No. of Issuance
Subject Matter
Date of Issue
 RDAO No. 1-2022
Delegates to Cecilia C. Felipe of the Personnel Division the authority to sign the Civil Service Form No. 3, Series of 2017 (Certification of Erasure(s)/Alteration(s) on Appointment)
Digest | Full Text
January 24, 2022 
 RDAO No. 2-2022 Delegates the authority to sign Microsoft Enterprise Agreement and its related contract documents
Digest | Full Text 
February 28, 2022
 RDAO No. 3-2022 Delegates the authority to sign Oracle Specified End User Letter
Digest | Full Text
March 30, 2022
 RDAO No. 4-2022 Delegates the authority to sign and approve Certificate of Tax Exemption from Income Tax and from Withholding Tax (CTE) for separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other disability processed at the Large Taxpayers Service
Digest | Full Text
June 7, 2022 
 RDAO No. 5-2022 Delegates the authority to sign Civil Service Form No. 2, Series of 2017 (Report on Appointments Issued) and Civil Service Form No. 3, Series of 2017 (Certification of Erasures(s)/Alteration(s) on Appointment)
Digest | Full Text
June 30, 2022
 RDAO No. 6-2022 Amends Delegated Authority of Signatories of Documents Related to Procurement Functions in the National Office
Digest | Full Text | Annex A
 July 12, 2022
 RDAO No. 7-2022 Amends Revenue Delegation Authority Order No. 4-2018, Relative to the Delegation of Authority to Sign and Approve Assessment Notices & Reports of lnvestigation of the Divisions under the Large Taxpayers Service (LTS)
Digest | Full Text
July 14, 2022
 RDAO No. 8-2022 Delegates to the OIC-Assistant Regional Director of RR No. 9A-CaBaMiRo the authority to sign several documents specified in the Order in view of the approved leave of absence of RR 9A's Regional Director
Digest | Full Text
July 28, 2022
 RDAO No. 9-2022 Delegates to the Assistant Regional Director of RR No. 7B-East NCR the authority to sign several documents specified in the Order in view of the approved leave of absence of RR 7B's Regional Director
DigestFull Text
August 16, 2022
 RDAO No. 10-2022 Delegates the authority to sign and approve the reconstitution of existing National and Regional Taskforces created thru Revenue Special Orders
Digest | Full Text | Annex A | Annex B
August 31, 2022
 RDAO No. 11-2022 Delegates to the OIC-Assistant Regional Director of  RR No. 9B-LaQueMar to sign several documents specified in the Order in view of the CESB Training Course Session of RR No. 9B's OIC-Regional Director
Digest | Full Text
 September 2, 2022
 RDAO No. 12-2022 Delegates the authority to sign Civil Service Form No. 2, Series of 2017 (Report on Appointments Issued) and Civil Service Form No. 3, Series of 2017 (Certification of Erasure(s)/Alteration(s) on Appointment)
Digest | Full Text
September 7, 2022
 RDAO No. 13-2022 Amends RDAO No. 11-2022 relative to the delegation of authority to OIC-Assistant Regional Director to sign several documents specified in the Order in view of the CESB Training Session of RR No. 9B's OIC-Regional Director
Digest | Full Text
September 9, 2022
 RDAO No. 14-2022 Delegates to the Assistant Commissioner of Enforcement and Advocacy Service the authority to sign Certificate of Availment of Judicial Compromise of Cases Pending in Court
Digest | Full Text
September 14, 2022
 RDAO No. 15-2022
Delegates to the OIC-Assistant Commissioner of Information Systems Development and Operations Service the authority to respond to Ombudsman requests
Digest | Full Text | Annex A
September 15, 2022
 RDAO No. 16-2022 Delegates the authority to sign documents/reports relative to financial matters
Digest | Full Text | Annex A
September 21, 2022
 RDAO No. 17-2022 Delegates to the OIC-Assistant Regional Director of RR No. 16-Cagayan de Oro City the authority to sign several documents specified in the Order in view of the approved leave of absence of RR No. 16's Regional Director
Digest | Full Text 
October 3, 2022
 RDAO No. 18-2022 Delegates to certain revenue officials the authority to sign/approve and serve/execute Warrant of Distraints, Levy/Garnishment, Notices of Tax Liens, Encumbrance, Levy and Seizures, as well as the lifting thereof
Digest | Full Text | Annexes
October 17, 2022
 RDAO No. 19-2022 Amends certain portion of Annex A of RDAO No. 16-2022
Digest | Full Text
November 8, 2022
 RDAO No. 20-2022 Delegates to the immediate subordinate officer the authority to sign documents and correspondences from divisions under the Internal Affairs Service
Digest | Full Text| Annex
November 14, 2022
 RDAO No. 21-2022 Delegates to the 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
DigestFull Text
November 29, 2022

 

No. of Issuance
Subject Matter
Date of Issue
  RAO No. 1-2022
Amends Revenue Administrative Order No. 3-2014 relative to the supervision of security services in the Revenue Regions
Digest | Full Text
June 30, 2022 
  RAO No. 2-2022 Renames Revenue District Office (RDO) Nos. 54A-Trece Martirez City, East Cavite and 54B-Bacoor City, West Cavite
Digest | Full Text
August 22, 2022
No. of Issuance
Subject Matter
Date of Issue
 RMO No. 1-2022
Prescribes the Revised Administrative Disciplinary Rules on Sexual Harassment Cases in the BIR
Digest | Full Text | Annex A
January 10, 2022 
 RMO No. 2-2022 Amends portions of RMO No. 10-2021 relative to the prescribed Standard Success Indicators for the Regional Divisions
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex F
January 14, 2022
 RMO No. 3-2022 Creates the Alphanumeric Tax Code (ATC) for revenue source under RA No. 9505 (PERA Act of 2008)
Digest | Full Text
January 14, 2022
 RMO No. 4-2022 Modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 11534 (CREATE Act)
Digest | Full Text
January 14, 2022
 RMO No. 5-2022 Establishes and implements the Online Citizen/Client Satisfaction Survey for other BIR critical services under the Online Survey Feedback System (Phase 2) Project
Digest | Full Text | Annex A | Annex B | Annex C
January 14, 2022
 RMO No. 6-2022 Prescribes the guidelines and procedures on the creation, modification and dropping of Alphanumeric Tax Code (ATC)
Digest | Full Text
January 14, 2022
 RMO No. 7-2022 Prescribes the policies and guidelines in the creation and management of official social media accounts of the BIR
Digest | Full Text | Annex A | Annex B | Annex C
January 18, 2022
 RMO No. 8-2022 Prescribes the adoption and use of the BIR Project Management Manual
Digest | Full Text | Introduction | Manual
January 20, 2022
 RMO No. 9-2022 Prescribes the policies and procedures on the use of Video Conference Hearing as alternative mode to face-to-face formal investigation/hearing for administrative cases
Digest | Full Text
January 21, 2022
 RMO No. 10-2022 Prescribes the updated List of Reportorial Requirements under the Client Support Service
Digest | Full Text | Annex A
February 3, 2022
 RMO No. 11-2022 Prescribes the guidelines in the processing and issuance of Certificate of Employment (COE) and Service Record (SR)
Digest | Full Text | Annex A
February 7, 2022
 RMO No. 12-2022 Prescribes the guidelines in the processing and issuance of digitalized Request of Certificate of Employment (COE) and Service Record (SR)
Digest | Full Text | Annex A
February 7, 2022
 RMO No. 13-2022 Amends the provisions of RMO No. 56-2019 on the initial recording of internal revenue tax collections through Authorized Agent Banks, and RMO No. 36-2016 on the preparation of BIR Form No. 12.09 for taxes collected by Revenue Collection Officers
Digest | Full Text
February 16, 2022
 RMO No. 14-2022 Amends RMO No. 40-2020 relative to the revised guidelines and procedures in the processing of Clearances in the National Office and Regional/District Offices
Digest | Full Text | Annex J | Annex K | Annex L | Annex M
February 17, 2022
 RMO No. 15-2022 Prescribes the Contest Mechanics for the conduct of "2022 Tax Campaign" Video Making Contest
Digest | Full Text
March 10, 2022
 RMO No. 16-2022 Prescribes the CY 2022 BIR collection goal by implementing office
Digest | Full Text | Tables 1 to 5F
March 15, 2022
 RMO No. 17-2022 Prescribes the policies and procedures in the issuance of Tax Credit Certificate arising from Personal Equity Retirement Account (PERA) and its utilization using the ePERA system
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G
March 17, 2022
 RMO No. 18-2022 Modifies Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act)
Digest | Full Text
March 30, 2022
 RMO No. 19-2022 Creates Alphanumeric Tax Code (ATC) for Philippine Offshore Gaming Operations (POGO) pursuant to the implementation of RA No. 11590
Digest | Full Text
March 30, 2022
 RMO No. 20-2022 Prescribes the modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for Value-Added Tax (VAT)-Exempt Drugs and Medicines covered under Section 109(AA) of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 11534
Digest | Full Text
March 31, 2022
 RMO No. 21-2022 Prescribes the guidelines and procedures in the implementation of Monitoring and Managing Administrative Cases (MMAC) in the Bureau of Internal Revenue (BIR)
Digest | Full Text | Annex A | Annex A-1 | Annex  A-2 | Annex A-3 | Annex B | Annex B-1 | Annex C | Annex D | Annex E 
April 1, 2022
 RMO No. 22-2022 Amends certain provisions of RMO No. 9-2022 (Use of Video Conference Hearing as Alternative Mode to Face-to-Face Formal Investigation/Hearing for Administrative Cases, amendment to RMO No. 19-2011)
Digest | Full Text
April 4, 2022
 RMO No. 23-2022 Prescribes the standard format in the numbering of deficiency tax assessment notices pursuant to RR No. 12-99, as amended and RMC No. 3-2022
Digest | Full Text
April 27, 2022
 RMO No. 24-2022 Drops the Alphanumeric Tax Code (ATC) for revenue source under RA No. 9505 (Personal Equity and Retirement Account Act of 2008)
Digest | Full Text
April 28, 2022
 RMO No. 25-2022 Prescribes the BIR Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District Offices
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
April 28, 2022
 RMO No. 26-2022 Prescribes the policies, guidelines and procedures in the Application for Revalidation of Tax Credit Certificates
Digest | Full Text
April 29, 2022
 RMO No. 27-2022 Amends the Reporting and Evaluation of Accomplishments of RDOs under the Taxpayer Awareness Program
Digest | Full Text | Annex A, B1 | Annex B2 | Annex C1, C2
May 19, 2022
 RMO No. 28-2022 Prescribes the BIR’s Enhanced Program on Awards and Incentives for Service Excellence (Enhanced PRAISE)
Digest | Full Text | Annex A
May 24, 2022
 RMO No. 29-2022 Prescribes the policies and guidelines in the conduct of public auction of distrained personal properties, seized/levied real properties and acquired personal and real assets
Digest | Full Text | Annex 1 | Annex 2 | Annex 3 | Annex 4 | Annex 5
May 26, 2022
 RMO No. 30-2022 Amends RMO No. 16-2022 on the allocation of the CY 2022 BIR Collection Goal (By Implementing Office)
Digest | Full Text | Annexes
June 9, 2022
 RMO No. 31-2022 Prescribes the policies, guidelines and procedures in the accomplishment reporting on BIR Programs and Projects
Digest | Full Text
June 15, 2022
 RMO No. 32-2022 Prescribes the manner by which all papers and correspondences for signature by Commissioner Lilia Catris Guillermo shall be prepared
Digest | Full Text
 July 5, 2022
 RMO No. 33-2022 Amends the FOI templates (Annex A, B and C) prescribed in Revenue Memorandum Order (RMO) No. 35-2021 relative to the Submission of Freedom of Information (FOI) Reports
Digest | Full Text | Annexes
July 14, 2022
 RMO No. 34-2022 Prescribes the revised guidelines and procedures in the processing of Authorized Agent Bank's request for refund of over-remittance of tax collections
Digest | Full Text
September 1, 2022
 RMO No. 35-2022 Prescribes the use of standard templates on system advisory/notification
Digest | Full Text | Templates 1-4 | Template 5 | Process Flow
September 1, 2022
 RMO No. 36-2022 Prescribes the guidelines and procedures on the acceptance of Information and Communications Technology (ICT) Systems/solutions to be donated by a third party developer/provider to the BIR
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F
September 15, 2022
 RMO No. 37-2022 Provides the policies and guidelines for the issuance of International Carriers Special Certificate
Digest | Full Text Annex A | Annex B | Annex C | Attachment
September 16, 2022
 RMO No. 38-2022 Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2022 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2022-1
Digest | Full Text | Annex A (A1) | Annex A (A2)
  September 21, 2022
 RMO No. 39-2022
Amends RMO No. 4-2018 relative to BIR Service Desk System
Digest | Full Text
September 27, 2022
 RMO No. 40-2022 Prescribes the guidelines and procedures in the conduct of enforcement operations, forfeiture and prosecution of cases relative to the unlicensed/illicit/unauthorized production, importation, trade sale or possession of articles subject to Excise Tax including raw materials, packages, cigarette paper, tipping paper, cigarette filter tips, ingredients, machinery, equipment, apparatus, mechanical contrivances, and removable fixture of any sort used for their production and the unlicensed/illicit/unauthorized use or possession of false, counterfeit, restored or altered BIR internal revenue stamps, labels or tags
Digest | Full Text
September 29, 2022
 RMO No. 41-2022 Discontinues the issuance of Tax Verification Notice for Estate Tax cases where the decedent has no registered business
Digest | Full Text
September 29, 2022
 RMO No. 42-2022 Prescribes the revised BIR Digital Transformation Roadmap 2020-2030
Digest | Full Text | Annex 1 | Annex 2A | Annex 2B | Annex 2C | Annex 2D | Annex E
September 29, 2022
 RMO No. 43-2022 Prescribes the policies, guidelines and procedures in the issuance and use of Notice to Issue Receipt/lnvoice (NIRI) pursuant to Revenue Regulations No. 10-2019
Digest | Full Text
September 29, 2022
 RMO No. 44-2022 Amends Annex A of RMO No. 25-2022 (BIR Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District Offices) 
Digest | Full Text
October 26, 2022
 RMO No. 45-2022 Establishes and implements the Freedom of Information (FOI) Requests Feedback Survey pursuant to FOI Memorandum Circular No. 22-1 (published under RMC No. 73-2022) 
Digest | Full Text | Annexes
 October 26, 2022
 RMO No. 46-2022 Amends RMO No. 38-2009 relative to the adoption of the revised policies on the settlement of grievances in the Bureau of Internal Revenue.
Digest | Full Text
November 7, 2022
 RMO No. 47-2022 Prescribes the policies and guidelines in the implementation of flexible work arrangements in the Bureau of Internal Revenue
Digest | Full Text | Annex A | Annex B
November 7, 2022 
 RMO No. 48-2022 Amends certain provisions of Revenue Memorandum Order No. 68-2016 and Revenue Memorandum Order No. 14-2019 relative to the Composition of the Human Resource Merit Promotion and Selection Board (HRMPSB) for first and second level positions thru the National Selection Board (NSB) and Regional Selection Board (RSB)
Digest | Full Text
 November 9, 2022
 RMO No. 49-2022 Further amends Revenue Memorandum Order (RMO) No. 46-2019, as amended by RMO No. 38-2020, on the prescribed date of submission of Monthly Report on Drastic Changes in Collection Performance
Digest | Full Text | Annex D
November 10, 2022
 RMO No. 50-2022 Prescribes the policies, guidelines and procedures governing dropping from the rolls of revenue officials and employees for incurring unauthorized leave of absences
Digest | Full Text | Annex A | Annex B | Annex C
November 15, 2022
 RMO No. 51-2022 Prescribes the manner by which all documents and correspondences for signature by Commissioner Romeo D. Lumagui, Jr. shall be prepared
Digest | Full Text
November 16, 2022
 RMO No. 52-2022 Prescribes the amended guidelines on the review and validation of RDOs' accomplishments under the Taxpayer Awareness Program
Digest | Full Text | Annex A to B3 | Annex C1 and C2
November 25, 2022
No. of Issuance
Subject Matter
Date of Issue
RMC No. 1-2022
Notifies the loss of twenty (20) pieces of unissued BIR Form No. 1931 – TIN Card
January 4, 2022
RMC No. 2-2022
Publishes the full text of letter from the DOH endorsing updates to the List of VAT-Exempt COVID-19 Medicines under RA No. 11534
January 10, 2022
RMC No. 3-2022
Clarifies the preparation of assessment notices for compromise penalty
January 14, 2022
RMC No. 4-2022
Clarifies specific provisions in RMO No. 23-2021 regarding guidelines and procedures on Digital/Online Learning in the BIR
January 14, 2022
RMC No. 5-2022
Publishes the letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Products under RA Nos. 10963 and 11534
January 17, 2022
RMC No. 6-2022
Clarifies the Documentary Stamp Tax imposed under Section 175 of the 1997 Tax Code, as amended, on transfer of shares of stocks
January 18, 2022
RMC No. 7-2022
Circularizes the Consolidated Price of Sugar at Millsite for the Month of September 2021
January 19, 2022
RMC No. 8-2022
Circularizes the Consolidated Price of Sugar at Millsite for the Month of October 2021
January 19, 2022
RMC No. 9-2022
Circularizes the Consolidated Price of Sugar at Millsite for the Month of November 2021
January 19, 2022
RMC No. 10-2022
Publishes the CY 2022 BIR Priority Programs and Projects
January 20, 2022
RMC No. 11-2022 Circularizes RA No. 11595, titled “An Act Amending Republic Act No. 8762, Otherwise Known as the ‘Retail Trade Liberalization Act of 2000’, by Lowering the Required Paid-Up Capital for Foreign Retail Enterprises, and for Other Purposes”
Digest | Full Text | RA No. 11595
January 24, 2022
RMC No. 12-2022 Circularizes RA No. 11598, titled “An Act Authorizing the Department of Agriculture to Provide for Direct Cash Assistance to Farmers who are Tilling Two (2) Hectares and Below of Rice Land Until 2024, and Use for the Purpose the Annual Tariff Revenues in Excess of Ten Billion Pesos (P10B) of the Rice Competitiveness Enhancement Fund Created Under Republic Act No. 11203, entitled "An Act Liberalizing the Importation, Exportation and Trading of Rice, Lifting for the Purpose the Quantitative Import Restriction on Rice, and for Other Purposes"”
Digest | Full Text | RA No. 11598
January 24, 2022
RMC No. 13-2022 Circularizes RA No. 11635, titled “An Act Amending Section 27(B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes”
Digest | Full Text | RA No. 11635
January 24, 2022
RMC No. 14-2022 Publishes the Revised People’s FOI Manual of the BIR, Updated List of FOI Receiving Offices and Officers and FOI Request Process Flowchart
Digest | Full Text | Annex 1 | Annex A | Annex B-B6 | Annex 2 | Annex 3
January 25, 2022
RMC No. 15-2022 Publishes the revised BIR One-Page FOI Manual
Digest | Full Text | One-Page FOI Manual
January 27, 2022
RMC No. 16-2022 Clarifies the scope and coverage of the extension of deadlines granted pursuant to Revenue Regulations No. 1-2022
Digest | Full Text
January 31, 2022
RMC No. 17-2022 Publishes the full text of letter from the DOH endorsing updates to the List of VAT-Exempt COVID-19 Medicines under RA No. 11534
Digest | Full Text
January 31, 2022
RMC No. 18-2022 Circularizes RA No. 11597, titled “An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as ‘An Act Creating the Philippine Veterans Bank, and for Other Purposes”’
Digest | Full Text | RA No. 11597
February 4, 2022
RMC No. 19-2022 Provides clarification and guidance on Section 8 of RR No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the NIRC of 1997, as amended by RA No. 11534 (CREATE)
Digest | Full Text | Annex A | Annex A-1 | Annex A-2 | Annex B
February 4, 2022
RMC No. 20-2022 Provides guidance on the filing of Requests for Confirmation, Tax Treaty Relief Applications and Tax Sparing Applications
Digest | Full Text | Annex A
February 17, 2022
RMC No. 21-2022 Prescribes the guidelines in the claim of Input VAT on purchases or importations of capital goods pursuant to Section 110 of the Tax Code, as amended by RA No. 10963 (TRAIN Law)
Digest | Full Text
February 21, 2022
RMC No. 22-2022 Provides Tax Compliance Reminders for the May 9, 2022 National and Local Elections
Digest | Full Text
February 21, 2022
RMC No. 23-2022 Suspends the Income Tax incentives granted to Registered Business Enterprises (RBEs) for violating the Work-From-Home (WFH) threshold as prescribed by the Fiscal Incentives Review Board
Digest | Full Text | Annexes
March 9, 2022
RMC No. 24-2022 Clarifies issues relative to RR No. 21-2021 implementing the amendments to the Value-Added Tax (VAT) zero rating provisions under Sections 106 and 108 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Sections 294(E) and 295(D), Title XIII of the Tax Code, introduced by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations
Digest | Full Text
March 9, 2022
RMC No. 25-2022 Clarifies the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR)
Digest | Full Text
March 11, 2022
RMC No. 26-2022 Notifies the loss of several BIR Form No. 0535 – Taxpayer Information Sheet (TIS)
Digest | Full Text
March 15, 2022
RMC No. 27-2022 Circularizes the lists of withholding agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020
Digest | Full Text
March 16, 2022
RMC No. 28-2022 Prescribes the guidelines in the submission of Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (CREATE Law)
Digest | Full Text
March 16, 2022
RMC No. 29-2022 Notifies the loss forty (40) sets of unused BIR Form No. 0535 - Taxpayer Information Sheet
Digest | Full Text
March 16, 2022
RMC No. 30-2022 Publishes the full text of the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
Digest | Full Text | Annex A
March 16, 2022
RMC No. 31-2022 Notifies the loss of several copies of BIR Form No. 2524 – Revenue Official Receipt (ROR)
Digest | Full Text
March 25, 2022
RMC No. 32-2022 Clarifies the tax treatment of the Philippine Amusement and Gaming Corporation (PAGCOR), its licensees and contractees
Digest | Full Text
March 30, 2022
RMC No. 33-2022
Circularizes the Consolidated Price of Sugar at Millsite for the Month of December 2021
March 30, 2022
RMC No. 34-2022
Announces the availability of BIR Form No. 2316 (Certificate of Compensation Payment/Tax Withheld) September 2021 ENCS
March 31, 2022
RMC No. 35-2022
Prescribes the tax treatment of Murabahah (Profit Disclosed Sale) and Tawarruq (Commodity Murabahah) as Islamic Banking Arrangements pursuant to the tax neutrality provision of RA No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) and as implemented by RR No. 17-2020
March 31, 2022
RMC No. 36-2022
Prescribes the uniform template for VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies in relation to Q & A No. 34 of RMC No. 24-2022
April 6, 2022
RMC No. 37-2022
Clarifies the guidelines on the submission of Certificate of Entitlement to Tax Incentives pursuant to RMC No. 28-2022
April 6, 2022
RMC No. 38-2022
Clarifies the Transitory Provision for the non-income related tax incentives granted to registered export enterprises under Investment Promotion Agencies
April 6, 2022
RMC No. 39-2022
Prescribes the manner of payment of penalty relative to violations incurred by Registered Business Enterprises under the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement
April 6, 2022
RMC No. 40-2022
Provides clarifications and guidelines on the use of Electronic Audited Financial Statement (eAFS) System
April 6, 2022
RMC No. 41-2022
Notifies the loss one (1) set of unused BIR Form No. 0535 – Taxpayer Information Sheet
April 8, 2022
RMC No. 42-2022
Clarifies the deadline for filing of Annual Income Tax Returns for TY ending December 31, 2021; providing guidelines in the manner of filing and payment thereof; and non-imposition of surcharge on amended returns
April 12, 2022
RMC No. 43-2022
Prescribes the non-imposition of surcharge on amended tax returns
April 12, 2022
RMC No. 44-2022
Prescribes guidelines in the filing of Annual Income Tax Returns and payment of tax due thereon for TY 2021
April 12, 2022
RMC No. 45-2022
Revises the requirements on the manner of remittance of penalties of 5% and 20% for early withdrawal of qualified contribution under Personal Equity and Retirement Account (PERA) Act of 2008
April 13, 2022
RMC No. 46-2022
Clarifies the deadline of submission of attachments to the 2021 Annual Income Tax Return and other matters
April 18, 2022
RMC No. 47-2022
Publishes the full text of the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
April 19, 2022
RMC No. 48-2022 Revises provisions on the submission of financial statements of cooperatives registered under the Cooperative Development Authority as a requirement for the renewal of Certificate of Tax Exemption of cooperatives pursuant to RMO No. 76-2010
Digest | Full Text
April 20, 2022
RMC No. 49-2022 Amends pertinent portion of the Questions and Answers in RMC No. 24-2022 to align them with the provisions of CREATE Act and its Implementing Rules and Regulations
Digest | Full Text
April 20, 2022
RMC No. 50-2022 Circularizes the Updated List of Accredited Microfinance Non-Government Organizations
Digest | Full Text | Updated List
April 20, 2022
RMC No. 51-2022 Publishes the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
Digest | Full Text | Annex A
April 21, 2022
RMC No. 52-2022 Clarifies the filing and payment date of the franchise tax and its corresponding return for PAGCOR Licensees under RMC No. 32-2022
Digest | Full Text
April 22, 2022
RMC No. 53-2022 Publishes the full text of the Data Sharing Agreement between the BIR and the Philippine Statistics Authority
Digest | Full Text | Agreement
April 22, 2022
RMC No. 54-2022 Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2022-1, titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2022 under Executive Order No. 80, s. 2012 and Executive Order No. 201, s. 2016"
Digest | Full Text | MC No. 2022-1
April 25, 2022
RMC No. 55-2022 Notifies the loss of nine (9) triplicate copies of used/issued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)
Digest | Full Text
April 26, 2022
RMC No. 56-2022 Publishes the March 16, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
Digest | Full Text | Annex A
April 27, 2022
RMC No. 57-2022 Publishes the February 2, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
Digest | Full Text | Annex A
April 27, 2022
RMC No. 58-2022 Publishes the March 10, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
Digest | Full Text | Annex A
April 27, 2022
RMC No. 59-2022 Publishes the March 4, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
Digest | Full Text | Annex A
April 27, 2022
RMC No. 60-2022
Circularizes the Consolidated Price of Sugar at Millsite for the Month of February 2022
April 27, 2022
RMC No. 61-2022
Announces the availability of Central Business Portal (CBP) for online registration of all types of corporations, partnerships and sole proprietors
April 28, 2022
RMC No. 62-2022
Publishes the full text of COMELEC Resolutions in connection with the May 9, 2022 National and Local Elections
April 28, 2022
RMC No. 63-2022
Clarifies the proper taxable base of Excise Tax in the manufacturer’s/assembler’s or importer’s sworn statement and integration of the monitoring, supervision and reporting of excisable products under Revenue Administrative Order No. 2-2014
April 28, 2022
RMC No. 64-2022
Circularizes the Consolidated Price of Sugar at Millsite for the Month of January 2022
April 29, 2022
RMC No. 65-2022
Circularizes the Consolidated Price of Sugar at Millsite for the Month of March 2022
April 29, 2022
RMC No. 66-2022
Publishes the April 8, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of Medical Devices Exempt from VAT under RA No. 11534 (CREATE Act)
May 2, 2022
RMC No. 67-2022
Amends certain portions of RMC No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuances of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for interim Performance-Based Bonus
May 4, 2022
RMC No. 68-2022
Publishes the April 26, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt medicines under RA No. 11534 (CREATE Act)
May 12, 2022
RMC No. 69-2022
Circularizes the “Updated List of Accredited Microfinance NGOs” as of April 4, 2022
May 16, 2022
RMC No. 70-2022
Circularizes Civil Service Commission Memorandum Circular No. 5, s. 2021 on the amendment to Omnibus Rules on Leave (CSC MC No. 41, s. 1998, as amended)
May 16, 2022
RMC No. 71-2022
Circularizes DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, titled ”Guidelines on the Provision of the Mandatory Statutory Benefits And Privileges of the Senior Citizens And Persons With Disabilities on their Purchases through Online (E-Commerce) and Phone Call/SMS"
May 18, 2022
RMC No. 72-2022
Notifies the loss of one (1) set of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet
May 19, 2022
RMC No. 73-2022
Publishes the full text of Freedom of Information (FOI) Memorandum Circular No. 22-01 titled “FOI Program Criteria and Validation Process for the Eligibility to Fiscal Year 2022 Performance-Based Bonus (PBB)”
May 23, 2022
RMC No. 74-2022
Circularizes the Updated List of Accredited Microfinance NGOs as of May 2022
May 24, 2022
RMC No. 75-2022
Circularizes the Consolidated Price of Sugar at Millsite for the Month of April 2022
May 26, 2022
RMC No. 76-2022
Suspends audit and other field operations pursuant to, and under authority of, all Task Forces created thru Revenue Special Orders, Operations Memoranda and other similar orders/directives
May 30, 2022
RMC No. 77-2022
Suspends all pending Letters of Authority/Mission Orders as of May 30, 2022 and requires the submission of inventory thereafter
May 30, 2022
RMC No. 78-2022
Clarifies the Income Tax treatment of the different classifications of educational insitutions and their tax obligations
June 9, 2022
RMC No. 79-2022 Publishes the Updated List of Registered Manufacturers/Importers/Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco and Vapor Products and integrates the requirements for compliance purposes
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G |
June 10, 2022
RMC No. 80-2022 Circularizes the lists of Withholding Agents required to deduct and remit 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020
Digest | Full Text
June 22, 2022
RMC No. 81-2022
Notifies the loss of several BIR Form No. 2524 – Revenue Official Receipt (ROR)
June 30, 2022
RMC No. 82-2022
Clarifies the service of Letter of Authority pursuant to Revenue Audit Memorandum Order No. 1-2000
June 30, 2022
RMC No. 83-2022
Publishes the May 18, 2022 letter from the Food and Drug Administration (FDA) of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
June 30, 2022
RMC No. 84-2022
Prescribes the template for sworn declaration to be executed by the Registered Business Enterprise in relation to Q and A No. 36 of RMC No. 24-2022
June 30, 2022
RMC No. 85-2022
Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2022
July 14, 2022
RMC No. 86-2022
Publishes the Daily Minimum Wage Rates in National Capital Region (NCR) under Wage Order No. NCR-23
July 14, 2022
RMC No. 87-2022
Publishes the Daily Minimum Wage Rates in Cordillera Administrative Region (CAR) under Wage Order No. CAR-21
July 14, 2022
RMC No. 88-2022
Publishes the Daily Minimum Wage Rates in Ilocos Region (Region I) under Wage Order No. RB-1-DW-03
July 14, 2022
RMC No. 89-2022
Publishes the Daily Minimum Wage Rates in Cagayan Valley (Region II) under Wage Order No. RTWPB 2-21
July 14, 2022
RMC No. 90-2022
Publishes the Daily Minimum Wage Rates in Central Luzon (Region II) under Wage Order No. RBIII-23
July 14, 2022
RMC No. 91-2022
Publishes the Daily Minimum Wage Rates in CALABARZON (Region IV-A) under Wage Order No. IVA-19
July 14, 2022
RMC No. 92-2022
Publishes the Daily Minimum Wage Rates in MIMAROPA (Region IV-B) under Wage Order No. RB-MIMAROPA-10
July 14, 2022
RMC No. 93-2022
Publishes the Daily Minimum Wage Rates in Bicol Region (Region V) under Wage Order No. RBV-20
July 14, 2022
RMC No. 94-2022
Publishes the Daily Minimum Wage Rates in Western Visayas (Region VI) under Wage Order No. RB 6-DW-04
July 14, 2022
RMC No. 95-2022
Publishes the Daily Minimum Wage Rates in Central Visayas (Region VII) under Wage Order No. ROVII-23
July 14, 2022
RMC No. 96-2022
Publishes the Daily Minimum Wage Rates in Eastern Visayas (Region VIII) under Wage Order No. RB VIII-22
July 14, 2022
RMC No. 97-2022
Publishes the Daily Minimum Wage Rates in Zamboanga Peninsula (Region IX) under Wage Order No. RIX-21
July 14, 2022
RMC No. 98-2022
Publishes the Daily Minimum Wage Rates in Northern Mindanao (Region X) under Wage Order No. RX-21
July 14, 2022
RMC No. 99-2022
Publishes the Daily Minimum Wage Rates in Davao Region (Region XI) under Wage Order No. RB XI-21
July 14, 2022
RMC No. 100-2022
Publishes the Daily Minimum Wage Rates in SOCCSKSARGEN (Region XII) under Wage Order No. RB XII-22
July 14, 2022
RMC No. 101-2022
Publishes the Daily Minimum Wage Rates in CARAGA (Region XIII) under Wage Order No. RXIII-17
July 14, 2022
RMC No. 102-2022
Publishes Fiscal Incentives Review Board Resolution No. 017-22 - grant of authority to implement a 70:30 Work-From-Home arrangement for Registered Business Enterprises in the Information Technology – Business Process Management Sector
July 19, 2022
RMC No. 103-2022
Publishes Fiscal Incentives Review Board Resolution No. 018-22 – granting the Board of Investments authority to implement temporary measures for Registered Business Enterprises affected by typhoon Odette
July 19, 2022
RMC No. 104-2022
Circularizes Civil Service Commission Resolution No. 2200209 re: policies on Flexible Work Arrangements in the government
July 19, 2022
RMC No. 105-2022
Circularizes the Consolidated Price of Sugar at Millsite for the month of June 2022
July 19, 2022
RMC No. 106-2022
Notifies the loss of twenty-five (25) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet
July 20, 2022
RMC No. 107-2022
Notifies the loss of one (1) set of unused BIR Form No. 0423 – Apprehension Slip
July 20, 2022
RMC No. 108-2022
Publishes the Daily Minimum Wage Rates in Bangsamoro Autonomous Region of Muslim Mindanao (BARMM) under Wage Order No. BARMM-02
July 21, 2022
RMC No. 109-2022
Notifies the loss of several sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet
July 21, 2022
RMC No. 110-2022
Publishes the May 30, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
July 21, 2022
RMC No. 111-2022
Publishes the full text of Executive Order No. 170 titled “Adoption of Digital Payments for Government Disbursements and Collections”
July 26, 2022
RMC No. 112-2022
Publishes the June 27, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
July 28, 2022
RMC No. 113-2022
Publishes the July 1, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
July 28, 2022
RMC No. 114-2022
Prescribes the guidelines on the registration of Department of Education Regional Offices, Division Offices and Implementing Unit Schools
July 28, 2022
RMC No. 115-2022
Lifts the suspension on the issuance of Mission Orders for the conduct of Tax Compliance Verification Drive (TCVD)
July 28, 2022
RMC No. 116-2022
Publishes the July 11, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
August 4, 2022
RMC No. 117-2022
Publishes the full text of Memorandum Circular (MC) No. 3, s. 2022, re: Extending the Term of Office of Government Officials and Employees covered by MC No. 1 s. 2022 until December 31, 2022
August 8, 2022
RMC No. 118-2022
Publishes the full text of RA No. 11900 titled “An Act Regulating the Importation, Manufacture, Sale, Packaging, Distribution, Use, and Communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products”
August 8, 2022
RMC No. 119-2022
Publishes the July 20, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
August 8, 2022
RMC No. 120-2022
Prescribes additional guidelines and procedures on the manner of payment of penalty relative to violations incurred by Registered Business Enterprises in the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement for the period April 1, 2022 until September 12, 2022
August 18, 2022
RMC No. 121-2022
Prescribes the guidelines on the lifting of suspension of field audit and operations pursuant to Revenue Memorandum Circular No. 77-2022
August 22, 2022
RMC No. 122-2022
Prescribes the guidelines in updating of registration information record of taxpayers who will enroll in the Bureau's Online Registration and Update System (ORUS)
August 22, 2022
RMC No. 123-2022
Clarifies the provisions of Revenue Regulations No. 6-2022 relative to the removal of the five (5) – year validity period on receipts/invoices
August 31, 2022
RMC No. 124-2022
Publishes the August 15, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
September 1, 2022
RMC No. 125-2022 Publishes the August 17, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
Digest | Full Text | Annex A
September 6, 2022
RMC No. 126-2022 Circularizes the Consolidated Price of Sugar at Millsite for the month of July 2022
Digest | Full Text | Annex A
September 6, 2022
RMC No. 127-2022 Lifts the suspension of the conduct of enforcement activities and operations covered by outstanding Mission Orders (MOs) and removal of the prohibition on the issuance of new MOs authorizing such activities and operations under Revenue Memorandum Circular No. 77-2022
Digest | Full Text
September 7, 2022
RMC No. 128-2022 Notifies the loss of one (1) set of used/filled-up but unissued BIR Form No. 2313-R - Electronic Certification Authorizing Registration for transactions involving transfer of Real Properties
Digest | Full Text
September 7, 2022
RMC No. 129-2022 Publishes the September 1, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)
Digest | Full Text | Annex A
September 20, 2022
RMC No. 130-2022 Extends the deadline for the eFiling/filing of returns and ePayment/payment of corresponding taxes due thereon for September 26, 2022 due date
Digest | Full Text
September 26, 2022
RMC No. 131-2022 Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version7.9.3
Digest | Full Text | Annex A
September 28, 2022
RMC No. 132-2022 Enjoins all BIR officials and employees to participate in the celebration of the 33rd National Statistics Month
Digest | Full Text | Annex A | Annex B
September 29, 2022
RMC No. 133-2022 Circularizes the Consolidated Price of Sugar at Millsite for the month of August 2022
Digest | Full Text | Annex A
October 6, 2022
RMC No. 134-2022 Notifies the loss of two (2) sets of unused BIR Form No. 0535 - Taxpayer Information Sheet
Digest | Full Text
October 7, 2022
RMC No. 135-2022 Prescribes the standards of Complete Staff Work for all documents to be submitted to the Office of the Commissioner for approval
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex D.1
October 12, 2022
RMC No. 136-2022 Publishes Fiscal Incentives Review Board (FIRB) Resolution No. 026-2022 - extending the 70:30 Work-From-Home (WFH) arrangement for Registered Business Enterprises in the Information Technology Business Process Management (IT-BPM) Sector and allowing the transfer of registration of existing business enterprises in the IT-BPM from Investment Promotion Agency to Board of Investments
Digest | Full Text | FIRB Res No. 026-2022
October 14, 2022
RMC No. 137-2022 Further clarifies the guidelines on the availment of VAT Zero Rate (0%) on Health Maintenance Organization (HMO) Plans acquired by Registered Export Enterprises and prescribes the uniform template of 'Detailed Information' thereof
Digest | Full Text | Annex A
October 14, 2022
RMC No. 138-2022 Circularizes the List of BIR Official Social Media Accounts
Digest | Full Text | Annex A
October 17, 2022
RMC No. 139-2022 Circularizes the format of acceptance of resignation in consonance with Civil Service Commission Resolution No. 1800692 promulgated on July 3, 2018
Digest | Full Text | Annex A | CSC Resolution No. 1800692
October 18, 2022
RMC No. 140-2022 Circularizes the Civil Service Commission Memorandum Circular No. 28, series 1991
Digest | Full Text | CSC MC No. 28, s. 1991 | CSC Resolution No. 91-769
October 19, 2022
RMC No. 141-2022 Informs eBIRForms users/filers on the revised contents of eBIRForms email notification to taxpayers
Digest | Full Text
October 26, 2022
RMC No. 142-2022 Publishes the full text of DTI Memorandum Circular No. 22-19, s. 2022 prescribing the guidelines on the Registration with the Board of Investments (BOI) of Existing Registered Business Enterprises (RBEs) in the Information Technology Business Process Management (IT-BPM) Sector
Digest | Full Text | DTI MC 22-19 s2022
November 2, 2022
RMC No. 143-2022 Clarifies issues relative to Revenue Regulations No. 13-2022 on Income Tax treatment of equity-based compensation
Digest | Full Text
November 9, 2022
RMC No. 144-2022 Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of October 2022
Digest | Full Text | Updated List of Accredited Microfinance NGOs
November 9, 2022
RMC No. 145-2022 Circularizes the consolidated Price of Sugar at Millsite for the month of September 2022
Digest | Full Text | Annex A
November 9, 2022
RMC No. 146-2022 Announces the availability of TIN Verification/Validation, RDO Finder and eComplaint facility in the BIR Chatbot (Revie)
Digest | Full Text
November 10, 2022
RMC No. 147-2022 Notifies the loss of one (1) set of unused/unissued BIR Form No. 0423 – Apprehension Slip
Digest | Full Text
November 14, 2022
RMC No. 148-2022 Lifts the suspension on all field operations and other field operations of the BIR
Digest | Full Text
November 22, 2022
RMC No. 149-2022 Circularizes the consolidated Price of Sugar at Millsite for the month of October 2022
Digest | Full Text | Annex A
November 25, 2022
RMC No. 150-2022 Circularizes the Final Sugar Production Bulletin issued by Sugar Regulatory Administration pursuant to RR No. 13-2015
Digest | Full Text
November 25, 2022
No. of Issuance
Subject Matter
Date of Issue
 RR No. 1-2022
Extends the deadline for the filing of returns and payment of the corresponding taxes due thereon, including submission of required documents (position papers, replies, protests, documents and other similar letters and correspondences in relation to on-going BIR audit investigation), application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Regional and District Offices classified under Alert Level 3 or higher
(Published in Manila Times on January 31, 2022)
Digest | Full Text
January 27, 2022 
RR No. 2-2022 Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 and revising the provisions of RR No. 6-2021
(Published in Manila Times on April 7, 2022)
Digest | Full Text | Annex A-D | Annex E
April 5, 2022
RR No. 3-2022 Implements the provisions of RA No. 11635, titled "An Act Amending Section 27 (B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" on the income taxation of proprietary educational institutions and hospitals which are non-profit
(Published in Manila Times on April 11, 2022)
 Digest | Full Text  
April 8, 2022
RR No. 4-2022 Implements Section 295(F), in relation to Section 294, both of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), on the tax treatment of the importation of petroleum and petroleum products into, and subsequent transfer, transport and/or withdrawal through and from Freeport Zones and Economic Zones
(Published in Manila Times on May 30, 2022)
Digest |Full Text
May 26, 2022
RR No. 5-2022 Implements the Estate Tax Exemption under RA No. 11597 (An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as "An Act Creating the Philippine Veterans Bank, and for Other Purposes")
(Published in Manila Times on June 24, 2022)
Digest | Full Text
June 20, 2022
RR No. 6-2022 Removes the 5-year validity period on receipts/invoices
(Published in Manila Times on July 1, 2022)
Digest | Full Text
June 30, 2022
RR No. 7-2022 Provides the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008
(Published in Manila Times on July 1, 2022)
Digest | Full Text
June 30, 2022
RR No. 8-2022 Prescribes the policies and guidelines for the implementation of Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), through the use of the Electronic Invoicing/Receipting System (EIS)
(Published in Manila Times on July 1, 2022)
Digest | Full Text
June 30, 2022
RR No. 9-2022 Prescribes the policies and guidelines for the admissibility of sales documents in electronic format in relation to the implementation of Sections 237 (issuance of receipts or sales or commercial invoices) and 237-A (Electronic Sales Reporting System) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)
(Published in Manila Times on July 1, 2022)
Digest | Full Text
June 30, 2022
RR No. 10-2022 Prescribes the guidelines and procedures for requesting Mutual Agreement Procedure (MAP) assistance in the Philippines
(Published in Malaya Business Insight on July 8, 2022)
Digest | Full Text
June 30, 2022
RR No. 11-2022 Prescribes the guidelines and procedures for the spontaneous exchange of taxpayer specific rulings
(Published in Business World on July 8, 2022)
Digest | Full Text | Annex A | Annex B
June 30, 2022
RR No. 12-2022 Prescribes the policies and guidelines for the availment of incentives under RA No. 9999 (Free Legal Assistance Act of 2010)
(Published in Manila Times on September 20, 2022)
Digest | Full Text
September 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
(Published in Manila Times on October 14, 2022)
Digest | Full Text
October 7, 2022
RR No. 14-2022 Prescribes the rules and regulations implementing the provisions of Republic Act No. 11900, relative to the importation, manufacture, sale, packaging, distribution, use, and communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products
(Published in Manila Times and Manila Bulletin on November 17, 2022)
Digest | Full Text
November 11, 2022