Bureau of Internal Revenue

Bureau of Internal Revenue (BIR) Issuances are policy-making, rule-making, and general administrative announcements released by the Commissioner, for the effective administration of the Philippine tax system and the Bureau. BIR issuances range from interpreting tax laws, defining tax procedures, and ruling on tax assessment disputes. Some of the different categories under BIR Issuances include: Revenue Regulations (RR), Revenue Memorandum Order (RMO), Revenue Memorandum Circular (RMC), Revenue Administrative Order (RAO), Revenue Memorandum Rulings (RMR).