REVENUE ADMINISTRATIVE ORDER NO. 1-2012 issued on April 27, 2012 identifies the
revenue issuances required to be filed with the University of the Philippines Law Center.
The following revenue issuances of general applicability are required to be filed with
the said Center:
a. Revenue Regulations – implements the provisions of the Tax Code and other tax
b. Revenue Memorandum Rulings – interpretations of the provisions of the Tax Code
and other tax laws which are of general applicability
c. Revenue Memorandum Orders – those which fixes and describes the procedures
in or practice requirements of the Bureau to be observed by the public
d. Revenue Memorandum Circulars – those which clarifies or amplifies rules,
precedents, laws, regulations and other orders issued by the Commissioner
e. Revenue Bulletins – issued for the guidance of the public
In case of doubt on whether a revenue issuance should be filed with the Center, the
Chief, Records Management Division, who is tasked to undertake the filing, shall seek the
opinion of the Deputy Commissioner, Legal and Inspection Group.