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Showing 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMC No. 91-2018	Prescribes the policies, guidelines and procedures relative to the use of the eREG System by Microfinance Non-Government Organizations in the issuance of TIN to their clients	Oct 26, 2018	View
RMC No. 90-2018	Notifies the loss of one (1) pad of unused BIR Form No. 19.14 – Apprehension Receipt	Oct 26, 2018	View
RMC No. 89-2018	Notifies the loss of four (4) sets of unused BIR Form No. 0535 – Taxpayer Information Sheet	Oct 18, 2018	View
RMC No. 88-2018	Announces the availability of the Revised BIR Form No. 2000 (Monthly Documentary Stamp Tax Declaration/Return) January 2018 (ENCS)	Oct 16, 2018	View
RMC No. 85-2018	Clarifies certain issues relative to the issuance of Electronic Certificate Authorizing Registration (eCAR) for transferring real properties with the Land Registration Authority	Oct 1, 2018	View
RMC No. 81-2018	Notifies the loss of quadruplicate copy from one (1) unused set of BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real Properties	Sep 14, 2018	View
RMC No. 78-2018	Provides guidelines on the registration of Philippine Offshore Gaming Operators and its accredited service providers	Sep 7, 2018	View
RMC No. 76-2018	Notifies the loss of several BIR Accountable Forms	Sep 6, 2018	View
RMC No. 75-2018	Highlights the mandatory statutory requirement and function of a Letter of Authority	Sep 5, 2018	View
RMC No. 74-2018	Notifies the loss of original copy from one (1) unused set of BIR Form No. 2524-Revenue Official Receipt	Sep 5, 2018	View
RMC No. 72-2018	Reiterates/supplements the existing policies, guidelines and procedures relative to the validation and monitoring of sales declaration of taxpayers generated from POS/CRM/SPM/other sales receipting system software, receipting/invoicing of Computerized Accounting System (CAS), including online sales transactions; and from manual invoices/receipts/supplemental commercial documents	Aug 30, 2018	View
RMC No. 67-2018	Notifies the loss of twelve (12) sets of unused BIR Form No. 0535-Taxpayer Information Sheet	Aug 10, 2018	View
RMC No. 66-2018	Notifies the loss of three (3) sets of unused BIR Form No. 0535-Taxpayer Information Sheet	Aug 7, 2018	View
RMC No. 64-2018	Circularizes the Civil Service Commission (CSC) Resolution No. 1800646 re: Qualification Standards (QS) for Revenue Officer I to IV Positions in the Compliance Section of the Revenue District Offices in the BIR Regional Offices	Jul 24, 2018	View
RMC No. 62-2018	Clarifies the requirements on the withdrawal from the bank deposit account/s of a deceased depositor/joint depositor without the required Electronic Certifcate Authorizing Registration	Jul 10, 2018	View
RMC No. 61-2018	Notifies the loss of one (1) set of unused BIR Form No. 0535 – Taxpayer Information Sheet	Jul 5, 2018	View
RMC No. 59-2018	Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2018-1 issued by the Department of Budget and Management, titled "Guidelines on the Grant of the Performance-Based Bonus (PBB) for Fiscal Year 2018"	Jul 3, 2018	View
RMC No. 57-2018	Notifies the loss of ten (10) sets of unused BIR Form No. 0423-Apprehension Slip	Jul 3, 2018	View
RMC No. 55-2018	Clarifies the functions of the Office of the Regional Director relative to the approval and signing of decisions on Administrative Cases under Revenue Administrative Order (RAO) No. 3-2014, as amended by RAO No. 4-2017	Jun 21, 2018	View
RMC No. 52-2018	Notifies the loss of one (1) pad of unused BIR Form No. 2524-Revenue Official Receipt	Jun 20, 2018	View
RMC No. 43-2018	Creates a fast lane in the RDOs for all One-Time Transactions (ONETT) involving simple transactions	May 28, 2018	View
RMC No. 38-2018	Reiterates the guidelines in registration, updates and other tax compliance requirements of candidates, political parties/party list groups and campaign contributors	May 23, 2018	View
RMC No. 35-2018	Notifies the loss of triplicate copy from one (1) set of unused BIR Form No. 0423-Apprehension Slip	May 18, 2018	View
RMC No. 32-2018	Prescribes and circularizes the Revised BIR Form No. 1701Q (Quarterly Income Tax Return) January 2018 (ENCS)	May 9, 2018	View
RMC No. 26-2018	Circularizes the Revised BIR Form No. 2551Q (Quarterly Percentage Tax Return) January 2018 (ENCS)	Apr 25, 2018	View