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RMO No. 20-2023
No issuance text was provided for RMO No. 20-2023; the document content is unavailable, so no grounded analysis of its provisions can be produced.
RMO No. 19-2023
The issuance text for RMO No. 19-2023 was provided empty (possibly due to OCR/extraction failure). No grounded content could be extracted, so no claims about its purpose, scope, ta…
RMO No. 18-2023 Digest
To amend the policies and procedures on the issuance of the Authority to Cancel Assessment (ATCA) under RMO No. 33-2018 by removing Item III.1(a), which required ATCA issuance for …
RMO No. 17-2023
No issuance text was provided for RMO No. 17-2023. The content of this Revenue Memorandum Order cannot be analyzed, summarized, or classified because the document body is empty or …
RMO No. 16-2023 Digest FINAL
To provide supplemental guidelines and procedures on the implementation of RMO No. 40-2022 to ensure effective conduct of apprehension/seizure and detention of unlicensed/unregiste…
RMO No. 15-2023
No issuance text was provided for RMO No. 15-2023, so no grounded analysis could be performed. The subject matter, tax types, requirements, and affected taxpayers of this revenue m…
RMO No. 14-2023
The issuance text for RMO No. 14-2023 is empty or unreadable in the provided source, so no substantive content could be analyzed. No summary of its provisions can be given without …
RMO No. 13-2023 Digest FINAL
To amend Section 2.1 of Revenue Memorandum Order No. 47-2022 relative to the allowable period and the prescribed additional requirements for a Request for Work from Home (WFH) Arra…
RMO No. 12-2023.Annex A
No issuance text was provided for RMO No. 12-2023; the source text field is empty. No substantive content (purpose, description, tax types, forms, or affected taxpayers) could be e…
RMO No. 11-2023 Digest FINAL
To amend RMO No. 1-2019 relative to the criteria, procedures, and other additional provisions for BIR's BEST Annual Search.
RMO No. 10-2023
The issuance text for RMO No. 10-2023 is empty/unavailable. No substantive content, subject matter, requirements, or affected parties could be extracted or verified from the source…
RMO No. 9-2023 Annex A
The excerpt appears to present the organizational structure for the BIR's Enterprise Risk Management program under RMO No. 9-2023; the operative provisions of the issuance are miss…
RMO No. 8-2023
No issuance text was provided for RMO No. 8-2023. Because the source document is empty, no substantive content, purpose, tax type, or taxpayer impact could be extracted from the is…
RMO No. 7-2023
No issuance text was provided for RMO No. 7-2023. The document content is empty, so no grounded analysis of its provisions, purpose, affected taxpayers, or tax types can be made. A…
RMO No. 6-2023
No readable text was extracted for RMO No. 6-2023; the provided issuance text is empty, so no substantive content, purpose, or provisions can be verified from the document itself. …
RMO No. 5-2023
No issuance text was provided for RMO No. 5-2023. The content, purpose, and coverage of this revenue memorandum order could not be analyzed because the document body is empty or un…
RMO No. 4-2023
No issuance text was provided for RMO No. 4-2023 (bir-rmo-2023-004). Only the identity metadata (title, unit ID, kind, and number/year) is available, so no grounded content analysi…
Annex A RMO 3-2023
To publish the list of services under the Interactive BIR Citizen's Charter together with the designated content owner for each service.
RMO No. 2-2023
No issuance text was provided for RMO No. 2-2023 (bir-rmo-2023-002). The document content is empty, so no grounded analysis could be performed and no claims can be supported by exc…
RMO No. 1-2023 Digest
To create Alphanumeric Tax Codes (ATCs) for Excise Taxes and Tobacco Inspection Fees on Novel Tobacco Products pursuant to the implementation of Republic Act No. 11900.
RAO No. 3-2023 compressed
No issuance text was provided or extractable for RAO No. 3-2023. The document body is empty, so no substantive analysis could be performed and no claims are asserted.
REVENUE ADMINISTRATIVE ORDER NO. 2-2023 issued on May 30, 2023
RAO 2-2023 (May 30, 2023) amends RAO 2-2018, as amended by RAO 3-2021, to update the functions of the BIR Research and Statistics Division, including its Data Analytics Section's role in revenue and taxpayer-compliance analytics and inputs to BIR's audit selection framework.
REVENUE ADMINISTRATIVE ORDER NO. 1-2023 issued on April 27, 2023
REVENUE ADMINISTRATIVE ORDER NO. 1-2023 issued on April 27, 2023
RDAO No. 47-2023
No issuance text was provided for RDAO No. 47-2023. The document content could not be analyzed, and no substantive holdings, tax types, or taxpayer effects can be reliably extracte…
RDAO No. 45-2023
Purpose could not be determined; the issuance text is empty.
RDAO No. 44-2023
No issuance text was provided for RDAO No. 44-2023. Its subject matter and scope cannot be determined from the available material, and no substantive analysis is possible without i…
RDAO No. 43-2023 digest FINAL
To designate Assistant Division Chief Jacqueline C. Mallari as Officer-in-Charge of the Large Taxpayers Document Processing and Quality Assurance Division (LTDPQAD) and to authoriz…
RDAO No. 42-2023 Digest FINAL
To designate Assistant Division Chief Renato V. Ofiana as Officer-in-Charge of the NMTSD and authorize him to sign all necessary documents concerning that office from December 26 t…
RDAO No. 41-2023
No issuance text was provided for RDAO No. 41-2023; the source text field is empty. No grounded analysis of its subject matter, tax types, categories, or affected taxpayers can be …
RDAO No. 40-2023
No issuance text was provided for RDAO No. 40-2023; the document content is empty, so no substantive provisions could be extracted or verified.
RDAO No. 39-2023 Digest
To designate an Officer-in-Charge for RLTAD II and delegate signing authority during the temporary absence (travel abroad) of the division chief from December 29, 2023 to January 2…
RDAO No. 38-2023 Digest
To delegate signing authority over the documents specified in the Order to the OIC-Assistant Regional Director of RR No. 4 during the Regional Director's approved leave of absence.
RDAO No. 37-2023
No issuance text was provided for RDAO No. 37-2023 (the text field is empty, likely due to OCR or data-extraction failure). No grounded analysis could be performed: purpose, scope,…
RDAO No. 36-2023
No issuance text was provided for RDAO No. 36-2023. The document content could not be analyzed, and no claims about its subject matter, purpose, or affected taxpayers can be ground…
RDAO No. 35-2023 Digest
To authorize the Legal Division Chief of Revenue Region No. 13-Cebu City to sign documents specified in the Order during a specified period while regional officials are on leave.
RDAO No. 34-2023
The issuance text provided for RDAO No. 34-2023 is empty; no content could be extracted, so no reliable summary of its provisions can be produced.
RDAO No. 33-2023
The issuance text for RDAO No. 33-2023 is empty or unavailable (likely OCR/document failure). No substantive content can be extracted or verified from the provided text, so no grou…
RDAO 32-2023 Digest
To designate Deputy Commissioner Maridur V. Rosario as Officer-in-Charge of the Bureau of Internal Revenue during the Commissioner's official travel from November 27 to December 4,…
RDAO 31-2023
To designate Assistant Commissioner Larry M. Barcelo of the Legal Service as Officer-in-Charge of the Legal Group during the Deputy Commissioner's leave.
RDAO No. 30-2023
No issuance text was provided for RDAO No. 30-2023. The document body is empty, so no substantive content, tax type, taxpayer coverage, or requirements could be extracted. Only the…
RDAO No. 29-2023 Digest FINAL
To delegate signing authority to the OIC-Assistant Regional Director of RR No. 12-Bacolod City while the Regional Director is on approved leave of absence from December 22, 2023 to…
RDAO No. 28-2023 Digest FINAL
To designate Deputy Commissioner Marissa O. Cabreros of the Legal Group as Officer-in-Charge of the BIR from October 18 to 20, 2023 while Commissioner Romeo D. Lumagui, Jr. is on o…
RDAO No. 27-2023 Digest FINAL
To designate an Officer-in-Charge of the Bureau of Internal Revenue for the period October 9 to 13, 2023, in view of the Commissioner's official travel abroad.
RDAO No. 26-2023
The issuance text provided for RDAO No. 26-2023 is empty, so no substantive content could be extracted or verified.
RDAO No. 25-2023
No issuance text was provided for RDAO No. 25-2023; the document body is empty. No grounded analysis, tax types, categories, or taxpayer impacts could be extracted from the source …
RDAO No. 24-2023 Digest FINAL
To delegate to Assistant Regional Director Emilia C. Combes of RR No. 2-CAR the authority to sign the documents specified in the Order during the period October 24 to 29, 2023, whi…
RDAO No. 23-2023
No issuance text was provided for RDAO No. 23-2023 in the source material. No grounded statements about its content, purpose, or effect could be extracted, and all analysis fields …
RDAO No. 22-2023
No issuance text was provided for RDAO No. 22-2023; the document body is empty (possibly an OCR or extraction failure), so no grounded content could be extracted and no analysis cl…
RDAO No. 21-2023
No issuance text was provided for RDAO No. 21-2023. The document content is empty, so no substantive analysis, summary, or categorization can be grounded in the text. All claim fie…
RDAO No. 20-2023
No issuance text was available for RDAO No. 20-2023; the document body is empty, so no substantive analysis could be performed.
RDAO No. 19-2023
No issuance text was provided for RDAO No. 19-2023 (the document body is empty). Because the excerpt field requires language copied from the issuance text, no substantive claims, c…
RDAO No. 18-2023
No issuance text was provided for RDAO No. 18-2023. Because the document body is empty (possibly an extraction or OCR failure), no grounded analysis of its purpose, tax types, affe…
RDAO No. 17-2023
No issuance text was provided for RDAO No. 17-2023. The document content is empty, so no grounded analysis, tax determination, or taxpayer guidance could be extracted. All substant…
RDAO No. 16-2023
The text of RDAO No. 16-2023 was not provided (the issuance text is empty). No subject matter, tax type, or operative content could be extracted or verified from the document.
RDAO No. 15-2023
No issuance text was provided for RDAO No. 15-2023. No substantive analysis can be performed because the document content is empty; all fields that require grounded evidence are le…
RDAO No. 14-2023 Digest FINAL
To delegate signing authority over the documents specified in the Order to OIC-Assistant Regional Director Jona Ruth G. Alonte during the approved leave of absence of RR 11 Regiona…
RDAO No. 13-2023 Digest FINAL
To designate an Officer-in-Charge of the Bureau of Internal Revenue during the Commissioner's official foreign travel.
RDAO No. 12-2023 Digest FINAL
To designate Assistant Commissioner Janette R. Cruz as Officer-in-Charge of the Operations Group and delegate to her the authority to sign documents specified in the Order during t…
RDAO No.11-2023 Final Digest
To amend Annex “A” of RDAO No. 4-2019 in order to effect changes to the signatories of documents related to the issuance of a Revenue Memorandum Circular for lost/missing/damaged a…
RDAO No. 10-2023
No issuance text was provided for RDAO No. 10-2023, so no substantive content could be extracted or verified.
RDAO No. 9-2023 Digest
To designate Atty. Ma. Brimar T. Makasiar as Officer-in-Charge of the Personnel Adjudication Division (PAD) during the Division Chief's approved leave of absence.
RDAO No. 6-2023 Digest FINAL
To designate an Officer-in-Charge of the Operations Group and delegate signing authority during the Deputy Commissioner's approved leave of absence.
RDAO No. 5-2023 Digest FINAL
To delegate signing authority to the Assistant Regional Director of RR No. 8B-South NCR during the approved leave of absence of the Regional Director from March 27 to April 10, 202…
RDAO No. 4-2023 Digest FINAL
To delegate signing authority to the OIC-Assistant Regional Director of RR 7A-Quezon City during the Regional Director's approved leave of absence.
RDAO No. 3-2023 Attachment
No issuance text was provided for RDAO No. 3-2023. No grounded analysis of its content could be performed, and no claims are made about its provisions, affected taxpayers, tax type…
RDAO No. 2-2023
No issuance text was provided for RDAO No. 2-2023. The document content is empty, so no grounded analysis, tax determination, or taxpayer impact could be extracted from the text.
RDAO No. 1-2023
No issuance text was provided or extractable for RDAO No. 1-2023. No substantive content, tax type, taxpayer coverage, or requirements could be determined from the supplied text.
RR 15-2022 2
To further amend Section 2 of RR No. 11-2018 (which amended Section 2.57.2 of RR No. 2-98) so as to prescribe the creditable withholding tax rates on MERALCO refund payments and on…
RR No. 14-2022
The issuance text for RR No. 14-2022 is empty; no substantive provisions could be extracted or verified. All structured fields are left unsupported, and confidence is minimal becau…
RR 13-2022
RR No. 13-2022 prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity-based compensation of any kind.
RR 12-2022
To prescribe the policies and guidelines for the availment of incentives under Republic Act No. 9999 (Free Legal Assistance Act of 2010).
RR 11-2022
To prescribe the guidelines and procedures for the spontaneous exchange of taxpayer specific rulings.
RR No. 10-2022
RR No. 10-2022 sets out how taxpayers may request Mutual Agreement Procedure (MAP) assistance from the Philippine Competent Authority to resolve taxation that is inconsistent with a Double Taxation Agreement, including request contents, documentary attachments, deadlines, fees, and confidentiality.
RR No. 9-2022
RR No. 9-2022 makes EIS-verified electronic sales and purchases data admissible in audits, investigations, and verifications in lieu of hard copies for covered taxpayers, and removes requirements to submit printed invoices/receipts or stamp 'zero-rated sales' on invoices.
RR 8-2022
To prescribe the policies and guidelines for the implementation of Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), covering the issuance of electronic r…
RR 7-2022
To provide the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008.
RR 6-2022 copy
To remove the five-year validity period on receipts/invoices, including the validity of the PTU and/or system-generated receipts/invoices and the ATP of manual receipts/invoices.
RR No. 5-2022
Implements the estate tax exemption under RA 11597 for transfers of a veteran's Philippine Veterans Bank shares to a widow, orphan, or compulsory heir, and requires an eCAR/Tax Clearance Certificate before share transfers are registered in the bank's books.
RR 4-2022Digest
RR No. 4-2022 was issued to implement Section 295(F), in relation to Section 294, of the NIRC of 1997 as amended by the CREATE Act (RA No. 11534), on the tax treatment of the impor…
RR 3-2022
To implement the provisions of Republic Act No. 11635, which amended Section 27(B) of the NIRC of 1997, on the income taxation of proprietary educational institutions and hospitals…
RR 2-2022
To prescribe additional guidelines for implementing the tax provisions of the Personal Equity and Retirement Account (PERA) Act of 2008, effectively amending pertinent provisions o…
RR 1-2022
To extend for thirty (30) calendar days from their due dates the statutory deadlines for filing, payment, audit-related submissions, tax refund applications and VAT refund processi…
RMC No. 160-2022
To announce the availability of the revised Alphalist Format in BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation), January 2018 ENCS.
RMC No. 159-2022
To circularize the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of December 2022, including revo…
RMC No. 158-2022
To clarify the effect of a cooperative's non-submission of the TIN of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE), and the correspondi…
RMC No. 157-2022
To publish the November 28, 2022 letter from the FDA Director General endorsing updates to the "List of VAT-Exempt Medicines" under the CREATE Act.
RMC No. 156-2022
To publish the November 23, 2022 letter from the FDA Director General endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act).
RMC No. 155-2022
To further extend the acceptance of manually-issued Certificate of Entitlement to Tax Incentives (CETI) as an attachment to the Annual Income Tax Return (AITR) filed by Registered …
RMC No. 154-2022
To supersede RMC No. 142-2019 and prescribe that the eDST System's Balance Adjustment Facility is available only for recovery of DST erroneously deducted from the taxpayer's ledger…
RMC No. 153-2022
To announce the availability of the BIR Online Registration and Update System (ORUS) through the BIR website and a direct URL, along with the phased rollout schedule of its registr…
RMC No. 152-2022
RMC No. 152-2022 was issued to clarify further the transitory provisions for the VAT zero-rate incentives under Sections 294(E) and 295(D), Title XIII of the Tax Code, as implement…
RMC No. 151-2022
To circularize the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of November 2022.
RMC No. 150-2022
To circularize the weekly SRA Final Sugar Production Bulletin, which is transmitted to the BIR as the basis for computing the 1% creditable withholding tax on withdrawals of sugar …
RMC No. 149-2022 Annex A
No issuance text was provided for RMC No. 149-2022, so no grounded content (purpose, provisions, tax types, or affected taxpayers) could be extracted without inventing information.
RMC No. 148-2022
To lift the suspension on all field operations and other field operations of the Bureau of Internal Revenue, effective immediately.
RMC No. 147-2022
To notify that one (1) set of unused/unissued BIR Form No. 0423 – Apprehension Slip with Serial Number APS201600005607 has been lost and is thereby cancelled.
RMC No. 146-2022
To announce the availability of the enhanced BIR Digital Assistant – Chatbot REVIE, which now includes TIN Verification/Validation, Revenue District Office (RDO) Finder, and eCompl…
RMC No. 145-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of September 2022 for purposes of imposing the one percent (1%) Expanded Withholding Tax on sugar.
RMC No. 144-2022
To circularize the Updated List of Microfinance NGOs accredited by the Microfinance NGO Regulatory Council (MNRC) as of October 2022, including certificates of accreditation that h…
RMC No. 143-2022
To clarify several issues relative to the implementation of Revenue Regulations (RR) No. 13-2022 on the Income Tax treatment of equity-based compensation granted by employers to it…