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
2 matching records · 1,352 in the collection
Showing 2 on page 1 · RR · Audit & investigation
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.