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.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 14 results: Memorandum Circulars under RA 9505

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 111-2026Circularizing the Additional Personal Equity and Retirement Account (PERA) Unit Investment Trust Fund (UITF) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)Oct 21, 2026View
RMC No. 94-2026Additional Guidelines on the Utilization of the Personal Equity and Retirement Account Tax Credit CertificatesAug 13, 2026View
RMC No. 91-2026Clarification of the Base Amount for the Imposition of the Twenty Percent (20%) Penalty Relative to the Early Withdrawal of Personal Equity and Retirement Account (PERA) Assets, Accounts and Sub-Accounts Classified as Unqualified, and Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 4-2023Aug 11, 2026View
RMC No. 74-2026Circularizing the Additional List of Personal Equity and Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)Jul 6, 2026View
RMC No. 54-2026Clarification on the Personal Equity Retirement Account (PERA) eligibility of securities covered by the Securities and Exchange Commission (SEC) notice on the Philippine Stock Exchange (PSE) bi-annual rebalancingMay 26, 2026View
RMC No. 3-2026Circularizing Additional List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)Jan 12, 2026View
RMC No. 16-2024Extension of the deadline for the submission of alphabetical list of employees/payees from whom taxes were withheldJan 26, 2024View
RMC No. 86-2023Circularizes the List of Qualified Personal Equity and Retirement Account (PERA) eligible products duly approved by the Securities and Exchange Commission (SEC)Aug 22, 2023View
RMC No. 25-2021Circularizes the additional Personal Equity Retirement Account (PERA) Unit Investment Trust Fund (UITF) duly approved by the Bangko Sentral ng PilipinasFeb 24, 2021View
RMC No. 139-2020Prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008Dec 23, 2020View
RMC No. 103-2020Prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA)Sep 29, 2020View
RMC No. 99-2018Clarifies certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008)Dec 7, 2018View
RMC No. 30-2017Circularizes the additional list of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) duly approved by the Bangko Sentral ng PilipinasApr 12, 2017View
RMC No. 131-2016Circularizes the list of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds duly approved by the Bangko Sentral ng PilipinasDec 13, 2016View