No. of Issuance
Subject Matter
Date of Issue
 RR No. 1-2023
Implements the Ten Percent (10%) Discount and the VAT Exemption under RA No. 11861 (Expanded Solo Parents Welfare Act).
(Published in Manila Times on January 23, 2023)
Digest | Full Text
January 18, 2023 

 

No. of Issuance
Subject Matter
Date of Issue
RMO No. 1-2023
Creates Alphanumeric Tax Codes (ATCs) for Excise Taxes and Tobacco Inspection Fees on Novel Tobacco Products
Digest | Full Text 
January 5, 2023 
RMO No. 2-2023
Prescribes the CY 2023 Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District Offices
January 10, 2023
RMO No. 3-2023
Implements the regular updating of content of the Interactive BIR Citizen's Charter
January 16, 2023
RMO No. 4-2023
Amends RMO No. 14-2015 relative to the new composition of the Committee to Supervise the Printing of Specialized Accountable Forms in the National Office
January 27, 2023
RMO No. 5-2023
Prescribes the guidelines and procedures on the implementation of revised customer satisfaction survey for frontline services under Client Support Service as one of the BIR's Feedback Mechanism
January 30, 2023
RMO No. 6-2023
Prescribes Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit Program
February 9, 2023
RMO No. 7-2023
Prescribes the policies, guidelines and procedures in the processing and monitoring of One- Time Transactions (ONETT) and issuance of Electronic Certificate Authorizing Registration  thru the eONETT System
February 23, 2023
RMO No. 8-2023
Amends certain provisions of RMO No. 6-2023, prescribing the updated and consolidated policies, guidelines and procedures for BIR Audit Program
March 20, 2023
RMO No. 9-2023
Prescribes the policies, guidelines and procedures on Enterprise Risk Management (ERM) in the BIR
March 20, 2023
RMO No. 10-2023
Prescribes the supplemental guidelines on the application for Electronic Authority to Release Imported Goods (eATRIG) by importers of sweetened beverages through the Philippine National Single Window (NSW) System in relation to RMO No. 14-2014
March 21, 2023
RMO No. 11-2023
Amends RMO No. 1-2019 dated November 9, 2018 relative to the criteria, procedures, and other additional provisions for BIR's BEST Annual Search
March 21, 2023
RMO No. 12-2023
Prescribes the Enhanced BIR Strategic Performance Management System
Digest | Full Text  | Annex A  | Annex B | Annex C | Annex D | Annex E | Annex F
        March 30, 2023

 

 

No. of Issuance
Subject Matter
Date of Issue
 
 
 

 

No. of Issuance
Subject Matter
Date of Issue
RMC No. 1-2023
Announces the availability of the Interactive BIR Citizen’s Charter
January 3, 2023
RMC No. 2-2023
Publishes the Updated List of FOI Receiving Officers
January 6, 2023
RMC No. 3-2023
Prescribes the policies and guidelines on the Online Registration of Books of Accounts
January 10, 2023
RMC No. 4-2023
Clarifies the base amount for the imposition of the 20% penalty relative to the early withdrawal of Personal Equity and Retirement Account (PERA) for assets, accounts and sub-accounts classified as unqualified
January 10, 2023
RMC No. 5-2023
Provides transitory provisions for the implementation of the Quarterly filing of VAT Returns starting January 1, 2023 pursuant to Section 114(A) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law)
January 13, 2023
RMC No. 6-2023
Circularizes the National Privacy Commission Advisory Opinions upholding the authority of the BIR, in its tax enforcement, assessment and collection functions, to obtain personal and sensitive information from any person pursuant to Section 4 (e) of RA No. 10173 (Data Privacy Act of 2012), in relation to Section 5 (B) of the 1997 Tax Code, as amended
January 17, 2023
RMC No. 7-2023
Clarifies the Return Processing System (RPS) Assessment being issued by the BIR
January 17, 2023
RMC No. 8-2023
Circularizes the revised provision on the submission of Inventory List and other reporting requirements pursuant to Revenue Memorandum Circular No. 57-2015
January 20, 2023
RMC No. 9-2023
Announces the availability of revised BIR Form Nos. 1606 and 1706 version January 2018
January 26, 2023
RMC No. 10-2023
Encourages the use of the Electronic One-Time Transaction (eONETT) System by sellers habitually engaged in the sale of real properties
January 26, 2023
RMC No. 11-2023
Enjoins all BIR officials and employees to participate in the celebration of the BIR Data Privacy Month
January 27, 2023
RMC No. 12-2023
Announces the availability of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS)
January 27, 2023
RMC No. 13-2023
Circularizes GSIS Policy and Procedural Guidelines No. 317-17, titled "Prescriptive Period for Social Insurance Benefits"
January 31, 2023
RMC No. 14-2023
Notifies the loss of six (6) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)
February 1, 2023
RMC No. 15-2023
Publishes the full text of Memorandum Circular No. 2023-001 by the Board of Investments (BOI)
February 3, 2023
RMC No. 16-2023
Notifies the loss of several sets of unused/unissued accountable forms
February 6, 2023
RMC No. 17-2023
Publishes the full text of FIRB Advisory No. 002-2023 – Templates for the Certificate of Entitlement to Tax Incentives (CETI)
February 6, 2023
RMC No. 18-2023
Publishes the full text of FIRB Administrative Order No. 001-2023 prescribing the supplemental guidelines to operationalize FIRB Resolution No. 026-22, as further extended by FIRB Resolution No. 033-22
February 6, 2023
RMC No. 19-2023
Publishes the January 4, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)
February 6, 2023
RMC No. 20-2023
Clarifies the provision of Section 5 of RMC No. 063-22 pertaining to the application of the three (3) primary taxable bases in applying the excise tax rates for automobiles
February 8, 2023
RMC No. 21-2023
Clarifies Section 5 of RR No. 18-2021 on the posting of export bond prior to removal of tobacco products, heated tobacco products and vapor products for export from place of manufacture
February 16, 2023
RMC No. 22-2023
Circularizes the DOF memorandum relative to revised travel guidelines
February 16, 2023
RMC No. 23-2023
Amends RMC No. 48-2018 on the classification and processing time of One-Time Transactions
February 17, 2023
RMC No. 24-2023
Further clarifies the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and directly used in the registered project or activity
February 17, 2023
RMC No. 25-2023
Circularizes Republic Act No. 11314, titled “An Act Institutionalizing the Grant of Student Fare Discount Privileges on Public Transportation and for Other Purposes”
February 20, 2023
RMC No. 26-2023
Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of January 2023
February 27, 2023
RMC No. 27-2023
Notifies the loss of the duplicate copy of unused/unissued BIR Form No. 2313-R — Electronic Certificate Authorizing Registration for Transactions Involving Transfer of Real Properties
March 1, 2023
RMC No. 28-2023
Circularizes Republic Act No. 11898 (Extended Producer Responsibility Act of 2022) and its Implementing Rules and Regulations
March 3, 2023
RMC No. 29-2023 Clarifies the effect of publication of the list of taxpayers determined as Cannot Be Located (CBL) pursuant to existing guidelines
Digest | Full Text
March 10, 2023
RMC No. 30-2023 Reiterates the basis of the Total Landed Value of imported automobiles as defined under RR No. 25-2003 in the processing of applications for Electronic Authority to Release Imported Goods (eATRIG) by importers of automobiles
Digest | Full Text
March 15, 2023
RMC No. 31-2023 Further clarifies imported goods that will no longer require the issuance of "Authority to Release Imported Goods" by the Bureau of Internal Revenue prior to release by the Bureau of Customs
Digest | Full Text
March 16, 2023
RMC No. 32-2023 Prescribes the guidelines in the filing of Annual Income Tax Returns for Calendar Year 2022 as well as payment of taxes due thereon until April 17, 2023
Digest | Full Text
March 16, 2023
RMC No. 33-2023 Clarifies the issuance and enforcement of Subpoena Duces Tecum
Digest | Full Text
March 17, 2023
RMC No. 34-2023 Publishes the full text of the Data Sharing Agreement between the BIR and the Securities and Exchange Commission
Digest | Full Text | Data Sharing Agreement
March 17, 2023
RMC No. 35-2023 Clarifies the application of the Eighteen (18)-Month Transitory Period in RA No. 11900, as reiterated in its Implementing Rules and Regulations and RR No. 14-2022
Digest | Full Text
March 20, 2023
RMC No. 36-2023 Announces the availability of other registration-related online transactions, functions and features in the BIR Online Registration and Update System (ORUS)
Digest | Full Text
March 20, 2023
RMC No. 37-2023 Circularizes CSC Memorandum Circular No. 1, s. 2023 on the 2023 Search for Outstanding Government Workers
Digest | Full Text | CSC MC No. 1, s. 2023 | CSC Resolution No. 2100501 | HAP Form No. 1 | HAP Form No. 2
March 21, 2023
RMC No. 38-2023 Publishes CY 2023 BIR Priority Programs and Projects
Digest | Full Text | Annex A
March 23, 2023
RMC No. 39-2023 Notifies the loss of one (1) set of unused/unissued BIR Form No. 2524 — Revenue Official Receipt (ROR)
Digest | Full Text
March 23, 2023
RMC No. 40-2023 Announces the availability of the Offline electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version7.9.4
Digest | Full Text
March 29, 2023
RMC No. 41-2023 Announces the availability of information materials in relation to filing and payment of tax returns and step-by-step guide in filing BIR Forms 1701, 1701A, and 1702-RT
Digest | Full Text
March 29, 2023
No. of Issuance
Subject Matter
Date of Issue
RDAO No. 1-2023
Delegates the authority to sign the Certificate of Acceptance and Custody for Deliverables under Job Order No. O-1-2022-10-057
January 16, 2023 
RDAO No. 2-2023
Delegates to Technical Assistant of Office of the Commissioner the authority to sign the Certificate of Acceptance and Custody for Deliverables under Job Order No. O-1-2022-10-062
       January 16, 2023
RDAO No. 3-2023
Delegates the authority to sign documents and correspondences from divisions under the Internal Affairs Service
         March 20, 2023
RDAO No. 4-2023
Delegates to the OIC-Assistant Regional Director of RR No. 7A – Quezon City the authority to sign several documents specified in the order in view of the approved leave of absence of RR 7A’s Regional Director
         March 22, 2023
RDAO No. 5-2023
Delegates to the Assistant Regional Director of RR No. 8B - South NCR the authority to sign several documents specified in the Order in view of of the approved leave of absence of RR 8B's Regional Director
         March 24, 2023