Types of Administrative Issuances 1. Revenue Regulations - formal pronouncements intended to clarify or explain the law and carry into effect its general provisions by providing details of administration and procedure. It has the force and effect of a law, but is not intended to expand or limit the application of the law; otherwise, it is void. 2. Revenue Memorandum Orders - issuances that provide directives; prescribe guidelines; and outline processes, operations, activities, and procedures necessary in the implementation of stated policies, goals, objectives, plans, and programs of the Bureau in all areas of operations except auditing. 3. Revenue Memorandum Rulings - rulings, opinions and interpretations of the CIR with respect to the provisions of the Tax Code and other tax laws as applied to specific set of facts, and which the CIR may issue from time to time for the purpose of providing taxpayers guidance on the tax consequences in specific situations.4. Revenue Memorandum Circulars - 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. 5. Revenue Bulletins - periodic issuances, notices s and official announcements of the CIR that consolidate the BIR's position on certain specific issues of law or administration in relation to the provisions of the Tax Code, relevant tax laws, and other issuances for guidance of the public. 6. BIR Rulings - official positions of BIR to queries raised by taxpayers and other stakeholders relative to clarification and interpretation of tax laws