
No issuance text was provided for RMC No. 118-2024; no grounded analysis could be extracted from the document.
RMC No. 117-2024 - Annex A
To provide the prescribed application form — BIR Form No. 1900 (October 2024 ENCS version), Annex "A" — for taxpayers applying for a permit to use loose-leaf books of accounts, loo…
RMC No. 116-2024 Annex A
No issuance text was provided for RMC No. 116-2024. Because the document body is empty, no grounded statements about its purpose, scope, tax types, affected taxpayers, or forms cou…
RMC No. 115-2024 Annex A1
No issuance text was extracted for RMC No. 115-2024; the document body is empty or unreadable (OCR-noisy/blank). No substantive analysis, tax type, category, or taxpayer impact can…
RMC No. 114-2024 Digest
To circularize Department Order (DO) No. 72-2024 revoking DO No. 62-2024, which implemented the revised schedules of zonal values of real properties in municipalities within Revenu…
RMC No. 113-2024
No issuance text was provided for RMC No. 113-2024, so no substantive analysis could be grounded in the document. All extraction fields are left empty to avoid inventing content.
RMC No. 112-2024 Digest
To clarify the guidelines on the proper sale and affixture of loose documentary stamps to taxable documents under RMC No. 92-2024, specifically providing that the original-copy pre…
RMC No. 111-2024
No substantive text was provided for RMC No. 111-2024 (the issuance body is empty), so its purpose, requirements, and affected taxpayers cannot be determined from the supplied docu…
RMC No. 110-2024
No issuance text was provided for RMC No. 110-2024 (unit bir-rmc-2024-110). Because the document body is empty, no grounded content, categories, keywords, or claims could be extrac…
RMC No. 109-2024
No issuance text was provided for RMC No. 109-2024. No substantive content, purpose, tax types, or taxpayer guidance could be extracted or verified from the document as given.
RMC No. 108-2024
No issuance text was provided for RMC No. 108-2024 (only identity metadata was available). No grounded content analysis could be performed; all content-derived fields are empty and…
RMC No. 107-2024
No issuance text was provided or extractable for RMC No. 107-2024. Only the metadata (title/kind/number-year) is available, so no grounded content analysis of the circular's provis…
RMC No. 106-2024 Annex B
No issuance text was provided for RMC No. 106-2024, so no grounded summary of its subject matter, purpose, or effect could be extracted. Only the identity metadata (an RMC numbered…
RMC No. 105-2024 Digest
To implement increased biodiesel blend requirements and update the requirements for permit to operate for Downstream Oil Industry (DOI) participants.
RMC No. 104-2024
No issuance text was provided for RMC No. 104-2024. No substantive content (purpose, tax types, forms, or affected taxpayers) could be extracted or verified.
RMC No. 103-2024 Annex A
No issuance text was provided for RMC No. 103-2024, so no substantive content, purpose, or tax analysis could be extracted. All fields are left empty due to the absence of source t…
RMC No. 102-2024
No issuance text was provided or recoverable for RMC No. 102-2024; no grounded analysis could be extracted.
RMC No. 101-2024
No issuance text was available for RMC No. 101-2024 (the extracted text is empty, likely due to OCR or extraction failure). Because there is no source text, no grounded analysis of…
RMC No. 100-2024 Annex A
The issuance text for RMC No. 100-2024 is empty; no substantive content could be extracted or verified from the document.
RMC No. 99-2024
No issuance text was extracted for RMC No. 99-2024. The document body is empty, so no substantive tax analysis can be grounded in the provided text; this record requires re-extract…
RMC 98-2024
No issuance text was provided for RMC No. 98-2024. Because the document body is empty, no grounded analysis could be extracted: the purpose, subject matter, tax types, affected tax…
RMC No. 97-2024 Digest
To amend Revenue Memorandum Circular No. 86-2024 relative to the New BIR Logo and to announce the new logo and the start of its use.
RMC No. 96-2024
No issuance text was extracted for RMC No. 96-2024 (the document body is empty). No substantive content, tax type, or taxpayer guidance can be determined from the provided text, an…
RMC No. 95-2024
No issuance text was provided for RMC No. 95-2024 (the document body is empty), so no substantive provisions, tax types, forms, or affected taxpayers could be extracted or verified…
RMC No. 94-2024 Digest
To circularize the recommendation approved by order of the Executive Secretary, Malacañang Palace for the suspension of work within the National Capital Region effective 7:00AM, Au…
RMC No. 93-2024 Digest
To publish the full text of the June 20, 2024 letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-exempt products under th…
RMC No. 92-2024
The issuance text for RMC No. 92-2024 is empty; no substantive content could be extracted or verified from the document as provided.
RMC No. 91-2024
The issuance text for RMC No. 91-2024 is empty/unreadable, so no grounded substantive content (purpose, tax types, forms, taxpayers affected, or key points) could be extracted. All…