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. 06-2005 | Circularizes the salient features of Supreme Court decision on waiver of the statute of limitations under the Tax Code | Feb 14, 2005 | View |
| RMC No. 74-2004 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2004 | Dec 15, 2004 | View |
| RMC No. 51-2004 | Specifies BIR offices authorized to issue Tax Debit Memo (TDM) | Aug 13, 2004 | View |
| RMC No. 28-2004 | Reiterates the provision of RMO No. 39-87 which specifies that deficiency tax assessments of P 100 or less shall no longer be assessed nor collected. | May 3, 2004 | View |
| RMC No. 19-2004 | Notifies the loss of 1 set of unused BIR Form No. 0421 – Tax Verification Notice with Serial No. TVN200100100129. | Mar 22, 2004 | View |
| RMC No. 05-2004 | Publishes the full text of Government Accounting and FMIS Circular Letter No. 2003-006 issued by the Commission on Audit. | Feb 5, 2004 | View |
| RMC No. 04-2004 | Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200000109537. | Jan 23, 2004 | View |
| RMC No. 80-2003 | Clarifies the areas of jurisdiction of each functional group in the reassignment and relief orders of regional personnel | Dec 29, 2003 | View |
| RMC No. 78-2003 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2003 | Dec 3, 2003 | View |
| RMC No. 59-2003 | Notifies the loss of one (1) original copy of unused BIR Form No. 1758 – Authority to Cancel Assessment with Serial No. ACA97000014203. | Oct 3, 2003 | View |
| RMC No. 49-2003 | Prescribes amendments to RMC No. 42-2003 relative to the processing of claims for VAT credit/refund. | Aug 27, 2003 | View |
| RMC No. 46-2003 | Circularizes the full text of the Department of Finance's Order No. 20-03 which provides measures to safeguard the integrity of the Tax Credit System being administered by the One-Stop Shop Inter-Agency Tax Credit and Duty Drawback Center | Aug 12, 2003 | View |
| RMC No. 43-2003 | Amends RMC No. 13-2003 regarding the issuance of Letters of Authority/Audit Notices/Tax Verification Notices covering the audit/verification of taxpayers' tax returns/liabilities. | Jul 23, 2003 | View |
| RMC No. 40-2003 | Clarifies the effect of issuance and receipt of Letter Notice to the taxpayer's right to amend its tax returns | Jul 7, 2003 | View |
| RMC No. 39-2003 | Clarifies the termination and handling of audit/investigation and reinvestigation/reconsideration of tax liabilities/returns of taxpayers under the jurisdiction of the Large Taxpayers Service, Enforcement Service and Legal Service, and those handled by the various task forces | Jun 30, 2003 | View |
| RMC No. 37-2003 | Notifies the loss of one (1) set of unused BIR Form No. 0421 – Tax Verification Notice with Serial Number TVN200200233771 | Jun 24, 2003 | View |
| RMC No. 25-2003 | Notifies the loss of four (4) sets of unused BIR Form No. 0421 – Tax Verification Notice | May 7, 2003 | View |
| RMC No. 24-2003 | Notifies the missing of one (1) original copy of unused BIR Form No. 0421 – Tax Verification Notice with Serial Number TVN200200204486 | Apr 30, 2003 | View |
| RMC No. 13-2003 | Clarifies the termination of audit and investigation of tax returns in the light of the pronouncement of President Arroyo | Mar 19, 2003 | View |
| RMC No. 54-2002 | Amends RMC No. 25-2002 relative to the loss of one (1) set of unused BIR Form No. 0421 (Tax Verification Notice) with Serial Number TVN200200024600 instead of TVN200100024600. | Dec 11, 2002 | View |
| RMC No. 32-2002 | Specifies the immediate audit/verification and processing of 2001 and 2002 tax returns listed in the Circular | Aug 29, 2002 | View |
| RMC No. 31-2002 | Notifies the loss of one (1) set of unused BIR Form No. 0421-Tax Verification Notice with Serial Number TVN200100025240 | Aug 23, 2002 | View |
| RMC No. 27-2002 | Clarifies the policies on the authorized signatory for Tax Verification Notices (TVNs) covering the audit/verification of tax returns for regional cases | Aug 7, 2002 | View |
| RMC No. 25-2002 | Notifies the loss of one (1) set of unused BIR Form No. 0421-Tax Verification Notice with Serial Number TVN200100024600 | Jul 30, 2002 | View |
| RMC No. 08-2002 | Notifies the loss of three (3) sets of used BIR Form No. 0421 – Tax Verification Notice with Serial Nos. TVN200000156132 to TVN200000156134 | Feb 26, 2002 | View |