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73 matching records · 1,352 in the collection
Showing 73 on page 1 · Registration & TIN
RMC No. 99-2026
To reiterate the compliance requirement to post proof of BIR registration (the BIR Registration Seat Badge) under Section 5(H) of RR No. 7-2024 and Section 7 of RR No. 15-2024, iss…
RMC No. 98-2026 redacted
To prescribe the policies and guidelines on electronic invoicing (issuance of electronic invoice) pursuant to Section 237 of the National Internal Revenue Code, as implemented by R…
RMC 64-2026
To circularize supplemental guidelines on the generation of the Registration Seal Badge via the Online Registration and Update System (ORUS) for taxpayers with no updates on their …
RMC No. 47-2026 Digest
The circular prescribes simplified and streamlined guidelines and procedures for the closure and/or cancellation of business registration with the Bureau of Internal Revenue.
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.
RAO No. 1-2026
RAO No. 1-2026 renames BIR RDO No. 17A - North Tarlac to RDO No. 17A - South Tarlac and RDO No. 17B - South Tarlac to RDO No. 17B - North Tarlac, effective immediately, to align RDO names with their areas of jurisdiction and prevent taxpayer confusion.
RR 11-2025 Digest
To implement Sections 237 and 237-A of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 12066 (CREATE MORE), prescribing the mandatory issuance of electr…
RMC No. 38-2025 Digest
To clarify the requirement of submission of the Taxpayer Identification Number (TIN) of cooperative members for the issuance of the Certificate of Tax Exemption (CTE), in relation …
RR 12-2024
To amend pertinent provisions of RR No. 3-2019 — specifically Sections 5 and 6 on the validity of the eCAR and its revalidation — which prescribed the use of the eCAR System.
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…
RR 8-2024
To implement Section 21(b) of the Tax Code of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers.
RMC No. 117-2024 - Annex A
To provide the prescribed application form — BIR Form No. 1900 (October 2024 ENCS version), Annex "A" — for taxpayers applying for a permit to use loose-leaf books of accounts, loo…
RMC No. 56-2024
To clarify the issuance of the Electronic Certificate Authorizing Registration (eCAR) relative to One-Time Transactions (ONETT), particularly the venue (RDO) for its processing and…
RMC No. 54-2024
To amend RMC No. 91-2018 relative to TIN issuance to clients of MF-NGOs and members of cooperatives, shifting the process to ORUS and superseding the prior eRegistration System-bas…
RMC 53-2024 1901 Jan. 2024 ENCS - Annex A
Based on the visible text, the issuance appears to attach BIR Form No. 1901 (Application for Registration, January 2024 ENCS version) as Annex “A”, likely to circularize or prescri…
RMC 31-2024
To advise all employers that the BIR does not require newly-hired employees to verify their TIN and get a TIN Verification slip from Revenue District Offices, and to direct RDOs no…
RMC No. 27-2024
To circularize the updated Checklist of Documentary Requirements for BIR registration-related frontline services.
RMC No. 8-2024
RMC No. 8-2024 clarifies RR No. 16-2023's creditable withholding tax on remittances by e-marketplace operators and DFSPs to online sellers/merchants, covering its January 11, 2024 effectivity, the ₱500,000.00 annual threshold, Sworn Declaration and BIR registration requirements, operator duties, and a 90-day transitory compliance period.
RMO No. 37-2024 Digest
To prescribe the policies, guidelines and procedures in classifying business taxpayers pursuant to Revenue Regulations No. 8-2024.
RMO No. 20-2024 Digest FINAL v1
To amend certain provisions of RMC No. 37-2024 concerning taxpayer inquiry of their Taxpayer Identification Number (TIN) through electronic mail, prescribing how requests are verif…
RR No. 12-2023
Exempts Agricultural Producers with annual gross sales up to ₱1 million from issuing receipts/invoices on sales of Agricultural Food Products if they record sales in a Simplified Sales Book, and sets ₱300,000/1% withholding tax rules and BIR Form 2304/2307 requirements for buyers.
RR No. 9-2023
Implements the 20% excise tax on locally manufactured and imported perfumes and toilet waters under Section 150(b) of the NIRC, covering taxpayer liability, filing via Form 2200-AN/eFPS, permits, and denatured alcohol rules.
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. 120-2023
To announce the availability, use and acceptance of the Digital TIN ID as an additional functionality and feature of the BIR Online Registration and Update System (ORUS) starting N…
RMC No. 97-2023
To provide tax compliance reminders to all candidates and other participants in any national or local elections, including Barangay or Sangguniang Kabataan (SK) Elections.
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…
RMC No. 75-2023
To extend the deadline for the replacement of the Ask for Receipt Notice with the Notice to Issue Receipt/Invoice (NIRI) until September 30, 2023, and to announce the related regis…
RMC No. 65-2023
To amend Item VIII of RMC No. 19-2022 on the venue for the issuance of the Certificate Authorizing Registration relative to tax-free exchanges of properties under Section 40(C)(2) …
RMC No. 60-2023
To announce the availability of the enhanced BIR Registration Forms (July 2021 Version) attached as Annexes “A” to “E” of the Circular.
RMC No. 58-2023
To clarify the policies and guidelines on the issuance and validity of the Taxpayer Identification Number (TIN) Card and the Certificate of Registration (COR).
RMC No. 48-2023
To announce the availability and implementation of additional features and functionalities of the online application for registration information updates and other online facilitie…
RMC No. 36-2023
To announce the availability and implementation of registration-related online transactions, functions and features in the BIR Online Registration and Update System (ORUS) starting…
RMC No. 34-2023
RMC No. 34-2023 publishes the BIR-SEC Data Sharing Agreement under which the SEC shares corporate registration and beneficial ownership data with the BIR, and the SEC may request BIR intelligence information, subject to Data Privacy Act safeguards.
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. 10-2023
RMC No. 10-2023 urges sellers habitually engaged in the sale of real properties, such as real estate developers with voluminous ONETT transactions, to use the BIR's eONETT System to secure the ONETT Computation Sheet and Electronic Certificate Authorizing Registration for real property sales/transfers. It also encourages these sellers to pay electronically through the BIR's available ePayment channels.
RMC No. 3-2023
RMC No. 3-2023 prescribes the policies and guidelines on the online registration of books of accounts and amends Section 2 of RMC No. 29-2019 to reflect registration through the On…
RMO 24-2023 Annex L Enhanced BIR eAccReg Job Aid for BIR User Accreditation
To provide BIR users a job aid for accessing and using the eAccReg System's Application for Accreditation module, which handles applications for accreditation of software and/or ha…
REVENUE ADMINISTRATIVE ORDER NO. 1-2023 issued on April 27, 2023
REVENUE ADMINISTRATIVE ORDER NO. 1-2023 issued on April 27, 2023
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.
RR 8-2022
To prescribe the policies and guidelines for the implementation of Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), covering the issuance of electronic r…
RR 6-2022 copy
To remove the five-year validity period on receipts/invoices, including the validity of the PTU and/or system-generated receipts/invoices and the ATP of manual receipts/invoices.
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. 158-2022
To clarify the effect of a cooperative's non-submission of the TIN of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE), and the correspondi…
RMC No. 153-2022
To announce the availability of the BIR Online Registration and Update System (ORUS) through the BIR website and a direct URL, along with the phased rollout schedule of its registr…
RMC No. 146-2022
To announce the availability of the enhanced BIR Digital Assistant – Chatbot REVIE, which now includes TIN Verification/Validation, Revenue District Office (RDO) Finder, and eCompl…
RMC No. 128-2022
To notify the public of the loss and cancellation of one set of used/filled-up but unissued BIR Form No. 2313-R (Serial Number eCR201900303569) and to declare invalid all official …
RMC No. 123-2022
To clarify the provisions of Revenue Regulations (RR) No. 6-2022 relative to the removal of the five (5)-year validity period on receipts/invoices, which took effect on July 16, 20…
RMC No. 122-2022
Guidelines for updating taxpayer registration records (e-mail address and contact information) using the S1905 - Registration Update Sheet in preparation for the BIR's Online Registration and Update System (ORUS).
RMC No. 114-2022
To prescribe the guidelines on the registration of Department of Education (DepEd) Regional Offices, Division Offices and Implementing Unit Schools, and to direct continued use of …
RMC No. 69-2022
To circularize the 'Updated List of Accredited Microfinance Non-Government Organizations (NGOs)' as of April 4, 2022, sourced from the Microfinance NGO Regulatory Council.
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. 50-2022
To inform and guide all internal revenue officers, employees and others concerned by publishing the attached "Updated List of Microfinance NGOs Accredited by the Microfinance NGO R…
RMC No. 41-2022
To notify that one (1) set of unused BIR Form No. 0535 – Taxpayer Information Sheet (TIS) with Serial Number TIS201800498827 was lost, and that the form has been cancelled with all…
RMC No. 25-2022
To clarify the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR), including the classification of incom…
RMC No. 22-2022
To provide Tax Compliance Reminders for the May 9, 2022 National and Local Elections.
RMO No. 43-2022 Digest RGA
To prescribe the policies, guidelines and procedures in the issuance and use of the Notice to Issue Receipt/Invoice (NIRI) by New Business Registrants and by online sellers, mercha…
REVENUE ADMINISTRATIVE ORDER NO. 2-2022 issued on August 22, 2022 renames
RAO No. 2-2022 (August 22, 2022) renames RDO No. 54A-Trece Martirez City, East Cavite to RDO No. 54A-Trece Martires City, East Cavite, and RDO No. 54B-Bacoor City, West Cavite to RDO No. 54B-Kawit, West Cavite.
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…
BIR-Citizens-Charter-2021-Edition
To publish the BIR's mandate, mission, vision, service pledge, and list of services so the transacting public is informed of the services the Bureau provides, consistent with its p…
BIR Citizen s Charter 2020 2nd Edition - RR RDO
To publish the BIR's mandate, mission, vision, and service pledge together with a catalog of external and internal services of the Revenue Region and Revenue District Office, provi…
Citizens-Charter-2023-v2
The document is the BIR Citizen's Charter (2023 Edition, Version 2), which publishes the Bureau's mandate, mission, vision, and service pledge, and enumerates the external services…
BIR Citizens Charter 2020-2nd Edition
To inform the transacting public of the BIR's mandate, mission, vision, and service pledge, and to provide access to information on the Bureau's policies, programs, and services th…
Citizens-Charter-2021-Edition RDO-Services
To inform the transacting public of the BIR's mandate, mission, vision, and service pledge, and to catalog the external services available at Revenue District Offices, with the Cit…
Application Form - One-Time Abatement for Micro Taxpayers
The document serves as the prescribed application form through which micro taxpayers apply to the BIR for a one-time abatement of outstanding tax dues and penalties.
Updated List of Accredited MF-NGOs
To publish an updated list, as of April 2022, identifying microfinance NGOs (MF-NGOs) with unexpired certificates of accreditation and those accredited for the period 2022 to 2025.
RMO 13 ANNEX B AETS QR Code
To direct applicants to an online Microsoft Forms channel (via QR code or hyperlink) for submitting their application.
CDR - 2025c
To serve as the BIR's checklist of documentary requirements for registration-related applications, enumerating the required documents per application form, including new registrati…
cc-rr-rdo-external
To publish the BIR's Updated Citizen's Charter, which states the Bureau's mandate, mission, vision, and service pledge, and enumerates the external services transacted through its …
BIR Citizens Charter 2025 2nd Edition v2
To publish the Bureau of Internal Revenue's 2025 Citizen's Charter, informing the public of the BIR's mandate, mission, 2028 aspiration, service pledge, and the external services i…
Citizens-Charter-2024
To publish the BIR's mandate, mission, vision, service standards, and the external services available to the transacting public through Revenue District Offices, providing access t…
BIR Citizen s Charter 2020 2nd Edition - RDO
The document informs the public of the BIR's mandate, mission, vision, and service pledge, and lists the external services available through the Revenue District Office under the C…
3. Annexes K to P PROCESS FLOW
To prescribe step-by-step frontline procedures for verifying TINs, issuing TINs, handling CBL-tagged taxpayers, and reviewing ONETT applications filed through the eONETT system, as…
Citizens-Charter-2021-Edition RR-and-RDO-Services
The document is the BIR Citizen's Charter (2021 Edition), which presents the Bureau's mandate, mission, vision, and service pledge, and lists its external services for clients tran…