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16 matching records · 1,352 in the collection
Showing 16 on page 1 · Estate & donor’s tax
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 …
RMC No. 10-2026 Digest
To clarify the tax treatment, documentation requirements, and filing of return and payment of Donor's Tax for donations consisting purely of cash.
RR No. 13-2025 Digest
The issuance provides consolidated provisions to simplify and streamline the procedures and requirements for the availment of tax exemptions and incentives granted to participating…
RMC No. 40-2025 Digest
To clarify the submission of proof of settlement of estate for purposes of availing the Estate Tax Amnesty pursuant to Section 2 of RR No. 10-2023.
RMO 12-2025 Digest
To update the policies and procedures in processing One-Time Transaction (ONETT) in relation to the expansion of the ISO 9001:2015 Quality Management System (QMS) for ONETT, and to…
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 15-2023
To implement the grant of Donor's Tax exemption on the donation of imported capital equipment, raw materials, spare parts, or accessories directly and exclusively used in the regis…
RR 10-2023
To implement the extension of the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 1156…
RMC No. 83-2023
To circularize Republic Act No. 11956, which further amends the Tax Amnesty Act (RA No. 11213, as amended by RA No. 11569) by extending the period of availment of the Estate Tax Am…
RR No. 5-2022
Implements the estate tax exemption under RA 11597 for transfers of a veteran's Philippine Veterans Bank shares to a widow, orphan, or compulsory heir, and requires an eCAR/Tax Clearance Certificate before share transfers are registered in the bank's books.
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. 78-2022
To clarify the Income Tax treatment of the different classifications of educational institutions and their tax obligations.
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. 22-2022
To provide Tax Compliance Reminders for the May 9, 2022 National and Local Elections.
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 …
JAO No. 1-2025
To prescribe the process and guidelines for availing the tax exemption on donations made to the National Dairy Authority (NDA), in accordance with the Tax Code and as mandated by R…