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
10 matching records · 1,352 in the collection
Showing 10 on page 1 · RR · Special laws
RR 8-2025
To implement Sections 112(C) and 135-A of the National Internal Revenue Code of 1997, as amended by Sections 9 and 11 of Republic Act No. 12066 (CREATE MORE), by prescribing the pr…
RR 4-2025
To further amend the "De Minimis" benefits provisions of RR No. 2-98, as amended, increasing the Clothing Allowance pursuant to Republic Act No. 11975, the Fiscal Year 2024 General…
RR 3-2025
To prescribe policies and guidelines for the implementation of Republic Act No. 12023, which amends Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and adds Sections 1…
RR No. 2-2025
Implements the tax provisions of the Securitization Act of 2004 (RA No. 9267): VAT/DST exemptions for SPE asset transfers and secondary ABS trades, CGT exemption for dacion en pago, 20% final withholding tax on ABS yields, and income tax exemption for certified low-cost/socialized housing-related ABS.
RR No. 17-2024
Requires contractors with government contracts to present an updated BIR tax clearance before final settlement of contracts; without it, settlement may be suspended and amounts, including RA 9184 retention money, subjected to tax lien.
RR No. 8-2023
RR 8-2023 clarifies official receipt and sales invoice requirements for Senior Citizen and PWD purchases made online or through mobile applications: the SC/PWD's signature is not required, but the SC/PWD Identification Card number must still be provided and existing entitlement and tax deduction rules apply.
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 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 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…