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RMO No. 41-2024 Annex A
No issuance text was provided for RMO No. 41-2024, so no substantive analysis could be performed. Only the document identity is known: a BIR Revenue Memorandum Order numbered 41, i…
RMO No. 40-2024
No issuance text was provided, so no grounded analysis could be performed.
RMO No. 39-2024
The issuance text for RMO No. 39-2024 is empty; no content is available to summarize or analyze.
RMO No. 38-2024
No issuance text was provided for RMO No. 38-2024; only the document identity (Revenue Memorandum Order No. 38, year 2024) is known. No substantive content — purpose, tax types, af…
RMO No. 37-2024 Digest
To prescribe the policies, guidelines and procedures in classifying business taxpayers pursuant to Revenue Regulations No. 8-2024.
RMO No. 36-2024
No issuance text was provided for RMO No. 36-2024 (the document text field is empty). As a result, no substantive provisions, requirements, or subject matter could be extracted or …
RMO No. 35-2024
The purpose of RMO No. 35-2024 cannot be determined because the issuance text is empty; no excerpt is available to support any purpose claim.
RMO No. 34-2024
No issuance text was provided for RMO No. 34-2024 (bir-rmo-2024-034). Because the document body is empty, no grounded analysis of its purpose, description, tax types, or affected t…
RMO No. 33-2024
No issuance text was provided for RMO No. 33-2024; the document body is empty, so no grounded summary of its contents can be produced. All extracted fields are left unsupported.
RMO No. 32-2024
No issuance text was provided or could be extracted for RMO No. 32-2024. No substantive analysis, claims, or classifications can be grounded in the document text.
RMO No. 31-2024 DIGEST
To prescribe the revised Customer Satisfaction Survey Form under Client Support Service due to changes made in the BIR Citizen's Charter.
RMO No. 30-2024
No issuance text was provided for RMO No. 30-2024; no grounded analysis could be extracted, and all fields are left empty or marked with zero confidence.
RMO No. 29-2024
No issuance text was provided for RMO No. 29-2024, so no grounded analysis of its content, purpose, tax types, or affected taxpayers can be extracted. All substantive fields are le…
RMO No. 28-2024 DIGEST
To further amend RMO No. 24-2007, as amended by RMO No. 22-2009, in relation to the preparation, consolidation and monitoring of BIR Form No. 1770 (Comparative Monthly Summary of T…
RMO No. 27-2024
The issuance text for RMO No. 27-2024 is empty; no substantive content, provisions, or guidance could be extracted from the provided document. No claims are made.
RMO No. 26-2024
The issuance text for RMO No. 26-2024 is empty (no OCR content available). No substantive provisions, tax types, forms, or taxpayer impacts could be extracted, and any classificati…
RMO No. 25-2024 Digest FINAL
To provide guidelines, policies and procedures for processing claims for tax credit/refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in…
RMO 24-2024 Annex A v1
Cannot be determined: the issuance text is empty, so the purpose of RMO No. 24-2024 is unknown.
RMO No. 23-2024
No issuance text was provided for RMO No. 23-2024 (OCR/content appears empty). No grounded statements about its purpose, coverage, tax types, or requirements can be extracted, and …
RMO No. 22-2024 Digest
RMO No. 22-2024 prescribes the policies and guidelines in the use of laptop computers issued by the BIR to authorized employees.
Annex B RMO 21-2024
No issuance text was provided for RMO No. 21-2024. No substantive content, purpose, requirements, or affected taxpayers could be extracted or verified from the document body.
RMO No. 20-2024 Digest FINAL v1
To amend certain provisions of RMC No. 37-2024 concerning taxpayer inquiry of their Taxpayer Identification Number (TIN) through electronic mail, prescribing how requests are verif…
RMO No. 19-2024 Digest FINAL v1
RMO No. 19-2024 prescribes guidelines on the request for data or information and/or representatives by the Legal and Legislative Division-National Office (LLD-NO) from other BIR of…
RMO No. 18-2024
The provided text of RMO No. 18-2024 is empty or unreadable. No grounded analysis of its subject matter, requirements, or affected taxpayers can be extracted. This summary of unava…
RMO No. 17-2024
No readable content was extracted for RMO No. 17-2024; the issuance text is empty, so no grounded analysis could be produced.
RMO No. 16-2024
The issuance text for RMO No. 16-2024 is empty; no substantive content is available to analyze, so no grounded claims can be extracted.
RMO No. 15-2024
The issuance text for RMO No. 15-2024 was not provided (empty). No grounded analysis can be extracted; all fields requiring textual evidence are left empty pending the document tex…
RMO No. 14- 2024
The provided issuance text for RMO No. 14-2024 is empty, so no substantive provisions, tax types, forms, or taxpayer effects could be extracted. All grounded fields are left empty …
RMO 13-2024 Digest FINAL
RMO No. 13-2024 prescribes the guidelines and procedures on the use of the Application for Employment Tracking System (AETS), which covers the BIR's nationwide entry level Recruitm…
RMO No. 12-2024
The issuance text provided for RMO No. 12-2024 is empty (likely an OCR/ingest failure). No substantive content—purpose, provisions, tax types, forms, or affected taxpayers—can be e…
RMO No. 11-2024
No issuance text was provided for RMO No. 11-2024. Because the source text is empty, no grounded analysis of its purpose, subject matter, tax types, forms, or affected taxpayers co…
RMO No. 10-2024
The issuance text for RMO No. 10-2024 was not provided (the document body is empty). No substantive tax content - purpose, provisions, tax types, forms, deadlines, or affected taxp…
RMO No. 9-2024
No issuance text was provided or extracted for RMO No. 9-2024, so no grounded analysis of its content, purpose, or affected taxpayers can be made from the document itself.
RMO No. 8-2024
The provided issuance text for RMO No. 8-2024 is empty, so no substantive content, purpose, or requirements could be extracted from the document itself.
RMO No. 7-2024
The issuance body text for RMO No. 7-2024 is empty/unavailable. No grounded content could be extracted; no statements about the issuance's provisions are made here.
RMO No. 6-2024
No issuance text was provided for RMO No. 6-2024, so no grounded analysis could be extracted. All fields are left unpopulated and confidence is zero.
RMO 5-2024 Digest v3
To prescribe the policies and procedures for the implementation of Multi-Factor Authentication (MFA) for Virtual Private Network (VPN) access in the Bureau of Internal Revenue.
RMO No. 4-2024
No issuance text was provided for RMO No. 4-2024; no grounded content can be extracted and no analysis is asserted.
RMO No. 3-2024
The issuance text for RMO No. 3-2024 is empty in the provided source, so no substantive content (purpose, requirements, tax types, forms, or affected taxpayers) could be extracted.…
RMO No. 2-2024
No issuance text was provided for RMO No. 2-2024; the document body is empty, so no substantive content, tax type, taxpayer coverage, or requirements could be extracted or verified…
RMO No. 1-2024
No issuance text was provided for RMO No. 1-2024; no grounded analysis could be extracted.
REVENUE ADMINISTRATIVE ORDER NO. 2-2024 issued on February 13,
RAO No. 2-2024 renames BIR Revenue District Office No. 45 (Marikina City) to RDO 45-SMART, covering Marikina City and four Rizal municipalities, and announces the office's relocation to Xentro Mall Building 2, Antipolo City.
Digest RAO 1-2024
To redefine the areas of jurisdiction of Revenue District Office No. 50-South Makati and RDO No. 44-Taguig-Pateros in compliance with the Supreme Court Third Division's decision da…
RR 16-2023
To impose withholding tax on gross remittances made by electronic marketplace (e-marketplace) operators and digital financial services providers to sellers/merchants for goods and …
RR 15-2023
To implement the grant of Donor's Tax exemption on the donation of imported capital equipment, raw materials, spare parts, or accessories directly and exclusively used in the regis…
RR No. 12-2023
Exempts Agricultural Producers with annual gross sales up to ₱1 million from issuing receipts/invoices on sales of Agricultural Food Products if they record sales in a Simplified Sales Book, and sets ₱300,000/1% withholding tax rules and BIR Form 2304/2307 requirements for buyers.
RR 11-2023
Prescribes the use of electronic mail (e-mail) and electronic signature as an additional mode of service of the Warrant of Garnishment (WG) pursuant to Section 208 in relation to S…
RR 10-2023
To implement the extension of the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 1156…
RR No. 9-2023
Implements the 20% excise tax on locally manufactured and imported perfumes and toilet waters under Section 150(b) of the NIRC, covering taxpayer liability, filing via Form 2200-AN/eFPS, permits, and denatured alcohol rules.
RR No. 8-2023
RR 8-2023 clarifies official receipt and sales invoice requirements for Senior Citizen and PWD purchases made online or through mobile applications: the SC/PWD's signature is not required, but the SC/PWD Identification Card number must still be provided and existing entitlement and tax deduction rules apply.
RR 7-2023
The purpose of RR No. 7-2023 is to amend certain provisions of RR Nos. 17-2011 and 2-2022 — the regulations implementing RA No. 9505 (PERA Act of 2008) — specifically the definitio…
RR 6-2023
To amend Sections 3, 4 and 6 of Revenue Regulations No. 13-2010 regarding late and out-of-district filing of tax returns, revising the rules on non-acceptance of Out-of-District Re…
Annex A RR No. 5-2023
No issuance text was provided for RR No. 5-2023; only the identity metadata (BIR Revenue Regulations No. 5, year 2023) is available, so no substantive provisions could be analyzed …
RR 4-2023
To further expand the coverage of taxpayers mandated to file tax returns through the Electronic Bureau of Internal Revenue Forms (eBIRForms) by amending Section 2 of Revenue Regula…
RR 3-2023 Digest FINAL
To implement Sections 294(E) and 295(D), Title XIII of the National Internal Revenue Code of 1997, as amended by the CREATE Act (RA No. 11534), and Section 5, Rule 2 and Section 5,…
RR 2-2023
To prescribe the use of constructive affixture of documentary stamp as proof of payment of Documentary Stamp Tax (DST) for certificates issued by government agencies or instrumenta…
RMC No. 126-2023
To circularize Office of the President Memorandum Circular No. 15, titled 'Updating the Inventory of Exceptions to the Right to Access Information Under Executive Order No. 02, (S.…
RMC No. 125-2023
To announce the availability and implementation of additional features and functionalities of EMMAC Phase II starting November 21, 2023.
RMC No. 124-2023
To circularize Memorandum Circular No. 37 regarding the National Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financing Strategy 2023-2027.
RMC No. 123-2023
To circularize the “Code of Professional Responsibility and Accountability” and the Supreme Court of the Philippines En Banc Resolution A.M. No. 22-09-01-SC dated April 11, 2023.
RMC No. 122-2023
To announce the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4.1, which is downloadable from www.bir.gov.ph and www.knowy…
RMC No. 121-2023
To announce the updated features and functionalities of the Online Registration and Update System (ORUS) starting November 21, 2023.
RMC No. 120-2023
To announce the availability, use and acceptance of the Digital TIN ID as an additional functionality and feature of the BIR Online Registration and Update System (ORUS) starting N…
RMC No. 119-2023
To notify stakeholders of the loss of a specific unused/unissued BIR form and to declare that the cancelled serial number is invalid for official transactions.
RMC No. 118-2023
No issuance text was provided for RMC No. 118-2023, so no substantive analysis could be performed. The subject matter, tax types, forms, and affected taxpayers cannot be determined…
RMC No. 117-2023
No issuance text was provided for RMC No. 117-2023. The document body is empty, so no grounded analysis of its purpose, scope, tax types, affected taxpayers, or referenced forms co…
RMC No. 116-2023
No issuance text was provided for RMC No. 116-2023; no substantive content could be extracted or verified.
RMC No. 113-2023
No issuance text was provided for RMC No. 113-2023; the document body is empty, so no substantive content, purpose, or tax provisions could be extracted. This summary reflects the …
RMC No. 112-2023
The extracted issuance text for RMC No. 112-2023 is empty (likely OCR failure or missing document body), so no substantive content could be analyzed. Only the metadata is available…
RMC No. 111-2023
To announce the availability of RTWPB-issued Wage Orders on the BIR Website and to discontinue the practice of issuing a Revenue Memorandum Circular for the dissemination of each n…
RMC No. 110-2023
To notify stakeholders of the loss of ten (10) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information Sheet (Serial Numbers TIS202000081356 to TIS202000081365) and of the…
RMC No. 109-2023
No issuance text was provided for RMC No. 109-2023. The document content is empty or unreadable, so no substantive analysis could be grounded in the text.
RMC No. 108-2023
No issuance text was provided for RMC No. 108-2023, so no grounded content, purpose, or tax analysis could be extracted.
RMC No. 107-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under Region II (Cagayan Valley) as prescribed by Wage Order No. RTWPB 2-22.
RMC No. 106-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under Region XII (SOCCSKSARGEN) as prescribed by Wage Order No. RB XII-23.
RMC No. 105-2023
The extracted issuance text for RMC No. 105-2023 is empty (likely an OCR or document-capture failure). No substantive content could be analyzed; all analytical fields are left unsu…
RMC No. 104-2023
No issuance text was provided for RMC No. 104-2023. Its subject matter, purpose, and tax implications could not be extracted or verified from the source text; only the identity met…
RMC No. 103-2023
To notify the public/revenue offices of the loss of two sets of unused/unissued accountable forms and to declare that all official transactions involving their use are invalid.
RMC No. 102-2023
To formally notify that twenty-four (24) sets of unused/unissued BIR Form No. 0535-Taxpayer Information Sheet with specified serial numbers have been lost, that the forms are cance…
RMC No. 101-2023
To publicly notify the loss and cancellation of two (2) triplicate copies of used/issued BIR Form No. 0535-Taxpayer Information Sheet (TIS) with serial numbers TIS201800337589 to T…
RMC No. 100-2023
To clarify certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of Revenue Regulations No. 2-2023.
RMC No. 99-2023
To clarify the applicable taxes due on the sale of real property considered as ordinary assets of the seller and other relevant matters.
RMC No. 98-2023
To enjoin all BIR officials and employees to participate in the celebration of the 34th National Statistics Month (NSM) in October 2023.
RMC No. 97-2023
To provide tax compliance reminders to all candidates and other participants in any national or local elections, including Barangay or Sangguniang Kabataan (SK) Elections.
RMC No. 96-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under Region VII (Central Visayas) as prescribed by Wage Order No. ROVII-24.
RMC No. 95-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under Region IV-A (CALABARZON) as prescribed by Wage Order No. IVA-20.
RMC No. 94-2023
To announce the availability of an Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS) starting September 5, 2023.
RMC No. 93-2023
To publish the Updated List of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products, a…
RMC No. 92-2023
To announce the availability of BIR Form No. 1621 in the eFPS and to direct mandated eFPS taxpayers to file the return and pay the corresponding tax due through eFPS effective imme…
RMC No. 91-2023
To circularize the amendment to Rule 18, Section 5 of the Implementing Rules and Regulations of Republic Act No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act).
RMC No. 90-2023 Attachment
The issuance text provided for RMC No. 90-2023 is empty; no substantive content (subject, purpose, provisions, or effective date) could be extracted, so no reliable summary can be …
RMC No. 89-2023 Attachment
No issuance text was provided for RMC No. 89-2023. No grounded summary, claims, or classifications can be extracted from the available content.
RMC No. 88-2023
To publish the full text of COMELEC Law Department Memorandum No. 23-05282, which contains the recommendation on the BIR Commissioner's request for continuing authority to appoint …
RMC No. 87-2023
To announce the 21st Anniversary celebration of the Development Policy Research Month (DPRM) and to direct all Regional and District Offices to display a DPRM streamer at their bui…
RMC No. 86-2023
To circularize the List of Qualified Personal Equity and Retirement Account (PERA) eligible products duly approved by the Securities and Exchange Commission (SEC).
RMC No. 85-2023 Annex 2
The issuance text for RMC No. 85-2023 is empty or unavailable (possibly due to OCR failure), so its subject matter cannot be determined from the provided text. No grounded analysis…
RMC No. 84-2023
To announce the availability of the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS) v2 and to guide taxpayers on its use and on the payment…
RMC No. 83-2023
To circularize Republic Act No. 11956, which further amends the Tax Amnesty Act (RA No. 11213, as amended by RA No. 11569) by extending the period of availment of the Estate Tax Am…
RMC No. 82-2023
The issuance publishes the full text of the Memorandum of Agreement (MOA) between the BIR and its nine multi-sectoral partners, which is intended to address issues and concerns rai…
RMC No. 81-2023
To notify that one pad of unused/unissued BIR Form No. AF51 – Accountable Form No. 51 (Serial Nos. ACF201300208001 to ACF201300208050) has been lost, that the forms are cancelled, …