Home | About Us Announcements | Directory | Issuances & Rulings | Tax Information | Registration Information
| FAQs | Updates | Legal Matters | Archive |
:. Issuances and Rulings

Issuances
::
Revenue Regulations
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
:: Revenue Memorandum
   Orders
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
:: Revenue Memorandum
   Rulings
2002
2001
:: Revenue Memorandum
  Circulars
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
Revenue Bulletins
2003

Rulings
2004
2003


:. Special Sites

:: Tax Code
:: Tax Calendar
:: BIR Forms
:: Zonal Values
:: Taxpayer Bill of Rights
:: PSIC/PSOC


:. eReg

The eRegistration System is a web application of various taxpayer registration services including TIN Issuance, Payment of Registration Fee and Generation of Certificate of Registration
BIR Online Registration System
(including TIN Application)


:. BIR Portal
To access other BIR eServices and internal applications,
click here.

:. Contact Us
BIR wants to hear from you. We welcome your queries, comments and suggestions. Feel free to email us at contact_us@cctr.bir.gov.ph

BIR National Office Bldg.,
Agham Road, Diliman,
Quezon City, Philippines
Trunkline:
929-7676 | 927-2511

 
Revenue Regulations (RRs)   are issuances signed by the Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, that specify, prescribe or define rules and regulations for the effective enforcement of the provisions of the National Internal Revenue Code (NIRC) and related statutes

Revenue Memorandum Orders (RMOs)   are issuances that provide directives or instructions; prescribe guidelines; and outline processes, operations, activities, workflows, methods and procedures necessary in the implementation of stated policies, goals, objectives, plans and programs of the Bureau in all areas of operations, except auditing.

Revenue Memorandum Rulings (RMRs)   are rulings, opinions and interpretations of the Commissioner of Internal Revenue with respect to the provisions of the Tax Code and other tax laws, as applied to a specific set of facts, with or without established precedents, and which the Commissioner may issue from time to time for the purpose of providing taxpayers guidance on the tax consequences in specific situations. BIR Rulings, therefore, cannot contravene duly issued RMRs; otherwise, the Rulings are null and void ab initio

Revenue Memorandum Circular (RMCs)   are issuances that publish pertinent and applicable portions, as well as amplifications, of laws, rules, regulations and precedents issued by the BIR and other agencies/offices.

Revenue Bulletins (RB)   refer to periodic issuances, notices and official announcements of the Commissioner of Internal Revenue that consolidate the Bureau of Internal Revenue's position on certain specific issues of law or administration in relation to the provisions of the Tax Code, relevant tax laws and other issuances for the guidance of the public.

BIR Rulings   are official position of the Bureau to queries raised by taxpayers and other stakeholders relative to clarification and interpretation of tax laws.

2004 Copyright © bir.gov.ph All rights reserved.
bir.gov.ph is under the supervision of the Information Systems Group of the Bureau of Internal Revenue.