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 290 results: Memorandum Circulars on Employees and compensation
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 26-2013 | Disseminates the Primer on BIR Form No. 1701 (Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts, including those with both business and compensation income) and BIR Form No. 1702 (Annual Income Tax Return for Corporation, Partnership and other Non-Individual Taxpayer) November 2011 ENCS | Mar 19, 2013 | View |
| RMC No. 09-2013 | Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associations | Jan 30, 2013 | View |
| RMC No. 88-2012 | Clarifies the tax treatment of stock option plans | Dec 28, 2012 | View |
| RMC No. 80-2012 | Directs all BIR offices performing frontline services to strictly adhere to the provisions of the "Anti-Red Tape Act of 2007" | Nov 28, 2012 | View |
| RMC No. 76-2012 | Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. 17 | Nov 23, 2012 | View |
| RMC No. 72-2012 | Disseminates information about the Philippine Business Registry | Nov 22, 2012 | View |
| RMC No. 59-2012 | Publishes the matrix of latest wage rates per region provided by the National Wages and Productivity Commission | Oct 1, 2012 | View |
| RMC No. 39-2012 | Requires the withholding of Income Tax on backwages, allowances and benefits received by employees through garnishments of debts or credits pursuant to a labor dispute award | Aug 6, 2012 | View |
| RMC No. 23-2012 | Reiterates the responsibilities of officials and employees of government offices for the withholding of applicable taxes on certain income payments and the imposition of penalties for non-compliance thereof | May 8, 2012 | View |
| RMC No. 02-2012 | Reiterates the existing rules and policies on the acceptance of payments of internal revenue taxes by RCOs during specified deadlines and issuance of RORs in accepting tax payments, in cash or in checks over the P20,000.00 threshold | Jan 3, 2012 | View |
| RMC No. 60-2011 | Reiterates the issuance of service record as a requirement for processing of retirement and terminal leave benefits | Dec 22, 2011 | View |
| RMC No. 53-2011 | Sets the effectivity and application of revocation of BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 under RMC No. 27-2011 and amends certain phrases thereof | Nov 4, 2011 | View |
| RMC No. 27-2011 | Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 | Jul 1, 2011 | View |
| RMC No. 23-2011 | Publishes the full text of Wage Order No. NCR-16, “Providing a Cost of Living Allowance in the National Capital Region” and clarifying its tax implications to Minimum Wage Earners exempt from Income Tax | Jun 8, 2011 | View |
| RMC No. 21-2011 | Prescribes the proper use of BIR Library | May 13, 2011 | View |
| RMC No. 11-2011 | Publishes the matrix of latest wage orders issued by the Regional Tripartite Wages and Productivity Boards | Feb 25, 2011 | View |
| RMC No. 91-2010 | Provides basic questions and answers to clarify the increase in the Statutory Minimum Wage and other concerns in relation to the Income Tax Exemption given to Minimum Wage Earner | Dec 2, 2010 | View |
| RMC No. 64-2010 | Publishes the full text of Wage Order No. NCR-15, “Providing an Increase in the Minimum Wage in the National Capital Region” | Jul 29, 2010 | View |
| RMC No. 35-2010 | Publishes the full text of the Memorandum of Agreement between the BIR and Philippine-Chinese Charitable Association, Inc. (owner and operator of the Chinese General Hospital and Medical Center) | Apr 22, 2010 | View |
| RMC No. 21-2010 | Reiterates the applicable penalties for employers who fail to withhold, remit, do the year-end adjustment and refund employees of the excess withholding taxes on compensation | Mar 9, 2010 | View |
| RMC No. 15-2010 | Publishing the Full Text of Memorandum Circular No. 30, Series of 2009 of the Civil Service Commission | Feb 25, 2010 | View |
| RMC No. 11-2010 | Circularizes the full text of COMELEC Resolution No. 8737 | Feb 8, 2010 | View |
| RMC No. 06-2010 | Publishes the full text of the Memorandum of Agreement between BIR and PNP | Jan 21, 2010 | View |
| RMC No. 47-2009 | Publishes the full text of Circular No. 2009-002 issued by the Commission on Audit entitled "Reinstituting Selective Pre-Audit on Government Transactions" | Aug 20, 2009 | View |
| RMC No. 45-2009 | Circularizes the implementation of the eRegistration System (Enhanced eTIN) | Aug 18, 2009 | View |