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 291 results: Memorandum Circulars on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 03-2012 | Clarifies the tax implications of General Professional Partnership | Jan 12, 2012 | View |
| RMC No. 57-2011 | Further amends BIR Form Nos. 1700, 1701 and 1702 | Nov 25, 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. 49-2011 | Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of Philippine Health Insurance Corporation (PHIC), including the Income Tax withholding obligation of hospitals/clinics on case rates of PHIC and the matter of 5% Final Withholding VAT for government money payments | Oct 11, 2011 | View |
| RMC No. 46-2011 | Clarifies the definition of “Financial Institutions” as used in RR No. 4-2011 on the “Proper Allocation of Costs and Expenses Amongst Income Earnings of Banks and Other Financial Institutions for Income Tax Reporting Purposes” | Oct 3, 2011 | View |
| RMC No. 40-2011 | Notifies the use of new Income Tax forms | Sep 5, 2011 | View |
| RMC No. 38-2011 | Clarifies the application of Expanded Withholding Tax on the payments of PHIC to medical practitioners and/or hospitals pertaining to PHIC members’ benefits | Sep 1, 2011 | View |
| RMC No. 35-2011 | Clarifies issues concerning the imposition of Improperly Accumulated Earnings Tax pursuant to Section 29 of the Tax Code of 1997, in relation to RR No. 2-2001 | Aug 17, 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. 18-2011 | Clarifies the Income Tax exemption of interest income earnings from long-term deposits or investment certificates | Apr 12, 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. 59-2010 | Circularizes Sections 5(c) and 6 of Republic Act No. 10072 entitled “An Act Recognizing the Philippine National Red Cross as an Independent, Autonomous, Non-Governmental Organization Auxiliary to the Authorities of the Republic of the Philippines in the Humanitarian Field, to be known as the Philippine National Red Cross” | Jul 1, 2010 | View |
| RMC No. 58-2010 | Circularizes Sections 10 to 18 of RA No. 9856 entitled “An Act Providing the Legal Framework for Real Estate Investment Trust and For Other Purposes” | Jul 1, 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. 49-2010 | Further amends certain portions of RMC No. 30-2008, as amended by RMC No. 59-2008 relative to the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes | Jun 7, 2010 | View |
| RMC No. 46-2010 | Circularizes Sec. 35 of Republic Act No. 10066 entitled “An Act Providing for the Protection and Conservation of the National Cultural Heritage, Strengthening the National Commission for Culture and Arts (NCAA) and Its Affiliated Cultural Agencies, And For Other Purposes" | Jun 2, 2010 | View |
| RMC No. 36-2010 | Publishes the full text of the Memorandum of Agreement between the BIR and Securities and Exchange Commission | Apr 23, 2010 | View |
| RMC No. 33-2010 | Prescribes the policies in securing certified true copies of Income Tax Returns and Audited Financial Statements | Apr 21, 2010 | View |
| RMC No. 32-2010 | Prescribes the policies relative to the acceptance of "Out-of-District" Income Tax Returns | Apr 12, 2010 | View |
| RMC No. 28-2010 | Circularizes the full text of Republic Act No. 10026 entitled “An Act Granting Income Tax Exemption to Local Water Districts by Amending Section 27(C) of the National Internal Revenue Code (NIRC) of 1997, as Amended, and Adding Section 289-A to the Code, for the Purpose” | Mar 23, 2010 | View |
| RMC No. 23-2010 | Publishes the full text of Republic Act No. 9999 entitled “An Act Providing a Mechanism for Free Legal Assistance and for Other Purposes” | Mar 9, 2010 | View |
| RMC No. 16-2010 | Requires taxpayers to disclose their election to use the Optional Standard Deduction for taxable year 2009. | Mar 1, 2010 | View |
| RMC No. 06-2010 | Publishes the full text of the Memorandum of Agreement between BIR and PNP | Jan 21, 2010 | View |