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 310 results: Memorandum Circulars on Registration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 73-2004Provides the guidelines and policies for the assessment and collection of Business Tax applicable to pawnshopsNov 26, 2004View
RMC No. 68-2004Cancels 3 sets of BIR Form No. 1954 – Certificate Authorizing Registration with Serial Numbers CAR200400168810, CAR200400168870 and CAR200400171264Nov 17, 2004View
RMC No. 66-2004Notifies the loss of 1 quadruplicate copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400189045Nov 11, 2004View
RMC No. 65-2004Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300160753Oct 21, 2004View
RMC No. 64-2004Notifies the loss of 2 sets of unissued/filled-up BIR Form No. 1954-Certificate Authorizing Registration with Serial Nos. CAR200400073506 and CAR200400073676Oct 21, 2004View
RMC No. 61-2004Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200400093102Oct 1, 2004View
RMC No. 58-2004Notifies the loss of 1 duplicate copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400131805Sep 16, 2004View
RMC No. 56-2004Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400155857Sep 7, 2004View
RMC No. 55-2004Prescribes the BIR's policy on the handling of TIN verification queries raised by companiesSep 6, 2004View
RMC No. 53-2004Clarifies whether minors who are opening a bank account can be issued a Taxpayer Identification Number (TIN)Aug 13, 2004View
RMC No. 52-2004Prescribes the format of the Sworn Affidavit specified in Department Order No. 17-04, which contains the guidelines to implement the registration of Barangay Micro Business Enterprises (BMBE) and the availment of tax incentives under the BMBE Act of 2002Aug 13, 2004View
RMC No. 49-2004Notifies the loss of 1 set of used BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300128673Aug 3, 2004View
RMC No. 46-2004Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400057930Jul 21, 2004View
RMC No. 42-2004Notifies the loss of 1 original copy of unused Certificate Authorizing Registration (BIR Form No. 1954) with Serial No. CAR200400045081.Jul 8, 2004View
RMC No. 40-2004Circularizes the full text of DOF Order No. 17-04 prescribing the guidelines to implement the registration of Barangay Micro Business Enterprises and the availment of tax incentives under R.A. No. 9178.Jul 1, 2004View
RMC No. 34-2004Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300195267 .Jun 14, 2004View
RMC No. 27-2004Notifies the loss of 2 original copies of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Nos. CAR200400021976 and CAR200400021978.Apr 30, 2004View
RMC No. 20-2004Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300157455.Apr 1, 2004View
RMC No. 14-2004Cancels 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300225572.Mar 10, 2004View
RMC No. 08-2004Notifies the loss of 1 triplicate copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300222435.Feb 18, 2004View
RMC No. 04-2004Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200000109537.Jan 23, 2004View
RMC No. 74-2003Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300046587Nov 3, 2003View
RMC No. 73-2003Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200100234052Nov 3, 2003View
RMC No. 70-2003Notifies the loss of 1 quadruplicate copy of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300150527Oct 23, 2003View
RMC No. 68-2003Notifies the loss of 1 triplicate copy of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300104976.Oct 17, 2003View