Free & open access — no account required
Find the BIR issuance you need.
Search Philippine tax regulations, memorandum circulars, orders, and audit issuances by number, subject, or plain-language terms.
Browse source text alongside structured summaries when available. For filing, compliance, or legal decisions, confirm the record with the Bureau of Internal Revenue.
Go to the official BIR websiteStart your research
What would you like to look into?
Use a document number, tax topic, phrase, or everyday question.
Search checks titles, subjects, and available document text.
Public records library
Browse the collection
Filter by issuance type, then open a record to read its source text and any available plain-language analysis.
Topics
8 matching records · 1,352 in the collection
Showing 8 on page 1 · RMO · Payments & refunds
RMO 19-2026 Annex A
The issuance provides the official application form (BIR Form No. 2121, June 2026) through which micro taxpayers apply for a one-time abatement; the excerpt is the annexed form its…
RMO No. 18-2026 Digest
To create the Alphanumeric Tax Codes (ATCs) MC350 and MC351 for the selected revenue source 'One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers' under Revenue Regulat…
RMO No. 14-2026 Digest
To partially revoke RMO No. 4-2025 by revoking all provisions of its Section E on the policies and procedures for dockets of cannot be located taxpayers with delinquent accounts, w…
RMO No. 11-2026 Digest
To update the cost to collect threshold for Accounts Receivable/Delinquent Accounts (AR/DA) for Collection Enforcement Prioritization.
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 No. 34-2022
Sets revised guidelines for Authorized Agent Banks to claim refunds of tax collections over-remitted to the BIR, covering request contents, affidavit and proof requirements, and BIR-side data correction before refund.
RMO No. 29-2022
RMO No. 29-2022 prescribes BIR policies and guidelines for public auctions of distrained, seized/levied, and acquired properties used to settle delinquent tax liabilities, covering notice of sale, sealed bidding, floor prices, bid bonds, and payment of sale proceeds.
RMO No. 7-2015 Annex A
To present the revised schedule of compromise penalties for specified violations of the National Internal Revenue Code, listing for each violation the nature of the violation, the …