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
55 matching records · 1,352 in the collection
Showing 55 on page 1 · Withholding tax
RMC No. 79-2026 Digest
To clarify the provisions of Revenue Regulations (RR) No. 24-2025 on the imposition of Creditable Withholding Tax on Top Withholding Agents (TWA).
RMC No. 60-2026 Digest
To amend Revenue Memorandum Circular No. 116-2024 by including the Lifeline Subsidy and the Green Energy Auction Allowance as government mandated charges not subject to Output Tax …
RMC No. 57-2026 Digest
To clarify the inclusion of jackpot prizes from casino and other gambling activities within the statutory definition of "winnings" subject to final withholding tax pursuant to Sect…
RR No. 29-2025 digest FINAL
To further amend the "De Minimis" benefits provisions of RR No. 2-98, as amended, by increasing the ceiling of non-taxable benefits.
RR 5-2025
To amend the creditable withholding tax rates prescribed in RR No. 2-98 on certain income payments — specifically the rates on income payments made by credit card companies and on …
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 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. 45-2025 Digest
To modify the Alphanumeric Tax Code (ATC) of a selected revenue source pursuant to Republic Act No. 12214 (Capital Markets Efficiency Promotion Act).
RMO No. 26-2025 Digest
The issuance modifies the Alphanumeric Tax Code (ATC) of selected revenue sources pursuant to Republic Act No. 12066, the CREATE MORE Act.
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…
RMC No. 64-2024 Digest
To clarify the ante-dating of deeds of sale involving real properties.
RMC No. 61-2024
To announce the availability of the Alphalist Data Entry and Validation Module Version 7.3 and its updated file structures and standard file naming convention.
RMC 29-2024
To extend the deadline for submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) from February 28, 2024 to March 31, 2024 and to standardize, for u…
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…
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.
RMC No. 1-2024
To direct all National Government Agencies (NGAs) to discontinue using the electronic Tax Remittance Advice (eTRA) for payment of penalties, requiring that penalties be paid in cas…
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.
RMO 49-2024
To create an Alphanumeric Tax Code (ATC) for Final Withholding Tax representing Franchise Tax on payments to a non-resident foreign corporation supplier of PAGCOR, pursuant to Reve…
RMO No. 44-2024 Digest
To prescribe revised guidelines for the monitoring of Withholding Taxes remitted by National Government Agencies (NGAs) thru the Electronic Tax Remittance Advice (eTRA) System.
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 16-2023
To impose withholding tax on gross remittances made by electronic marketplace (e-marketplace) operators and digital financial services providers to sellers/merchants for goods and …
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.
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. 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. 92-2023
To announce the availability of BIR Form No. 1621 in the eFPS and to direct mandated eFPS taxpayers to file the return and pay the corresponding tax due through eFPS effective imme…
RMC No. 62-2023
To announce the availability of BIR Forms 1604-C, 1604-E, 1604-F, and 0620 in the eFPS and to direct all eFPS-mandated taxpayers to file these returns and pay corresponding taxes d…
RMC No. 47-2023v2
To reiterate the proper time of remittance of Withholding Taxes by National Government Agencies and instrumentalities, Local Government Units, and Government Owned and Controlled C…
RMC No. 9-2023
To announce the availability of revised BIR Forms 1606 and 1706, revised due to the implementation of the TRAIN Law, and to provide guidance on where the forms may be obtained and …
RMO No. 25-2023 Annex Q
The purpose of RMO No. 25-2023 cannot be determined from the provided text, which appears to be a payslip rather than the text of the issuance.
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 13-2022
RR No. 13-2022 prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity-based compensation of any kind.
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. 150-2022
To circularize the weekly SRA Final Sugar Production Bulletin, which is transmitted to the BIR as the basis for computing the 1% creditable withholding tax on withdrawals of sugar …
RMC No. 145-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of September 2022 for purposes of imposing the one percent (1%) Expanded Withholding Tax on sugar.
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. 133-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of August 2022 as contained in Operations Memorandum (OM) Nos. 68-2022, 69-2022, 70-2022 and 71-2022.
RMC No. 105-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of June 2022 for use in imposing the one percent (1%) Expanded Withholding Tax on sugar.
RMC No. 85-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of May 2022, as contained in Operations Memorandum (OM) Nos. 41-2022, 42-2022, 44-2022, 45-2022 and 48-2022…
RMC No. 80-2022 Corrected
To circularize the additional List of Withholding Agents (TWAs) required to deduct and remit either the 1% or 2% Creditable Withholding Tax (CWT) pursuant to RR No. 31-2020, includ…
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. 75-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of April 2022 and clarify that the consolidated schedule contains only current-year prices for purposes of …
RMC No. 65-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of March 2022, contained in Operations Memorandum (OM) Nos. 25-2022, 26-2022, 30-2022 and 31-2022, for use …
RMC No. 60-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of February 2022 for purposes of imposing the one percent (1%) Expanded Withholding Tax on sugar.
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. 33-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of December 2021, as contained in Operations Memorandum (OM) Nos. 1-2022, 2-2022, 3-2022 and 4-2022.
RMC No. 27-2022
To circularize the recently published lists of withholding agents for inclusion in the existing List of Top Withholding Agents (TWAs) who are required to deduct and remit the 1% or…
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. 9-2022
To consolidate the weekly Operations Memoranda (OM Nos. 85-2021, 87-2021, 88-2021, and 90-2021) for November 2021 and circularize the weekly Price of Sugar at Millsite issued by th…
RMC No. 7-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of September 2021, contained in Operations Memorandum Nos. 70-2021, 71-2021, 72-2021 and 73-2021, for purpo…
RMO No. 24-2022
The RMO was issued to facilitate the proper identification and monitoring of remittances for Final Income Taxes Withheld pursuant to the implementation of RA No. 9505, and due to t…
RMO No. 19-2022
The RMO was issued to facilitate the proper identification and monitoring of remittances for the Gaming Tax and the Final Withholding Tax on salaries of foreign nationals employed …
RMO No. 3-2022
To facilitate the proper identification and monitoring of remittances for Final Income Taxes Withheld under RA No. 9505 by creating a dedicated Alphanumeric Tax Code (ATC).
Delegation Authority to Sign and Approve Certificate of Tax Exemption from lncome Tax
RDAO No. 4-2022 delegates to the Large Taxpayers Service Assistant Commissioner (or, in his/her absence, the Head Revenue Executive Assistant) the authority to approve and sign the Certificate of Tax Exemption from income tax and from withholding tax for separation benefits received due to death, sickness, or other disability.
PR66JUL2026
To advise Top Withholding Agents, manufacturers, direct importers, taxpayers, and other stakeholders of the issuance of RMC No. 79-2026, which clarifies the provisions of RR No. 24…