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 275 results: Memorandum Circulars on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 73-2006 | Suspends all audit and other field operations of the BIR effective December 18, 2006 | Dec 13, 2006 | View |
| RMC No. 69-2006 | Extends the deadline for the availment of Improved Voluntary Assessment Program (IVAP) until December 29, 2006 | Nov 17, 2006 | View |
| RMC No. 67-2006 | Prescribes the guidelines and procedure in the pre-audit by the Regional Offices of 2005 tax returns not selected for issuance of Letter of Authority/Audit Notice/Tax Verification Notice under RMO No. 11-2006, as amended by RMO No. 18-2006 | Nov 3, 2006 | View |
| RMC No. 59-2006 | Extends the deadline for the availment of the No Audit Program until October 27, 2006 | Oct 2, 2006 | View |
| RMC No. 54-2006 | Publishes the full text of Circular No. 2006-005 issued by the Chairman of Commission on Audit which amends Item 7.1 of COA Circular No. 97-002 pertaining to the granting, utilization and liquidation of cash advances | Sep 4, 2006 | View |
| RMC No. 49-2006 | Declares BIR Form Nos. 2329 – Certificate of Exemption from Audit/Investigation and 0425 – Notice of Disqualification under No Audit Program as Accountable Forms | Aug 15, 2006 | View |
| RMC No. 40-2006 | Clarifies certain issues concerning the jurisdictions of the Large Taxpayer Service, the Enforcement Service and the Revenue Regions, including the Revenue District Offices and Divisions under them. | Jul 13, 2006 | View |
| RMC No. 39-2006 | Prescribes the use of various BIR Forms for No Audit Program | Jul 10, 2006 | View |
| RMC No. 38-2006 | Notifies the loss of 2 triplicate copies and 2 sets of cancelled BIR Form No. 1965 – Letter of Authority | Jul 5, 2006 | View |
| RMC No. 35-2006 | Clarifies the proper VAT and EWT treatment of freight and other incidental charges billed by freight forwarders | Jun 30, 2006 | View |
| RMC No. 30-2006 | Prescribes the submission of a narrative memorandum report to accompany the VAT Credit Evaluation Report and requires the attachment of certain documents prior to approval of the Tax Credit Certificate | May 22, 2006 | View |
| RMC No. 28-2006 | Reminds and directs BIR officials and employees to refrain from divulging confidential information and data on taxpayers and BIR investigations/operations to third parties and confidential informers | May 11, 2006 | View |
| RMC No. 24-2006 | Publishes the full text of the letter from CSC Chairperson Karina Constantino-David dated March 24, 2006 re: Public Service Delivery Audit (PASADA) | Apr 17, 2006 | View |
| RMC No. 20-2006 | Temporarily suspends until further notice the implementation of the requirement relative to the accreditation of external auditors as provided for in Revenue Regulations No. 4-2005 | Apr 5, 2006 | View |
| RMC No. 14-2006 | Notifies the loss of one (1) set of unused BIR Form No. 1965 – Letter of Authority with Serial No. LOA200000046723 | Feb 20, 2006 | View |
| RMC No. 01-2006 | Notifies the loss of the original copy from one (1) set of a used BIR Form No. 17.58 – Authority to Cancel Assessment with Serial No. ACA97-000014262 | Jan 10, 2006 | View |
| RMC No. 74-2005 | Clarifies that the deadline for availment of Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions is up to the first working day of January 2006 | Dec 28, 2005 | View |
| RMC No. 71-2005 | Suspends all field operations of the Bureau of Internal Revenue effective December 19, 2005 | Dec 16, 2005 | View |
| RMC No. 70-2005 | Prescribes the guidelines in the form of basic questions and answers regarding the implementation of the Enhanced Voluntary Assessment Program (EVAP) | Dec 15, 2005 | View |
| RMC No. 66-2005 | Encourages concerned revenue officials to exercise vigilance in handling and monitoring stop-filer cases | Nov 30, 2005 | View |
| RMC No. 50-2005 | Notifies the loss of original copy of an unissued BIR Form No. 0421-Tax Verification Notice with Serial No. TVN200200127402 | Sep 20, 2005 | View |
| RMC No. 48-2005 | Circularizes the full text of CMIO Office Order No. 06-018-2 to protect the rights of BIR personnel and all others concerned and assist in the preservation of integrity of the Revenue Integrity Protection Service (RIPS) | Sep 19, 2005 | View |
| RMC No. 34-2005 | Notifies the loss of three (3) original copies of unissued BIR Form No. 17.58 – Authority to Cancel Assessment | Aug 8, 2005 | View |
| RMC No. 31-2005 | Notifies the loss of one (1) set of unused BIR Form No. 1965 – Letter of Authority | Jul 4, 2005 | View |
| RMC No. 09-2005 | Clarifies the term "Financial Statement" as defined in Revenue Regulations No. 4-2005 | Mar 21, 2005 | View |