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
5 matching records · 1,352 in the collection
Showing 5 on page 1 · RMO · Special laws
RMO No. 45-2025 Digest
To modify the Alphanumeric Tax Code (ATC) of a selected revenue source pursuant to Republic Act No. 12214 (Capital Markets Efficiency Promotion Act).
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.
RMO No. 38-2022
The Order is issued to (1) provide information on the criteria and conditions for the grant of the FY 2022 Performance-Based Bonus for the BIR as stated in IATF-MC No. 2022-1, (2) …
RMO No. 19-2022
The RMO was issued to facilitate the proper identification and monitoring of remittances for the Gaming Tax and the Final Withholding Tax on salaries of foreign nationals employed …
RMO No. 18-2022 Digest
The issuance modifies the Alphanumeric Tax Code (ATC) of selected revenue sources under Republic Act No. 10963 (TRAIN Act), as shown in an existing-vs-modified table of ATCs, tax r…