BIR Library
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Showing 16 results: Memorandum Circulars under RA 10173
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 110-2026 | Prescribing the Accreditation, Technical, Operational, Security, Data Governance, Institutional, Legal, and Continuing Compliance Requirements for Electronic Invoicing Solutions of Electronic Invoicing Service Providers (ESPs) | Oct 13, 2026 | View |
| RMC No. 43-2026 | Circularizing Republic Act No. 12022, Entitled "An Act Defining the Crimes of Agricultural Economic Sabotage Prescribing Penalties Therefor, Vesting Jurisdiction Over Such Offenses with the Court of Tax Appeals Providing Mechanisms for its Implementation and Enforcement, Repealing for the Purpose Republic Act No. 10845 or the 'Anti-Agricultural Smuggling Act of 2016' " | May 13, 2026 | View |
| RMC No. 1-2026 | Publishing the Full Text of the Data Sharing Agreement between the Bureau of Internal Revenue and the Fiscal Incentives Review Board | Jan 5, 2026 | View |
| RMC No. 78-2025 | Providing the guidelines and procedures on the registration, filing of returns, and payment of Value-Added Tax (VAT) for Nonresident Digital Service Providers through the VAT on Digital Services Portal | Jul 29, 2025 | View |
| RMC No. 30-2025 | Circularizing the Implementing Rules and Regulations of RA No. 12001, titled "An Act Instituting Reforms in Real Property Valuation and Assessment in the Philippines, Reorganizing the Bureau of Local Government Finance, Granting Tax Amnesty on Real Property and Special Levies on Real Property, and Appropriating Funds Therefor" | Apr 7, 2025 | View |
| RMC No. 122-2024 | Publishing the full texts of the Memorandum of Agreement and Data Sharing Agreement between the Bureau of Internal Revenue and the Securities and Exchange Commission | Nov 12, 2024 | View |
| RMC No. 66-2023 | Circularizes the criminal penalties for violation of provisions of Republic Act (RA) No. 10173 or the Data Privacy Act of 2012 and administrative penalties for violation of Information and Communication Technology (ICT) Security Infrastructure System under Revenue Memorandum Order (RMO) No. 67-2010 | Jun 9, 2023 | View |
| RMC No. 34-2023 | Publishes the full text of the Data Sharing Agreement between the BIR and the Securities and Exchange Commission | Mar 17, 2023 | View |
| RMC No. 6-2023 | Circularizes the National Privacy Commission Advisory Opinions upholding the authority of the BIR, in its tax enforcement, assessment and collection functions, to obtain personal and sensitive information from any person pursuant to Section 4 (e) of RA No. 10173 (Data Privacy Act of 2012), in relation to Section 5 (B) of the 1997 Tax Code, as amended | Jan 17, 2023 | View |
| RMC No. 104-2022 | Circularizes Civil Service Commission Resolution No. 2200209 re: policies on Flexible Work Arrangements in the government | Jul 19, 2022 | View |
| RMC No. 53-2022 | Publishes the full text of the Data Sharing Agreement between the BIR and the Philippine Statistics Authority | Apr 22, 2022 | View |
| RMC No. 121-2020 | Announces the pilot implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) | Nov 17, 2020 | View |
| RMC No. 103-2020 | Prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA) | Sep 29, 2020 | View |
| RMC No. 77-2019 | Publishes the full text of the Memorandum of Collaboration (MOC) and MOC Sub-Agreement to ensure safe and efficient data sharing in accordance with RA No. 10173, RA No. 10963 and EO No. 53 between BIR and the Insurance Commission | Aug 6, 2019 | View |
| RMC No. 17-2019 | Prescribes the new BIR Form No. 1701A – Annual Income Tax Return for Individuals Earning Income purely from Business/Profession (those under the graduated Income Tax rates with Optional Standard Deduction as mode of deductions or those who opted to avail of the 8% flat Income Tax rate) January 2018 version | Jan 24, 2019 | View |
| RMC No. 5-2019 | Prescribes the CY 2019 BIR Priority Programs | Jan 16, 2019 | View |