Tax and securities issuances
BIR revenue issuances and rulings, Court of Tax Appeals decisions, zonal values, SEC opinions and circulars, Philippine Stock Exchange filings, Bangko Sentral circulars and Department of Justice opinions — searchable by number, subject or agency.
44,963 issuances
- Amended Delegated Authority of Signatories of Documents Related to the Issuance of Revenue Memorandum Circular for Lost/Missing/Damaged Accountable Forms and Procurement of Accountable FormsRevenue Delegation Authority Order No. 11-2023 • Bureau of Internal Revenue (BIR) Issuances • Jul 6, 2023
- Extending the Deadline for the Replacement of Ask for Receipt Notice (ARN) with Notice to Issue Receipt/Invoice (NIRI) under Revenue Memorandum Order (RMO) No. 43-2022Revenue Memorandum Circular No. 75-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 30, 2023
- Amending Certain Provisions of Revenue Regulations (RR) Nos. 17-2011 and 2-2022, Implementing Republic Act (RA) No. 9505, Otherwise Known as the "Personal Equity and Retirement Account (PERA) Act of 2008"Revenue Regulations No. 7-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 30, 2023
- Clarification on the Treatment of Retirement Benefits Expense for Financial Reporting and Tax PurposesRevenue Memorandum Circular No. 13-2024 • Bureau of Internal Revenue (BIR) Issuances • Jun 28, 2023
- Clarifies the Treatment of Foreign Currency Transactions for Financial Reporting and Internal Revenue Tax PurposesRevenue Memorandum Circular No. 12-2024 • Bureau of Internal Revenue (BIR) Issuances • Jun 28, 2023
- Publishing the Full Text of the MOA Between the BIR and the Chinese General Hospital and Medical CenterRevenue Memorandum Circular No. 73-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 27, 2023
- Prescribing the Revised Policies and Procedures Relative to the Accreditation of CRMs, POS and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing or Electronic Receipting System/Software Used under a Subscription-Based AgreementRevenue Memorandum Order No. 24-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 26, 2023
- Provides Streamlined Guidelines and Mandatory Requirements for Claims of Value-Added Tax (VAT) Credit/Refund Except Those under the Authority and Jurisdiction of the Legal GroupRevenue Memorandum Circular No. 71-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 23, 2023
- Mandatory Requirements and Guidelines, Policies and Procedures in the Processing of Claims for Value-Added Tax (VAT) Credit/Refund Except Those under the Authority and Jurisdiction of the Legal GroupRevenue Memorandum Order No. 23-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 23, 2023
- Publishing the Full Text of the May 22, 2023 Letter from the FDA of the DOH Endorsing Updates to the List of VAT-Exempt Products under R.A. No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)Revenue Memorandum Circular No. 72-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 20, 2023
- Reversion of Rates of Percentage Tax, Minimum Corporate Income Tax, and Regular Corporate Income Tax on Proprietary Educational Institutions and Not for Profit HospitalsRevenue Memorandum Circular No. 69-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 20, 2023
- Prescribed Sworn Statement and Sworn Declaration to be Submitted Relative to the Compliance Requirements in Availing the Income Tax Exemption of Foreign-Sourced Dividends Received by Domestic CorporationRevenue Memorandum Circular No. 74-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 16, 2023
- Revised Guidelines for Information Asset ClassificationRevenue Memorandum Order No. 30-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 15, 2023
- Bangko Pangasinan-A Rural Bank, Inc.Bank Bulletin No. 2023-10 • Bureau of Internal Revenue (BIR) Issuances • Jun 15, 2023
- Circularizing 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. 31-2020Revenue Memorandum Circular No. 70-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 15, 2023
- Policies, Guidelines and Procedures on the Preparation and Processing of PayrollRevenue Memorandum Order No. 25-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 15, 2023
- Further Clarifies Imported Goods That will No Longer Require the Issuance of "Authority to Release Imported Goods" by the BIR Prior to the Release by the BOCRevenue Memorandum Circular No. 68-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 13, 2023
- RLS Shipping LinesBIR Ruling No. VAT-077-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 13, 2023
- People of South Hills Homeowners Association, Inc.BIR Ruling No. OT-076-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 9, 2023
- Designating Atty. Ma. Brimar T. Makasiar as OIC-Assistant Division Chief of Personnel Adjudication DivisionRevenue Delegation Authority Order No. 9-2023 • Bureau of Internal Revenue (BIR) Issuances • Jun 9, 2023
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