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)
Showing 264 results: Memorandum Circulars on Invoices and receipts
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 31-2006 | Prescribes the guidelines for the grant of VAT exemption on the purchase of goods and services associated with the construction or renovation of the diplomatic properties of the Embassy of the United States of America in the Philippines | May 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. 18-2006 | Notifies the damage of one (1) pad of unused BIR Form No. 2524 – Revenue Official Receipt | Mar 24, 2006 | View |
| RMC No. 09-2006 | Clarifies the amount subject to VAT and Expanded Withholding Tax (Income Tax) of brokers and others similarly situated and the other parties with whom they transact business | Feb 2, 2006 | View |
| RMC No. 08-2006 | Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% | Feb 1, 2006 | View |
| RMC No. 76-2005 | Notifies the burning of one (1) pad of unused BIR Form No. 2524 – Revenue Official Receipt | Dec 29, 2005 | View |
| RMC No. 75-2005 | Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200500569027 | Dec 29, 2005 | View |
| RMC No. 65-2005 | Notifies the loss of duplicate to quintuplicate copies of an issued one (1) pad of BIR Form No. 2524 – Revenue Official Receipt | Nov 24, 2005 | View |
| RMC No. 64-2005 | Prescribes the standard format of invoice structure for Taxis and Asian Utility Vehicles | Nov 18, 2005 | View |
| RMC No. 59-2005 | Clarifies the tax treatment of petroleum products sold to international marine vessels | Oct 24, 2005 | View |
| RMC No. 53-2005 | Extends until further notice the temporary suspension of the monthly submission of sales report generated by CRM/POS machines prescribed under Revenue Regulations No. 5-2005 | Oct 5, 2005 | View |
| RMC No. 40-2005 | Prescribes the standard format of invoice structure for Tollway Industry | Aug 22, 2005 | View |
| RMC No. 38-2005 | Notifies the loss of one (1) triplicate copy of an issued BIR Form No. 2524 – Revenue Official Receipt | Aug 11, 2005 | View |
| RMC No. 36-2005 | Temporarily suspends until September 30, 2005 the implementation of Revenue Regulations No. 5-2005 | Aug 9, 2005 | View |
| RMC No. 30-2005 | Circularizes the notice for the deferment of Revenue Regulations No. 14-2005 | Jul 2, 2005 | View |
| RMC No. 28-2005 | Notifies the loss of two (2) pads of unissued BIR Form No. 2524 – Revenue Official Receipt | Jul 1, 2005 | View |
| RMC No. 26-2005 | Notifies the loss of original copy of one (1) set of an unissued BIR Form No. 2524-Revenue Official Receipt | Jun 23, 2005 | View |
| RMC No. 25-2005 | Notifies the loss of original, duplicate and triplicate copy of one (1) set of an unissued BIR Form No. 2524 – Revenue Official Receipt | Jun 23, 2005 | View |
| RMC No. 14-2005 | Notifies the loss of the quadruplicate copy of an issued BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200400443915 | Apr 13, 2005 | View |
| RMC No. 13-2005 | Notifies the loss of the duplicate to quintuplicate copies from 6 issued BIR Form No. 2524 – Revenue Official Receipt and another 44 unissued sets of the same BIR accountable form | Apr 7, 2005 | View |
| RMC No. 73-2004 | Provides the guidelines and policies for the assessment and collection of Business Tax applicable to pawnshops | Nov 26, 2004 | View |
| RMC No. 70-2004 | Clarifies the proper determination of amount of Value-Added Tax on VAT invoices or VAT official receipts | Nov 23, 2004 | View |
| RMC No. 47-2004 | Notifies the cancellation of 8 pads and 205 sets of BIR Form No. 2524 (Revenue Official Receipt), 1,250 pieces of Documentary Stamps and 5 pads of Accountable Form No. 51 (Official Receipt) | Jul 23, 2004 | View |
| RMC No. 43-2004 | Notifies the cancellation of 4 sets of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Nos. ROR200400336008, ROR200400337008, ROR200400338008 and ROR200400339008 | Jul 15, 2004 | View |
| RMC No. 26-2004 | Clarifies issues pertaining to the modified procedures of registering manually-printed receipts or sales/commercial invoices prior to their use. | Apr 28, 2004 | View |