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RMC No. 80-2023
To clarify issues relative to the implementation of RR No. 3-2023 and other related concerns on VAT zero-rate transactions on local purchases of Registered Export Enterprises (REEs…
RMC No. 79-2023
To announce the availability of specified BIR Forms in the Electronic Filing and Payment System (eFPS).
RMC No. 78-2023
To prescribe the administrative requirements for importers and manufacturers of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufactur…
RMC No. 77-2023
To notify that one (1) set of unused/unissued BIR Form No. 0535 — Taxpayer Information Sheet with Serial Number TIS202000129735 has been lost, and that the form has been cancelled …
RMC No. 76-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under the National Capital Region (NCR) as prescribed by Wage Order No. NCR-24.
RMC No. 75-2023
To extend the deadline for the replacement of the Ask for Receipt Notice with the Notice to Issue Receipt/Invoice (NIRI) until September 30, 2023, and to announce the related regis…
RMC No. 74-2023
To prescribe standard templates for a "Sworn Statement" and a "Sworn Declaration" to be submitted by domestic corporations that receive multiple foreign-sourced dividends qualified…
RMC No. 73-2023 Attachment
No issuance text was provided for RMC No. 73-2023; no grounded analysis can be produced.
RMC No. 72-2023
To publish the May 22, 2023 letter of FDA Director General Samuel A. Zacate endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act), and to restate th…
RMC No. 71-2023 v2
To provide uniform guidelines and prescribe the revised mandatory documentary requirements in the processing and grant of VAT credit/refund claims under Section 112 of the Tax Code…
RMC No. 70-2023
No issuance text was provided for RMC No. 70-2023. The document content could not be analyzed, and no substantive tax claims can be extracted. This entry reflects only the identity…
RMC No. 69-2023 v2
To inform taxpayers that the rates of Percentage Tax, MCIT and RCIT on proprietary educational institutions and not-for-profit hospitals revert effective July 1, 2023 pursuant to t…
RMC No. 68-2023
To inform the public that the Authority to Release Imported Goods (ATRIG) for feed, feed ingredients and fertilizers shall no longer be secured from the BIR, addressing importers' …
RMC No. 67-2023 Attachment
The issuance text for RMC No. 67-2023 is empty, so no substantive content could be extracted or verified from the document itself. No tax types, taxpayer groups, forms, or key poin…
RMC No. 66-2023
To circularize the criminal penalties for violations of the provisions of Republic Act (RA) No. 10173 (Data Privacy Act of 2012) and the administrative penalties for violations of …
RMC No. 65-2023
To amend Item VIII of RMC No. 19-2022 on the venue for the issuance of the Certificate Authorizing Registration relative to tax-free exchanges of properties under Section 40(C)(2) …
RMC No. 64-2023 Annex H
No issuance text was provided for RMC No. 64-2023. The document body is empty, so no substantive analysis, classification, or extraction could be performed from the text itself.
RMC No. 63-2023
To revoke and invalidate BIR Ruling Nos. 038-2001 and 046-1995 (which treated Clark Development Corporation as a business enterprise) and to clarify that CDC is a GOCC and an IPA w…
RMC No. 62-2023
To announce the availability of BIR Forms 1604-C, 1604-E, 1604-F, and 0620 in the eFPS and to direct all eFPS-mandated taxpayers to file these returns and pay corresponding taxes d…
RMC No. 61-2023
To clarify the procedures in the processing of taxpayers' requests for stamping of Income Tax Returns/Annual Income Tax Returns (ITRs/AITRs) electronically filed through eBIRForms.
RMC No. 60-2023
To announce the availability of the enhanced BIR Registration Forms (July 2021 Version) attached as Annexes “A” to “E” of the Circular.
RMC No. 59-2023
To announce the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] January 2023 (ENCS) and provide instructions on its use, filing, and payment…
RMC No. 58-2023
To clarify the policies and guidelines on the issuance and validity of the Taxpayer Identification Number (TIN) Card and the Certificate of Registration (COR).
RMC No. 57-2023
To publish the Updated List of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products an…
RMC No. 56-2023
To encourage taxpayers to use the Electronic One-Time Transaction (eONETT) System in the filing and payment of One-Time Transactions (ONETT) related returns and taxes.
RMC No. 55-2023
To circularize the Veto Message of former President Rodrigo Roa Duterte to the House of Representatives on Republic Act (RA) No. 11467.
RMC No. 54-2023
To announce the availability of the revised BIR Form No. 2200-T (Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products) August 2022 (ENCS), revised pursua…
RMC No. 53-2023
To clarify the entitlement of economic zone developers and operators to Value-Added Tax (VAT) zero-rating on local purchases of goods and services directly and exclusively used in …
RMC No. 52-2023
To clarify the guidelines for the optional filing and payment of monthly Value-Added Tax (VAT) Returns (BIR Form No. 2550M) by VAT-registered persons.
RMC No. 51-2023
To notify that forty-eight (48) sets of unused/unissued BIR Form No. 2524 - Revenue Official Receipt (ROR) have been lost, that these forms have been cancelled, and that all offici…
RMC No. 50-2023
To notify the loss of six (6) sets of previously cancelled BIR Form No. 0427 - Notice of Denial - Application for Compromise Settlement bearing specified serial numbers, and to dec…
RMC No. 49-2023 copy
The issuance text for RMC No. 49-2023 was not provided (empty or unreadable), so no grounded analysis of its content could be performed. All structured fields are left empty pendin…
RMC No. 48-2023
To announce the availability and implementation of additional features and functionalities of the online application for registration information updates and other online facilitie…
RMC No. 47-2023v2
To reiterate the proper time of remittance of Withholding Taxes by National Government Agencies and instrumentalities, Local Government Units, and Government Owned and Controlled C…
RMC No. 46-2023 Attachment
No issuance text was provided for RMC No. 46-2023; the document body is empty. No substantive provisions, tax types, forms, taxpayer groups, or requirements can be extracted withou…
RMC No. 45-2023
To publish the full text of Fiscal Incentives Review Board (FIRB) Advisory No. 004-2023, which clarifies the issues covering the transfer of registration with the Board of Investme…
RMC No. 44-2023
The Circular provides supplemental guidelines for filing Annual Income Tax Returns (AITRs) and payment of taxes due thereon for Taxable Year 2022 using the eBIRForms Package/Electr…
RMC No. 43-2023
To further clarify certain policies on the filing of an appeal against the Final Decision on Disputed Assessments (FDDA) pursuant to Revenue Regulations No. 12-99, as amended.
RMC No. 42-2023
To publish the February 21, 2023 FDA letter endorsing updates to the List of VAT-Exempt Medicines under Republic Act Nos. 10963 (TRAIN Law) and 11534 (CREATE Act), and to state the…
RMC No. 41-2023
To announce the availability of information materials on filing and payment of tax returns and the step-by-step guides in filing BIR Form Nos. 1701, 1701A and 1702-RT on the BIR we…
RMC No. 40-2023
To announce the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4 and identify the websites from which it can be downloaded.
RMC No. 39-2023
To publicly notify the loss of one (1) set of unused/unissued BIR Form No. 2524 — Revenue Official Receipt (ROR) with Serial Number ROR201402010813 and its cancellation, declaring …
RMC No. 38-2023
To prescribe the CY 2023 BIR Priority Programs and Projects.
RMC No. 37-2023
To circularize Civil Service Commission (CSC) Memorandum Circular No. 1, s. 2023, along with pertinent guidelines and updated nomination forms, enjoining agencies to participate in…
RMC No. 36-2023
To announce the availability and implementation of registration-related online transactions, functions and features in the BIR Online Registration and Update System (ORUS) starting…
RMC No. 35-2023
To clarify that the eighteen (18)-month transitory period in RA No. 11900, as reiterated in its IRR and RR No. 14-2022, applies only to the requirements of Product Standards and Pr…
RMC No. 34-2023
RMC No. 34-2023 publishes the BIR-SEC Data Sharing Agreement under which the SEC shares corporate registration and beneficial ownership data with the BIR, and the SEC may request BIR intelligence information, subject to Data Privacy Act safeguards.
RMC No. 33-2023
To clarify that the issuance and enforcement of Subpoena Duces Tecum (SDT) shall also apply in the monitoring and verification of taxpayers' compliance with relevant tax laws, as a…
RMC No. 32-2023
To prescribe the guidelines for filing the Annual Income Tax Returns (AITR) for Calendar Year 2022 and paying the corresponding taxes due thereon until April 17, 2023.
RMC No. 31-2023
RMC 31-2023 clarifies that imported ingredients for manufacturing fertilizers and finished feeds no longer require a BIR-issued ATRIG; a certification from the BAI or another concerned agency that the goods are not fit for human consumption is presented directly to the Bureau of Customs for release.
RMC No. 30-2023
To reiterate the basis for the computation of the Total Landed Value of imported automobiles in relation to the processing of applications for Electronic Authority to Release Impor…
RMC No. 29-2023
No issuance text was provided for RMC No. 29-2023, so its contents, purpose, and tax implications cannot be determined from the available material.
RMC No. 28-2023
Circularizes RA 11898 (Extended Producer Responsibility Act of 2022) and its IRR, covering tax incentives for eligible EPR activities, deductibility of EPR expenses from gross income, and full income-tax deductibility and tax/duty exemption of donations supporting solid waste management.
RMC No. 27-2023
No issuance text was provided for RMC No. 27-2023; the document body is empty, so no substantive content, purpose, or requirements could be extracted or verified.
RMC No. 26-2023
To circularize the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of January 2023.
RMC No. 25-2023
Circularizes RA 11314 granting students a 20% discount on domestic regular fares on public transportation while enrolled, and allows transport operators to claim the discount as a tax deduction from gross income for the same taxable year, net of VAT and included in gross sales receipts.
RMC No. 24-2023
To further clarify the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and dir…
RMC No. 23-2023v2
To amend the provisions of Revenue Memorandum Circular No. 48-2018 on the classification of One-Time Transactions (ONETT) and the corresponding processing time for the issuance of …
RMC No. 22-2023 Annex
The provided issuance text for RMC No. 22-2023 is empty. No substantive provisions, tax types, taxpayer groups, or forms could be identified, so no grounded analysis of its content…
RMC No. 21-2023
To clarify Section 5 of RR No. 18-2021 on the posting of an export bond prior to removal of tobacco products, heated tobacco products and vapor products for export from the place o…
RMC No. 20-2023
RMC No. 20-2023 clarifies the provision of Section 5 of RMC No. 63-2022 pertaining to the correct tax base in computing the Excise Tax on the importation of automobiles for resale …
RMC No. 19-2023
To publish the January 4, 2023 letter from FDA Director General Samuel A. Zacate endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act), …
RMC No. 18-2023
No issuance text was provided for RMC No. 18-2023. The substance of this Revenue Memorandum Circular cannot be determined from the supplied document, and no grounded analysis can b…
RMC No. 17-2023
To publish FIRB Advisory No. 002-2023 announcing the availability of templates for the Certificate of Entitlement to Tax Incentives (CETI) covering CREATE Projects, Pre-CREATE Proj…
RMC No. 16-2023
To notify that several sets of unused/unissued accountable forms bearing listed serial numbers have been lost, that they have been cancelled, and that all official transactions inv…
RMC No. 15-2023 Attachment
No issuance text was provided for RMC No. 15-2023 (the supplied text is empty). No substantive analysis could be performed, and no claims are grounded in the document.
RMC No. 14-2023
To notify that six (6) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS) have been lost, cancelled, and that all official transactions involving their us…
RMC No. 13-2023
To circularize GSIS Policy and Procedural Guidelines No. 317-17, titled "Prescriptive Period for Social Insurance Benefits".
RMC No. 12-2023
To announce the availability, starting January 23, 2023, of online application for registration information updates and other online facilities for registration-related transaction…
RMC No. 11-2023
The purpose of the circular is to enjoin all BIR officials and employees to participate in the celebration of the BIR Data Privacy Month.
RMC No. 10-2023
RMC No. 10-2023 urges sellers habitually engaged in the sale of real properties, such as real estate developers with voluminous ONETT transactions, to use the BIR's eONETT System to secure the ONETT Computation Sheet and Electronic Certificate Authorizing Registration for real property sales/transfers. It also encourages these sellers to pay electronically through the BIR's available ePayment channels.
RMC No. 9-2023
To announce the availability of revised BIR Forms 1606 and 1706, revised due to the implementation of the TRAIN Law, and to provide guidance on where the forms may be obtained and …
RMC No. 8-2023
To revise the provisions on the submission of the Inventory List and other reporting requirements prescribed under Revenue Memorandum Circular No. 57-2015, specifically by amending…
RMC No. 7-2023
To clarify the nature of the Return Processing System (RPS) Assessment being issued by the Bureau of Internal Revenue.
RMC No. 6-2023
To circularize three National Privacy Commission advisory opinions upholding the BIR's authority, in performing its tax enforcement, assessment and collection functions, to obtain …
RMC No. 5-2023
To provide transitory provisions implementing the quarterly filing of VAT returns starting January 1, 2023 under Section 114(A) of the NIRC of 1997, as amended by RA 10963 (TRAIN L…
RMC No. 4-2023
To clarify the base amount for the imposition of the twenty percent (20%) penalty relative to the early withdrawal of Personal Equity and Retirement Account (PERA) for assets, acco…
RMC No. 3-2023
RMC No. 3-2023 prescribes the policies and guidelines on the online registration of books of accounts and amends Section 2 of RMC No. 29-2019 to reflect registration through the On…
RMC No. 2-2023
To publish the updated List of Freedom of Information (FOI) Receiving Offices and their respective FOI Receiving Officers.
RMC No. 1-2023
To announce the availability of the Interactive BIR Citizen's Charter on the BIR Website.
RMO No. 40-2023
The provided text for RMO No. 40-2023 is empty; no substantive provisions could be extracted or verified from the issuance text itself.
RMO No. 39-2023
No issuance text was provided for RMO No. 39-2023. No substantive analysis could be extracted because the document body is empty; all content fields are left unsupported.
RMO No. 38-2023 Digest
The Order prescribes the policies, guidelines and procedures relative to lost, damaged or unauthorized use of BIR Accountable Forms.
RMO No. 37-2023
The issuance text for RMO No. 37-2023 is empty, so no substantive content could be analyzed. All structured fields are left unpopulated and confidence is zero pending the actual do…
RMO 36-2023 Digest
RMO No. 36-2023 aligns the current BIR On-the-Job Training (OJT) Program with CHED and DepEd Orders and amends RMO No. 11-2017 relative to the acceptance of students for OJT in the…
RMO No. 35-2023
No issuance text was provided or recoverable for RMO No. 35-2023. No substantive provisions, taxpayers affected, tax types, or forms could be grounded in the source text, so no cla…
RMO No. 34-2023
The issuance text for RMO No. 34-2023 is empty in the provided source. No substantive provisions, requirements, or guidance could be extracted or verified. The only identifying inf…
RMO No. 33-2023
No issuance text was provided for RMO No. 33-2023. The document body is empty, so no substantive content, tax types, requirements, or affected taxpayers could be extracted from the…
RMO No. 32-2023
No issuance text was provided for RMO No. 32-2023, so no grounded analysis of its contents could be performed. All extracted fields are left empty and confidence is zero pending th…
RMO No. 31-2023
No issuance text was provided for RMO No. 31-2023 (the supplied text is empty or unreadable). No grounded analysis could be extracted; all substantive fields are left empty or set …
Annex B RMO 30-2023
No issuance text was provided for RMO No. 30-2023, so no substantive content, purpose, or requirements could be extracted. This analysis is limited to document identity only (title…
RMO No. 29-2023
The issuance text for RMO No. 29-2023 is empty or unreadable in the provided source. No substantive content could be extracted, so no grounded summary of the issuance's subject, re…
RMO No. 28-2023
The issuance text for RMO No. 28-2023 is empty/unavailable. Only identity metadata (an RMO numbered 28, year 2023) is present; no substantive content could be extracted, so no clai…
RMO No. 27-2023
No issuance text was provided for RMO No. 27-2023, so no substantive analysis could be grounded in the document.
RMO No. 26-2023
No issuance text was provided for RMO No. 26-2023 (the document body is empty). No content could be extracted, verified, or summarized from the source text, so no grounded claims a…
RMO No. 25-2023 Annex Q
The purpose of RMO No. 25-2023 cannot be determined from the provided text, which appears to be a payslip rather than the text of the issuance.
RMO 24-2023 Annex L Enhanced BIR eAccReg Job Aid for BIR User Accreditation
To provide BIR users a job aid for accessing and using the eAccReg System's Application for Accreditation module, which handles applications for accreditation of software and/or ha…
RMO 23-2023 Annex F
No issuance text was provided for RMO No. 23-2023 (bir-rmo-2023-023). The document content appears empty or failed to load/OCR, so no grounded analysis of its provisions, purpose, …
RMO No. 22-2023
The issuance text for RMO No. 22-2023 was not provided (empty). No substantive content could be extracted, so no grounded analysis of its purpose, tax types, forms, or affected tax…
RMO No. 21-2023
No issuance text was provided for RMO No. 21-2023. Its content, purpose, affected taxpayers, and tax types could not be extracted or verified from the supplied document, which appe…