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Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

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Showing 30 results: Memorandum Circulars under RA 11032

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 72-2026Clarifying the Tax Treatment of Transfers of Proprietary Club Shares held under Nominee or Trust Agreements, Dispensing with Prior Confirmatory Ruling Subject to Post-Audit VerificationJun 30, 2026View
RMC No. 26-2026Circularizing Anti-Red Tape Authority (ARTA) Advisory No. 2026-007, Series of 2026, entitled "Reiteration on the Deadline of Submission of the Compliances under R.A. 11032, or the Ease of Doing Business and Efficient Government Service Delivery Act of 2018, and its Implementing Rules and Regulations (IRR)"Apr 6, 2026View
RMC No. 97-2025Circularizing the Availability of the Revised BIR Registration FormsOct 30, 2025View
RMC No. 74-2025Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline ServicesJul 18, 2025View
RMC No. 37-2025Prescribes the streamlined procedures and guidelines on the mandatory requirements for claims of VAT refund under Section 112 of the NIRC of 1997, as Amended (Tax Code), except those pursuant to a writ of execution by the CourtsApr 10, 2025View
RMC No. 20-2025Clarification of certain policies, guidelines and procedures relative to the processing and issuance of Tax Clearance Certificate for Final Settlement of Government ContractsMar 20, 2025View
RMC No. 27-2024Updated Checklist of Documentary Requirements for BIR registration-related frontline servicesFeb 20, 2024View
RMC No. 94-2023Announces the availability of Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS)Sep 13, 2023View
RMC No. 71-2023Provides streamlined guidelines and mandatory requirements for claims of Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal GroupJun 23, 2023View
RMC No. 68-2023Further clarifies imported goods that will no longer require the issuance of “Authority to Release Imported Goods” by the BIR prior to the release by the Bureau of CustomsJun 13, 2023View
RMC No. 65-2023Amends Item VIII of RMC No. 19-2022 on the venue for the issuance of Certificate Authorizing Registration relative to tax-free exchanges of properties under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amendedJun 8, 2023View
RMC No. 60-2023Announces the availability of the enhanced BIR Registration Forms relative to the implementation of Ease of Doing Business and Efficient Government Service Delivery Act of 2018May 23, 2023View
RMC No. 52-2023Clarifies the optional filing and payment of monthly VAT Returns (BIR Form No. 2550M) for VAT-registered personsMay 10, 2023View
RMC No. 104-2022Circularizes Civil Service Commission Resolution No. 2200209 re: policies on Flexible Work Arrangements in the governmentJul 19, 2022View
RMC No. 61-2022Announces the availability of Central Business Portal (CBP) for online registration of all types of corporations, partnerships and sole proprietorsApr 28, 2022View
RMC No. 130-2021Publishes the full text of the Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2021-10 titled “Validation Guidelines on Citizen’s Charter Compliance for the Fiscal Year 2021 Performance-Based Bonus (PBB)”Dec 29, 2021View
RMC No. 112-2021Clarifies the list of imported articles that no longer require the issuance of Authority to Release Imported Goods (ATRIG) from the Bureau of Internal Revenue prior to release from the custody of the Bureau of CustomsNov 10, 2021View
RMC No. 57-2021Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic)May 3, 2021View
RMC No. 29-2021Provides the policies and guidelines on the use of electronic signature (e-signature) on certain Bureau of Internal Revenue (BIR) Forms/CertificatesFeb 26, 2021View
RMC No. 5-2021Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systemsJan 8, 2021View
RMC No. 69-2020Prescribes the revised procedures on the cancellation of Permit to Use (PTU) Cash Register Machines (CRM), Point-of-Sale (POS) Machines, and other similar sales machines generating receipts/invoices in compliance with Republic Act No. 11032Jul 13, 2020View
RMC No. 57-2020Prescribes the updated policy and revised checklist of documentary requirements on business registration and other types of applicationsJun 9, 2020View
RMC No. 10-2020Suspends the requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and allows their use subject to compliance requirementFeb 6, 2020View
RMC No. 137-2019Publishes the full text of the Inter Agency Task Force (IATF) Memorandum Circular No. 2019-2 entitled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019 under Executive Order No. 80, s. 2012 and EO No. 201, s. 2016”Dec 18, 2019View
RMC No. 94-2019Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2019-1 (Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019)Sep 9, 2019View