BIR Issuances: RR vs RMC vs RMO

We usually hear or see these different revenue issuances from the BIR, but, do you know their DIFFERENCE?

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 Circular (RMCs), on the other hand, 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.

While 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.

To keep it simple, RRs are issued to enforce the provisions of the tax code, RMCs amplify or clarify laws, rules and regulations, while RMOs provide procedures and guidelines to implement rules and policies of the Bureau.

We may not be able to memorize or familiarize ourselves with the various issuance numbers but at least we understand the differences.

We hope this helps you appreciate the many issuances of our tax authorities!

https://www.bir.gov.ph/index.php/revenue-issuances.html

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