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
19 matching records · 1,352 in the collection
Showing 19 on page 1 · Documentary stamp tax
RMC No. 91-2026 Digest
RMC No. 91-2026 clarifies the base amount for the imposition of the 20% penalty on the early withdrawal of PERA assets, accounts and sub-accounts classified as unqualified, and ame…
RMC No. 72-2026 Digest
To clarify the tax treatment of transfers of proprietary club shares held under nominee or trust agreements and to dispense with the prior confirmatory ruling requirement for such …
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 10-2024
To amend certain provisions of RR No. 10-2006, as amended, relative to the registration of Master Securities Lending Agreement (MSLA) and Global Master Securities Lending Agreement…
RMC No. 112-2024 Digest
To clarify the guidelines on the proper sale and affixture of loose documentary stamps to taxable documents under RMC No. 92-2024, specifically providing that the original-copy pre…
RMC No. 48-2024
Prescribes how to accomplish the new version of BIR Form 2000 (version 2018) monthly DST declaration/return under the three DST collection methods: the eDST System, constructive affixture, and loose documentary stamps.
RMC No. 18-2024
To announce the availability of BIR Form No. 1700 and BIR Form No. 2000 in the Electronic Filing and Payment System (eFPS) and to direct taxpayers mandated to use eFPS to file and …
RMO No. 51-2024
RMO No. 51-2024 suspends all BIR audit and other field operations from December 16, 2024 to January 12, 2025, holding the issuance of new written audit/investigation orders except for listed scenarios (e.g., tax evasion cases and processing of estate, donor's, capital gains, withholding, and documentary stamp tax returns). Examiners are to use the period for office-based tasks and finalizing reports on completed fieldwork.
RR 2-2023
To prescribe the use of constructive affixture of documentary stamp as proof of payment of Documentary Stamp Tax (DST) for certificates issued by government agencies or instrumenta…
RMC No. 121-2023
To announce the updated features and functionalities of the Online Registration and Update System (ORUS) starting November 21, 2023.
RMC No. 100-2023
To clarify certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of Revenue Regulations No. 2-2023.
RMC No. 99-2023
To clarify the applicable taxes due on the sale of real property considered as ordinary assets of the seller and other relevant matters.
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. 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…
RMC No. 77-2022
To suspend until further notice all field audits and other field operations of the BUR covered by Letters of Authority/Audit Notices (LOAs) or Mission Orders (MOs) relative to exam…
RMC No. 67-2022
To amend certain portions of RMC No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuance of the Tax Clearance Certificate for Government-O…
RMC No. 61-2022
To announce the expansion of the Central Business Portal (CBP) to the Department of Trade and Industry (DTI) and additional Local Government Units (LGUs) in processing business reg…
RMC No. 6-2022 2
To clarify the Documentary Stamp Tax imposed under Section 175 of the 1997 Tax Code, as amended, on transfer of shares of stocks.
RMO NO. 55-2022 Digest
To suspend all field audit and other field operations of the BIR relative to examinations and verifications of taxpayers' books of accounts, records and other transactions for the …