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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 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 73-2020Publishes the full text of CSC Memorandum Circular No. 14, s. 2020 re: Interim Guidelines on Appointments and Other Human Resource Actions for the Period of State of Calamity Due to COVID-19 PandamicJul 21, 2020View
RMC No. 71-2020Circularizes the advisory for the adoption of fast-track measures during the COVID-19 state of calamity issued by the Anti-Red Tape Authority through its Advisory No. 01 Series of 2020Jul 17, 2020View
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. 67-2020Circularizes Republic Act No. 11439, entitled "An Act Providing for the Regulation and Reorganization of Islamic Banks"Jul 2, 2020View
RMC No. 66-2020Circularizes Republic Act No. 11364, entitled "An Act Reorganizing and Strengthening the Cooperative Development Authority, Repealing for the Purpose Republic Act No. 6939, Creating the Cooperative Development Authority"Jul 2, 2020View
RMC No. 64-2020Circularizes the revised guidelines and requirements for POGO Licensees and Service Providers in applying for a BIR Clearance in connection with the resumption of operationsJun 24, 2020View
RMC No. 60-2020Notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIRJun 10, 2020View
RMC No. 56-2020Further clarifies the manner of filing of returns and payment of internal revenue taxes until June 14, 2020Jun 2, 2020View
RMC No. 49-2020Provides additional options in the acceptance and processing of the filed 2019 Income Tax Returns and its required attachments and provides guidelines thereonMay 22, 2020View
RMC No. 48-2020Prescribes the manner of accepting payment of internal revenue taxes until June 14, 2020May 22, 2020View
RMC No. 46-2020Circularizes the guidelines and requirements for POGO Licensees and Service Providers for the processing of their application for a BIR Clearance in connection with the resumption of operationsMay 7, 2020View
RMC No. 43-2020Prescribes the guidelines in the acceptance of payment of internal revenue taxes during the Enhanced Community Quarantine periodApr 17, 2020View
RMC No. 16-2020Circularizes the availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.6Feb 27, 2020View
RMC No. 13-2020Circularizes the availability of BIR Form Nos. 1600-VT and 1600-PT January 2018 VersionFeb 7, 2020View
RMC No. 12-2020Circularizes the availability of the revised BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange (LSE) or Through Initial and/or Secondary Public Offering)] January 2018 (ENCS)Feb 7, 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. 8-2020Notifies the loss of several triplicate copies of used/issued BIR Form No. 0402 – Authority to Cancel AssessmentFeb 5, 2020View
RMC No. 7-2020Suspends the deadlines in the acceptance of tax returns and payment of Internal Revenue Taxes of Taxpayers in the province of BatangasJan 23, 2020View
RMC No. 4-2020Notifies the loss of two (2) pads of unused/unissued BIR Form No. 2524 – Revenue Official ReceiptJan 10, 2020View
RMC No. 3-2020Circularizes the availability of the revised BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) January 2018 (ENCS)Jan 3, 2020View
RMC No. 2-2020Mandates all Revenue District Offices to require all gasoline stations to submit a sworn declaration of Inventory of Diesel, Gasoline and Kerosene as of December 31, 2019Jan 3, 2020View
RMC No. 141-2019Reiterates the salient points arising from RMO No. 14-16 on the proper execution of Waivers of the Defense of Prescription and providing an illustration of the basic requirements thereofDec 20, 2019View
RMC No. 140-2019Notifies the loss of two (2) sets of used/filled-up/cancelled BIR Form No. 2298 – Product Replenishment CertificateDec 20, 2019View
RMC No. 139-2019Prescribes the use of the enhanced BIR Form Nos. 1601-EQ and 1602Q January 2019 (ENCS)Dec 20, 2019View
RMC No. 127-2019Notifies the loss of ten (10) sets of unused BIR Form No. 0423 – Apprehension SlipNov 27, 2019View