Filing BIR Revenue Issuances with UP Law Center

Legal basis: Administrative Code filing rules

Executive Order No. 292 (Administrative Code of 1987), Chapter 2, Book VII, Section 3 requires every agency to file with the University of the Philippines Law Center three (3) certified copies of every rule adopted by it.
Executive Order No. 292, Section 3(1) bars rules in force on the date of effectivity of the Administrative Code that were not filed within three (3) months from that date from thereafter being used as the basis of any sanction against any party or persons.
Executive Order No. 292, Section 3(2) directs that the records officer (or equivalent functionary) of the agency shall carry out the filing requirements under pain of disciplinary action.
Executive Order No. 292 defines “rule” as an agency statement of general applicability that implements or interprets a law, fixes and describes procedures or practice requirements, including regulations, and includes certain memoranda or statements on internal administration or management that are not affecting public rights or public procedures.

Core classification of BIR revenue issuances

Revenue Regulations are issued by the Secretary of Finance upon recommendation of the Commissioner of Internal Revenue under Revenue Administrative Order No. 1-2003.
“Rulings” and related BIR issuance types are classified as follows under Section 1:
Rulings of first impression are Commissioner rulings, opinions, and interpretations on Tax Code and other tax laws without established precedent, issued in response to a taxpayer’s specific request for ruling, and this term includes reversal, modification, or revocation of any existing ruling.
Rulings with established precedents are reiterations of previous Commissioner rulings, opinions, and interpretations, and may be delegated by the Commissioner at sole discretion to duly authorized internal revenue officers (including the Deputy Commissioner, Legal and Inspection Group; Assistant Commissioner, Legal Service; and Regional Directors) in response to a taxpayer’s specific request for ruling.
Revenue Memorandum Rulings (RMR) are Commissioner rulings, opinions, and interpretations applying the Tax Code and other tax laws to a specific set of facts, with or without established precedents, issued from time to time to provide taxpayers guidance on tax consequences in specific situations.
Revenue Bulletins (RB) are periodic issuances, notices, and official announcements consolidating the Bureau of Internal Revenue’s position on specific issues of law or administration in relation to the Tax Code, relevant tax laws, and other issuances for public guidance.
Revenue Travel Assignment Orders (RTAO) assign revenue personnel to specific functions in specific units and specifically mention the names of the revenue personnel concerned.
Revenue Special Orders (RSO) are temporary or definite-period instructions or directives for special assignments or missions of significance and specifically mention the personnel or units of organization concerned.
Revenue Memorandum Circulars (RMC) disseminate and embody applicable portions and amplifications of rules, precedents, laws, regulations, opinions, and other orders and directives issued by or administered by the Commissioner, and by offices and agencies other than the Bureau of Internal Revenue, for information, guidance, or compliance of revenue personnel.
Revenue Memorandum Orders (RMO) are directives/instructions outlining procedures, techniques, methods, processes, operations, work flow, and similar matters needed to carry out programs or achieve policy goals, which may be of general or limited scope but require definite compliance by those concerned; they are for general information and are not addressed to particular groups of employees or offices, while those directly concerned are either definitely stated or unmistakably implied.
Revenue Audit Memorandum Orders (RAMO) provide uniform audit procedures for revenue officers in conducting audits of tax cases and submitting reports of investigation.
Revenue Delegation of Authority Orders (RDAO) are functions delegated by the Commissioner to revenue officers in accordance with law.
Revenue Administrative Orders (RAO) deal with more or less permanent administrative set-up of the Bureau, including organizational structures and statements of functions/responsibilities, definitions and delegations of authority, staffing and personnel requirements, performance standards, Bureau-wide programs, and installation of system, among others, and are intended for general guidance, compliance, and/or information.

Required filing with UP Law Center

Section 2 requires filing with the University of the Philippines Law Center of the following revenue issuances.
Revenue Regulations must be filed because they implement the Tax Code and other tax laws.
Revenue Memorandum Rulings must be filed because they interpret Tax Code and other tax laws and are of general applicability.
Revenue Memorandum Orders that fix and describe the procedures in, or practice requirements of, the Bureau to be observed by the public must be filed because they are of general applicability.
Revenue Memorandum Circulars that clarify or amplify rules, precedents, laws, regulations, and other orders issued by the Commissioner must be filed if they are of general applicability.
Revenue Bulletins must be filed because they are issued for public guidance and therefore are of general applicability.

Issuances not required to be filed

Section 3 provides that the following revenue issuances are not required to be filed with the University of the Philippines Law Center.
Rulings (whether of first impression or with established precedents) are not required to be filed because they are issued in response to a specific taxpayer request and are not of general applicability.
Revenue Memorandum Orders that fix and describe procedures and practice requirements for Bureau personnel only are not required to be filed because they are not of general applicability.
Revenue Memorandum Circulars that disseminate information for Bureau personnel guidance and compliance are not required to be filed because they are not of general applicability.
Revenue Audit Memorandum Orders are not required to be filed because they prescribe audit procedures not of general applicability.
Revenue Travel Assignment Orders and Revenue Special Orders are not required to be filed because they are directed to Bureau personnel and are not of general applicability.
Revenue Delegation of Authority Orders and Revenue Administrative Orders are not required to be filed because they are not of general applicability and compliance is confined to revenue officers and employees.

Doubt and responsible officer procedure

Section 4 applies whenever there is doubt on whether a revenue issuance should be filed with the Center.
The Chief, Records Management Division, who undertakes the filing, must seek the opinion of the Deputy Commissioner, Legal and Inspection Group in case of doubt.

Effectivity

Section 5 states that BIR Revenue Administrative Order No. 1-2012 takes effect immediately.