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RMC No. 90-2024
No issuance text was extracted or provided for RMC No. 90-2024. Because the source document body is empty, no substantive analysis of its content, purpose, covered taxpayers, or ta…
RMC No. 89-2024
No issuance text was provided for RMC No. 89-2024 (the document body is empty). Because there is no text to ground any statements, no substantive analysis, classifications, or clai…
RMC 88-2024 MOA
No issuance text was provided for RMC No. 88-2024, so no grounded analysis could be extracted. All fields are left empty to avoid inventing content.
RMC No. 87-2024 Annex A
The issuance text for RMC No. 87-2024 is empty or unreadable, so no grounded substantive analysis of its contents can be provided. No provisions, taxpayer guidance, forms, or tax t…
RMC No. 86-2024 Digest
To circularize the new BIR Logo to those concerned.
RMC No. 85-2024 Digest
To circularize Republic Act No. 12001, titled “An Act Instituting Reforms in Real Property Valuation and Assessment in the Philippines, Reorganizing the Bureau of Local Government …
RMC No. 84-2024
No issuance text was provided or extractable for RMC No. 84-2024. Because the document body is empty, no grounded statements about its purpose, content, tax types, affected taxpaye…
RMC No. 83-2024 Digest
To notify the public that taxpayers who have filed One-Time Transaction (ONETT) applications via the eONETT System and will manually pay the tax due to any Authorized Agent Banks/R…
RMC No. 82-2024
The issuance text for RMC No. 82-2024 (BIR RMC 2024-082) is empty, so no substantive provisions, tax types, forms, or taxpayer guidance could be extracted or verified. Analysis is …
RMC No. 81-2024
No issuance text was provided for RMC No. 81-2024; no grounded analysis could be produced.
RMC No. 80-2024
No issuance text was provided for RMC No. 80-2024. The document content appears empty or was not captured, so no substantive analysis of its provisions, tax types, or affected taxp…
RMC No. 79-2024
No issuance text was provided for RMC No. 79-2024 (the document body is empty or failed OCR). No substantive analysis of the circular's contents, purpose, tax types, or affected ta…
RMC No. 78-2024
No issuance text was provided for RMC No. 78-2024. The document content appears to be empty or unreadable, so no substantive analysis of its purpose, provisions, affected taxpayers…
RMC No. 77-2024
No issuance text was provided for RMC No. 77-2024. The document content is empty, so no grounded analysis, summary, or classification could be performed from the text itself. Only …
RMC No. 76-2024
No issuance text was provided for RMC No. 76-2024; no content could be extracted or summarized.
RMC No. 75-2024
No issuance text was provided for RMC No. 75-2024; the content could not be analyzed and no grounded claims can be made.
RMC No. 74-2024
The text of RMC No. 74-2024 was not provided, so no substantive analysis of its contents can be made. The document cannot be summarized, categorized, or validated against its provi…
RMC No. 73-2024 Attachment
The issuance text for RMC No. 73-2024 is empty, so no substantive provisions, purpose, tax types, or taxpayer guidance could be extracted or verified from the document itself. Unce…
RMC No. 72-2024
No issuance text was provided for RMC No. 72-2024; the document body is empty, so no substantive content (purpose, scope, tax types, forms, or affected taxpayers) can be grounded i…
RMC No. 71-2024 Attachment
No issuance text was provided for RMC No. 71-2024; the document content is empty, so no substantive analysis could be performed.
RMC No. 70-2024
No issuance text was provided for RMC No. 70-2024; the document body is empty, so no substantive tax content could be extracted.
RMC No. 69-2024 Digest
To notify the public/BIR offices of the loss of one (1) set of used/filled-up but unissued BIR Form No. 1966 - Electronic Letter of Authority with Serial Number eLA201600095976.
RMC No. 68-2024 Annex A
The excerpt contains only Annex "A" to RMC No. 68-2024, which appears to attach or announce the revised BIR Form No. 2550Q (Quarterly VAT Return), April 2024 (ENCS) version; the RM…
RMC No. 67-2024
The issuance text for RMC No. 67-2024 is empty in the provided input, so no substantive content (purpose, provisions, tax types, forms, or affected taxpayers) could be extracted. A…
RMC No. 66-2024
No issuance text was provided for RMC No. 66-2024; the document body is empty, so no grounded summary of its subject matter, purpose, or requirements can be produced from the text.
RMC No. 65-2024 Digest
The Circular clarifies certain issues relative to the implementation of Section 19 of Republic Act No. 11976 (Ease of Paying Taxes Act), which added Section 110(D) of the National …
RMC No. 64-2024 Digest
To clarify the ante-dating of deeds of sale involving real properties.
RMC No. 63-2024
No issuance text was provided for RMC No. 63-2024. The document content could not be analyzed, and no grounded statements about its purpose, scope, or effect can be made.
RMC No. 62-2024
No issuance text was supplied for RMC No. 62-2024; the provided document content is empty. As a result, no grounded summary of the issuance's purpose, subject matter, tax types, or…
RMC No. 61-2024
To announce the availability of the Alphalist Data Entry and Validation Module Version 7.3 and its updated file structures and standard file naming convention.
RMC No. 60-2024
No issuance text was provided for RMC No. 60-2024 (OCR/source appears empty), so no substantive content could be extracted or verified.
RMC No. 59-2024 Annex A
No issuance text was provided for RMC No. 59-2024. The content, purpose, covered taxpayers, tax types, and forms referenced in this circular cannot be determined from the available…
RMC No. 58-2024
To notify that the triplicate copy of the previously cancelled BIR Form No. 0422 - Mission Order (Serial Number MSO200100115586) has been lost, and that transactions involving the …
RMC No. 57-2024
Publishes IATF Memorandum Circular guidelines for filing appeals on the FY 2023 Performance-Based Bonus (PBB) grant and succeeding years, covering covered government agencies, a 20-working-day appeal window, evidence requirements, and appeal resolution.
RMC No. 56-2024
To clarify the issuance of the Electronic Certificate Authorizing Registration (eCAR) relative to One-Time Transactions (ONETT), particularly the venue (RDO) for its processing and…
RMC No. 55-2024
To extend the prescribed transitory period by an additional ninety (90) days, or until July 14, 2024, for Electronic Marketplace Operators and Digital Financial Services Providers …
RMC No. 54-2024
To amend RMC No. 91-2018 relative to TIN issuance to clients of MF-NGOs and members of cooperatives, shifting the process to ORUS and superseding the prior eRegistration System-bas…
RMC 53-2024 1901 Jan. 2024 ENCS - Annex A
Based on the visible text, the issuance appears to attach BIR Form No. 1901 (Application for Registration, January 2024 ENCS version) as Annex “A”, likely to circularize or prescri…
RMC No. 52-2024
To announce the availability of the BIR Electronic Tax Clearance System (eTCS) for taxpayer-applicants registered under Revenue Region No. 8A – Makati City as the Pilot Region, and…
RMC No. 51-2024 Annex A
To present summary guidelines for the filing of annual income tax returns and payment of taxes for calendar year 2023, as stated in the heading of Annex A of the issuance.
RMC No. 50-2024
To notify concerned parties of the loss of five (5) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS) and to declare that the forms have been cancelled a…
RMC No. 49-2024 Annex A
No issuance text was provided for RMC No. 49-2024. The document body is empty or unreadable, so no substantive content, requirements, or tax treatments could be extracted or verifi…
RMC No. 48-2024
Prescribes how to accomplish the new version of BIR Form 2000 (version 2018) monthly DST declaration/return under the three DST collection methods: the eDST System, constructive affixture, and loose documentary stamps.
RMC No. 47-2024
To announce a contest for the design of the New BIR Logo and to set out the submission channels and deadlines, evaluation criteria, cash prizes, and the NHCP/Office of the Presiden…
RMC No. 46-2024
To publish the Updated List of Registered Manufacturers/Importers/Exporters of Cigarettes, Heated Tobacco Products, Vapor Products and Novel Tobacco Products with the corresponding…
RMC No. 45-2024
To circularize Office of the President Memorandum Circular No. 45 dated March 25, 2024, which declares suspension of work in government offices on March 27, 2024 from 12:00 noon on…
RMC No. 44-2024
RMC No. 44-2024 circularizes Proclamation No. 486 declaring February of every year as 'Tax Awareness Month,' with the BIR leading the observance and government agencies directed to support it.
RMC No. 43-2024
To notify that six (6) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information Sheet (TIS) bearing specified serial numbers have been lost and cancelled, and that all offi…
RMC No. 42-2024 Annex A
No issuance text was provided for RMC No. 42-2024; the document body is empty, so no grounded analysis of its purpose, tax types, keywords, or affected taxpayers could be performed…
RMC No. 41-2024
The issuance text provided for RMC No. 41-2024 is empty. No substantive provisions, tax types, forms, deadlines, or taxpayer guidance could be extracted or verified from the text i…
RMC No. 40-2024
The issuance text for RMC No. 40-2024 is empty; no content is available from which to extract any grounded analysis of its subject, requirements, tax types, or affected taxpayers. …
RMC No. 39-2024
No issuance text was provided for RMC No. 39-2024 (BIR RMC No. 39, year 2024). Only the document identity is available; no substantive provisions, tax types, taxpayers, or forms co…
RMC No. 38-2024-full text
The body text of RMC No. 38-2024 could not be extracted (the issuance text is empty). No substantive content, subject matter, or guidance can be reliably determined from the provid…
RMC No. 37-2024 Annex B
No issuance text was provided for RMC No. 37-2024 (the document content is empty). As a result, no grounded statements about its purpose, provisions, tax types, affected taxpayers,…
RMC No. 36-2024-full-text
No issuance text was provided for RMC No. 36-2024, so no grounded analysis of its contents can be produced.
RMC 35-2024 Annex A
No issuance text was provided for RMC No. 35-2024 (the text field is empty, likely due to OCR failure). No substantive content could be extracted or verified, so all structured fie…
RMC No. 34-2024 Annex A
The issuance text for RMC No. 34-2024 is empty. No substantive content (subject matter, tax types, forms, deadlines, or taxpayer guidance) could be extracted or verified from the p…
RMC 33-2024
To announce the availability of additional/enhanced functionalities of the BIR's Contact Center Solution and Chatbot Revie.
RMC 32-2024 copy
To notify the public of the loss of twenty-eight (28) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet with specified serial numbers, and to announce that the…
RMC 31-2024
To advise all employers that the BIR does not require newly-hired employees to verify their TIN and get a TIN Verification slip from Revenue District Offices, and to direct RDOs no…
RMC 30-2024
To circularize the PH-Brunei Tax Treaty, which entered into force on January 25, 2024, and to prescribe where and how Tax Treaty Relief Applications or Requests for Confirmation in…
RMC 29-2024
To extend the deadline for submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) from February 28, 2024 to March 31, 2024 and to standardize, for u…
RMC No. 28-2024
To notify that the quadruplicate copy of previously cancelled BIR Form No. 0422 - Mission Order with Serial Number MSO200100110823 has been lost, and that all official transactions…
RMC No. 27-2024
To circularize the updated Checklist of Documentary Requirements for BIR registration-related frontline services.
RMC No. 26-2024
To announce the availability of specified BIR excise tax return forms in the Electronic Filing and Payment System (eFPS) and to direct mandated eFPS taxpayers to use the eFPS facil…
RMC No. 25-2024
No issuance text was provided for RMC No. 25-2024; the document body is empty, so no grounded summary of its contents can be produced.
RMC No. 24-2024 Attachment
The provided text of RMC No. 24-2024 is empty or unreadable (apparent OCR/extraction failure). No substantive content — purpose, tax types, affected taxpayers, forms, or requiremen…
RMC No. 23-2024
To announce the availability of BIR Form No. 1701A in the Electronic Filing and Payment System (eFPS) and to advise mandated eFPS users/filers on how to access and file the return,…
RMC No. 22-2024
To announce the availability of BIR Form No. 1702-EX (January 2018 ENCS) v2 in the Electronic Filing and Payment System (eFPS) and to require all mandated eFPS taxpayers to file th…
RMC No. 21-2024
To clarify the answer to Question No. 31 of RMC No. 49-2022 in relation to RR No. 4-2022 (implementing Section 295(F) of the Tax Code, as amended by the CREATE Act), specifically t…
RMC No. 20-2024
To notify that one pad of unused/unissued BIR Form No. 2324 — Certificate of Availment has been reported lost and cancelled, and that official transactions involving its use are in…
RMC No. 19-2024
To clarify the tax treatment of interest expense paid or incurred on indebtedness in connection with the taxpayer's profession, trade or business and other related matters.
RMC No. 18-2024
To announce the availability of BIR Form No. 1700 and BIR Form No. 2000 in the Electronic Filing and Payment System (eFPS) and to direct taxpayers mandated to use eFPS to file and …
RMC No. 17-2024
No issuance text was provided for RMC No. 17-2024. Because the source document is empty, no grounded analysis of its purpose, content, tax types, or affected taxpayers can be extra…
RMC No. 16-2024 Final
To extend the deadline for submission of the Alphabetical List of Employees/Payees from whom taxes were withheld for taxable year 2023 using the new version of the Alphalist Data E…
RMC No. 15-2024
The issuance text for RMC No. 15-2024 was not provided (empty), so no substantive provisions could be analyzed or grounded in excerpts. All structured fields are left empty and con…
RMC No. 14-2024
No issuance text was provided for RMC No. 14-2024 (the document body is empty). As a result, no substantive provisions, covered taxpayers, referenced forms, or tax types could be e…
RMC No. 13-2024
No issuance text was provided for RMC No. 13-2024; no grounded analysis of its contents can be made.
RMC No. 12-2024
The text of RMC No. 12-2024 was not provided (the document body is empty). No substantive provisions, tax types, forms, or taxpayer groups can be identified from the issuance itsel…
RMC No. 11-2024 Annex A
No issuance text was provided for RMC No. 11-2024. The document body is empty, so no substantive provisions, tax types, forms, or affected taxpayers could be extracted or verified.…
RMC No. 10-2024
No issuance text was provided for RMC No. 10-2024. The subject matter, purpose, and requirements of this circular could not be determined from the supplied text.
RMC No. 9-2024
To advise eFPS users/taxpayers to disregard the surcharge computed by the eFPS system when filing an AMENDED tax return while the eFPS is being enhanced to adjust the computation o…
RMC No. 8-2024
RMC No. 8-2024 clarifies RR No. 16-2023's creditable withholding tax on remittances by e-marketplace operators and DFSPs to online sellers/merchants, covering its January 11, 2024 effectivity, the ₱500,000.00 annual threshold, Sworn Declaration and BIR registration requirements, operator duties, and a 90-day transitory compliance period.
RMC No. 7-2024
To inform taxpayers of the reversion of the Value-Added Tax (VAT) exemption of transactions specified under Section 109 (BB) of the Tax Code of 1997, as amended, effective January …
RMC No. 6-2024 Attachment 01
No issuance text was provided for RMC No. 6-2024; the document content is empty or unreadable. Its subject matter, provisions, and taxpayer impact therefore cannot be determined fr…
RMC No. 5-2024
No issuance text was provided for RMC No. 5-2024, so no grounded content could be extracted. All claim fields were left empty per the requirement not to invent law or fill gaps fro…
RMC No. 4-2024
To publish/transmit the BIR’s Revised People’s Freedom of Information (FOI) Manual and its accompanying FOI documents.
RMC No. 3-2024
The purpose of RMC No. 3-2024 is to circularize Republic Act No. 11976 (Ease of Paying Taxes [EOPT] Act) together with the Veto Message, both signed by President Ferdinand R. Marco…
RMC No. 2-2024
To inform all revenue officials and employees of the BIR of the BIR Strategic Statements, which include the BIR Aspiration 2028 (formerly referred to as BIR Vision).
RMC No. 1-2024
To direct all National Government Agencies (NGAs) to discontinue using the electronic Tax Remittance Advice (eTRA) for payment of penalties, requiring that penalties be paid in cas…
RMO No. 51-2024
RMO No. 51-2024 suspends all BIR audit and other field operations from December 16, 2024 to January 12, 2025, holding the issuance of new written audit/investigation orders except for listed scenarios (e.g., tax evasion cases and processing of estate, donor's, capital gains, withholding, and documentary stamp tax returns). Examiners are to use the period for office-based tasks and finalizing reports on completed fieldwork.
RMO No. 50-2024
RMO No. 50-2024 prescribes revised internal guidelines for BIR personnel seeking a Permit for Personal Travel Abroad (PPTA), covering the requirements checklist, submission deadlines, and approving authorities.
RMO 49-2024
To create an Alphanumeric Tax Code (ATC) for Final Withholding Tax representing Franchise Tax on payments to a non-resident foreign corporation supplier of PAGCOR, pursuant to Reve…
RMO No. 48-2024
No issuance text was provided for RMO No. 48-2024; no grounded analysis can be extracted.
RMO No. 47-2024
No issuance text was provided for RMO No. 47-2024; the content could not be analyzed and no grounded statements can be made.
RMO No. 46-2024 Annex B
No issuance text was provided or extractable for RMO No. 46-2024. No substantive content, purpose, or tax topics could be grounded in the document, and all claim fields were left e…
RMO No. 45-2024
No issuance text was provided for RMO No. 45-2024. The document body is empty, so no substantive content, purpose, or tax impact could be analyzed or summarized from the text itsel…
RMO No. 44-2024 Digest
To prescribe revised guidelines for the monitoring of Withholding Taxes remitted by National Government Agencies (NGAs) thru the Electronic Tax Remittance Advice (eTRA) System.
RMO No. 43-2024 Digest
To prescribe the implementation and maintenance of the BIR OneHub Portal.
RMO No. 42-2024
The full text of RMO No. 42-2024 was not provided, so no substantive analysis could be extracted. The identity of the issuance (RMO No. 42-2024) is known, but its purpose, subject …