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Showing 50 on page 1 · Tax credits & incentives
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. 90-2026 Digest
To clarify the status of the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority (CSEA) of BARMM in relation to the documentary requirements and av…
RMC No. 71-2026 Digest
To clarify the extension of the validity of Certificates of Compliance (COC) for purposes of the evaluation and processing of applications for Certificate of Tax Exemption (CTE) fo…
RMC No. 42-2026
To clarify that RMC No. 20-2026 did not amend or repeal the existing requirement for Registered Business Enterprise (RBE) taxpayers to submit the Certificate of Entitlement to Tax …
RMC No. 23-2026 Digest
To clarify the provisions of Revenue Regulations (RR) No. 13-2025 and address issues pertaining to the availment of incentives under RA No. 12063 (EBET Act) and RA No. 8525 (Adopt-…
RDAO No. 59-2026
RDAO No. 59-2026 designates Assistant Commissioner Faith M. Farochilen-Umandap as Officer-in-Charge of the BIR Legal Group effective September 21, 2026 while Deputy Commissioner Larry M. Barcelo attends Philippines-Singapore Double Taxation Agreement negotiations in Singapore, carving out enumerated signing/approval powers (LOA requests, PAN/FAN/FDDA requests, administrative cases, tax refund cases/tax credit certificates, NEB dockets); it is automatically revoked upon his return.
RDAO No. 50-2026 redacted
To ensure continuity of the BIR Legal Group's operations by designating an Officer-in-Charge during the official travel of Deputy Commissioner Larry M. Barcelo to the SGATAR Annual…
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…
RR No. 10-2025
Amends RR 16-2005 to implement VAT zero-rating on sales of goods and services, VAT exemptions on certain importations, and VAT refund/credit rules, effective for refund claims filed from April 1, 2025.
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.
RMO No. 22-2025 Digest
To amend the guidelines in RMO No. 38-2019 on the processing and issuance of tax exemption, specifically to address the tax exemption of legitimate labor organizations of seafarers…
RMC No. 135-2024 Digest
To circularize Republic Act No. 12066, which amends specified sections of the National Internal Revenue Code of 1997, as amended, and adds new Sections 135-A, 295-A, 296-A, and 297…
RMC No. 16-2024 Final
To extend the deadline for submission of the Alphabetical List of Employees/Payees from whom taxes were withheld for taxable year 2023 using the new version of the Alphalist Data E…
RMO No. 25-2024 Digest FINAL
To provide guidelines, policies and procedures for processing claims for tax credit/refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in…
RR 7-2023
The purpose of RR No. 7-2023 is to amend certain provisions of RR Nos. 17-2011 and 2-2022 — the regulations implementing RA No. 9505 (PERA Act of 2008) — specifically the definitio…
RMC No. 91-2023
To circularize the amendment to Rule 18, Section 5 of the Implementing Rules and Regulations of Republic Act No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act).
RMC No. 53-2023
To clarify the entitlement of economic zone developers and operators to Value-Added Tax (VAT) zero-rating on local purchases of goods and services directly and exclusively used in …
RMC No. 45-2023
To publish the full text of Fiscal Incentives Review Board (FIRB) Advisory No. 004-2023, which clarifies the issues covering the transfer of registration with the Board of Investme…
RMC No. 28-2023
Circularizes RA 11898 (Extended Producer Responsibility Act of 2022) and its IRR, covering tax incentives for eligible EPR activities, deductibility of EPR expenses from gross income, and full income-tax deductibility and tax/duty exemption of donations supporting solid waste management.
RMC No. 25-2023
Circularizes RA 11314 granting students a 20% discount on domestic regular fares on public transportation while enrolled, and allows transport operators to claim the discount as a tax deduction from gross income for the same taxable year, net of VAT and included in gross sales receipts.
RMC No. 21-2023
To clarify Section 5 of RR No. 18-2021 on the posting of an export bond prior to removal of tobacco products, heated tobacco products and vapor products for export from the place o…
RMC No. 17-2023
To publish FIRB Advisory No. 002-2023 announcing the availability of templates for the Certificate of Entitlement to Tax Incentives (CETI) covering CREATE Projects, Pre-CREATE Proj…
RMC No. 12-2023
To announce the availability, starting January 23, 2023, of online application for registration information updates and other online facilities for registration-related transaction…
RMC No. 4-2023
To clarify the base amount for the imposition of the twenty percent (20%) penalty relative to the early withdrawal of Personal Equity and Retirement Account (PERA) for assets, acco…
RR 7-2022
To provide the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008.
RR 4-2022Digest
RR No. 4-2022 was issued to implement Section 295(F), in relation to Section 294, of the NIRC of 1997 as amended by the CREATE Act (RA No. 11534), on the tax treatment of the impor…
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…
RMC No. 160-2022
To announce the availability of the revised Alphalist Format in BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation), January 2018 ENCS.
RMC No. 155-2022
To further extend the acceptance of manually-issued Certificate of Entitlement to Tax Incentives (CETI) as an attachment to the Annual Income Tax Return (AITR) filed by Registered …
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. 142-2022
To publish the full text of DTI Memorandum Circular No. 22-19, s. 2022, which prescribes the guidelines on the registration with the Board of Investments (BOI) of existing Register…
RMC No. 136-2022
To publish FIRB Resolution No. 026-2022 extending the 70:30 Work-From-Home arrangement for RBEs in the IT-BPM sector from September 13, 2022 until December 31, 2022, and to lay dow…
RMC No. 103-2022
To publish Fiscal Incentives Review Board Resolution No. 018-22, which grants the Board of Investments authority to implement temporary measures for RBEs affected by Typhoon Odette…
RMC No. 102-2022
To publish Fiscal Incentives Review Board Resolution (FIRB) No. 017-22, which grants authority to implement a 70:30 Work-From-Home arrangement for Registered Business Enterprises i…
RMC No. 48-2022
The circular is issued to align the CTE renewal policy — particularly the submission of a Certified True Copy of the latest financial statements of cooperatives duly audited by a B…
RMC No. 37-2022
To clarify the guidelines on the submission of the Certificate of Entitlement to Tax Incentives (CETI), pursuant to Revenue Memorandum Circular No. 28-2022.
RMC No. 36-2022
To prescribe the uniform template for the VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies (IPAs) in relation to Q&A No. 34 of RMC No. 24-2022.
RMC No. 34-2022
To announce the availability of the revised BIR Form No. 2316 (September 2021 ENCS), revised to include an additional line for the 5% tax credit under the Personal Equity and Retir…
RMC No. 28-2022
To prescribe the guidelines in the submission of the Certificate of Entitlement to Tax Incentives (CETI) under Republic Act No. 11534 (Corporate Recovery and Tax Incentives for Ent…
RMC No. 24-2022
To clarify issues relative to Revenue Regulations (RR) No. 21-2021 implementing the amendments to the VAT zero-rating provisions under Sections 106 and 108 of the Tax Code, in rela…
RMC No. 23-2022
To suspend the Income Tax incentives of IT-BPM Registered Business Enterprises that violated the FIRB-prescribed work-from-home threshold and to prescribe how the corresponding Inc…
RMO No. 26-2022 Digest copy
RMO No. 26-2022, issued on April 29, 2022, prescribes the policies, guidelines and procedures in the application for revalidation of Tax Credit Certificates (TCC).
RMO No. 17-2022
Prescribes BIR policies and procedures for issuing and monitoring PERA Tax Credit Certificates (PERA-TCC) through the ePERA System, including PERA Administrators' quarterly/annual reportorial requirements, penalties for late or non-submission, and batch application using BIR Forms 2338 and 1942.
RMO No. 6-2022
To improve the existing policies and procedures regarding the creation, modification and dropping of Alphanumeric Tax Codes (ATCs).
RMO 25 Annex B - Delinquency Verification Certificate
To certify, in support of income tax credit/refund claims pursuant to Section 76(C), in relation to Section 204(C), of the National Internal Revenue Code of 1997, as amended, wheth…
Annex G BIR ePERAv1.1 UsersManual Sep2021
To serve as the primary reference guide for users of the BIR's ePERA system, documenting prerequisites, user roles, and processes such as report compliance and PERA tax credit proc…
Annex E BIR Form No. 2338
To certify, under penalties of perjury, the aggregate amount of Qualified PERA Contributions (QPC) made by employees and the employer for the year, together with the employer's all…
Annex F BIR Form No. 1942
Provides the official BIR form (BIR Form No. 1942, July 2016) by which a PERA Administrator applies for a Tax Credit Certificate (TCC) covering a 5% tax credit on aggregate qualifi…
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…
RMO 27 Annex B - Delinquency Verification Certificate
To provide the standard BIR “Delinquency Verification Certificate” certifying whether a taxpayer has delinquent tax liabilities, for use in connection with tax credit/refund claims…