BIR Library
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 51 results: Memorandum Circulars under Tax Reform Act of 1997 (NIRC) (RA 8424)
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 19-2016 | Clarifies the tax treatment of the Monthly Provisional Allowance and Officer's Allowance given to military personnel/officers under the recently signed Executive Order, entitled "Modifying the Salary Schedule for Civilian Government Personnel and Authorizing the Grant of Additional Benefits for Both Civilian and Military and Uniformed Personnel" | Feb 19, 2016 | View |
| RMC No. 74-2014 | Announces the availability of BIR Form Nos. 2200-A (Excise Tax Return for Alcohol Products) and 2200-T (Excise Tax Return for Tobacco Products) in Electronic Filing and Payment System and Electronic Bureau of Internal Revenue Forms Offline Package | Sep 17, 2014 | View |
| RMC No. 64-2013 | Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09 | Oct 1, 2013 | View |
| RMC No. 40-2013 | Circularizes the full text of RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” | May 14, 2013 | View |
| RMC No. 33-2013 | Clarifies the Income Tax and Franchise Tax due from PAGCOR, its contractees and licensees | Apr 23, 2013 | View |
| RMC No. 10-2013 | Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco products | Feb 6, 2013 | View |
| RMC No. 08-2013 | Publishes the full text of Joint Circular No. 6-2012 entitled “Joint Guidelines Implementing the Special Provision of the General Appropriations Act on Value-Added Tax (VAT) Refunds” | Jan 25, 2013 | View |
| RMC No. 05-2013 | Publishes the full text of Joint Circular No. 5-2012 entitled "Joint Guidelines Implementing the Special Provision of the General Appropriations Act on VAT Refunds on Importation" | Jan 18, 2013 | View |
| RMC No. 90-2012 | Provides the initial classifications of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 10351 | Dec 28, 2012 | View |
| RMC No. 24-2012 | Clarifies the issue on the maintenance and submission of Official Register Books on tax-paid petroleum products stored on formerly bonded storage facilities | May 21, 2012 | View |
| RMC No. 21-2012 | Circularizes the full text of Executive Order No. 68 entitled “Monetization Program of Outstanding Value-Added Tax (VAT) Tax Credit Certificates (TCCs)” | May 3, 2012 | View |
| RMC No. 08-2012 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 172087 concerning the liability of PAGCOR to corporate Income Tax and the revocation of pertinent provisions of RR No. 16-2005 relative to the imposition of 10% VAT on PAGCOR | Feb 29, 2012 | View |
| RMC No. 86-2010 | Publishes the full text of Opinion No. 48, S. 2010 of the Department of Justice | Nov 22, 2010 | View |
| RMC No. 57-2010 | Circularizes Sections 3, 4 and 7 of Republic Act No. 10083, an Act amending the “Aurora Special Economic Zone Act of 2007” | Jul 1, 2010 | View |
| RMC No. 53-2010 | Circularizes Sec. 23 of the Republic Act No. 10086 entitled “An Act Strengthening People’s Nationalism through Philippine History by Changing the Nomenclature of the National Historical Institute into the National Historical Commission of the Philippines, Strengthening its Powers, and For Other Purposes” | Jun 25, 2010 | View |
| RMC No. 29-2010 | Publishes the full text of Republic Act No. 10021 entitled “An Act to Allow the Exchange of Information by the Bureau of Internal Revenue on Tax Matters Pursuant to Internationally-Agreed Tax Standards, Amending Sections 6(F), and 270 of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” | Mar 25, 2010 | View |
| RMC No. 27-2010 | Circularizes the full text of Department Order No. 6-2010 entitled “Amending Further Ministry Order Nos. 20-86 and 21-86, as Amended by Department Order Nos. 12-89, 13-89, 10-92, 21-99 and 35-04 Creating the Committees on Real Property Valuation to Determine the Zonal Values of Real Properties for Purposes of Computing Any Internal Revenue Tax” | Mar 22, 2010 | View |
| RMC No. 12-2010 | Circularizes the full text of Joint Rules and Regulations Implementing Articles 60, 61 and 144 of Republic Act No. 9520, otherwise known as the “Philippine Cooperative Code of 2008” in relation to RA No. 8424 or the National Internal Revenue Code, as amended | Feb 12, 2010 | View |
| RMC No. 63-2009 | Provides questions and answers on Creditable Withholding Tax on campaign expenditures prescribed in Revenue Regulations No. 8-2009 | Nov 12, 2009 | View |
| RMC No. 56-2009 | Prescribes the use of the updated Government Money Payment Chart | Oct 5, 2009 | View |
| RMC No. 23-2008 | Publishes the full text of RA No. 9490 entitled “An Act Establishing the Aurora Special Economic Zone in the Province of Aurora, Creating for the Purpose the Aurora Special Economic Zone Authority, Appropriating Funds Therefore and for Other Purposes” | Mar 13, 2008 | View |
| RMC No. 05-2006 | Prescribes the use of the Government Money Payment Chart for the computation of taxes withheld at source on the sale of goods and services to the government or to any of its political subdivisions whether subject to Creditable Withholding Tax, Final VAT and Percentage Tax | Jan 20, 2006 | View |
| RMC No. 62-2004 | Prescribes the use of the Government Expense Code | Oct 11, 2004 | View |
| RMC No. 66-2003 | Clarifies the taxability of the Philippine Airlines for Income Tax purposes as well as other similarly situated franchise grantees. | Oct 16, 2003 | View |
| RMC No. 61-2003 | Prescribes additional information to be indicated in the VAT invoice/receipt. | Oct 8, 2003 | View |