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 369 results: Memorandum Circulars on Other

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 77-2010Publishes the full text of Memorandum Circular No. 3 entitled "Directing the Formulation of the Medium-Term Philippine Development Plan (MTPDP) and the Medium-Term Public Investment Program (MTPIP) for 2010-2016"Oct 4, 2010View
RMC No. 75-2010Enjoins participation to the celebration of the 21st National Statistics Month in October 2010Sep 27, 2010View
RMC No. 66-2010Circularizes the full text of the Memorandum of Agreement between the BIR and Tax Management Association of the Philippines, Inc., and the Mechanics and Entry Form for the “Search for the Best Tax Collection, Tax Administration or Taxpayer Service Enhancement Project”Aug 10, 2010View
RMC No. 62-2010Publishes the full text of Department Order No. 18-2010 issued by the Department of Finance relative to the nationwide coverage of the Mandatory Marking of KeroseneJul 15, 2010View
RMC No. 50-2010Publishes the full text of Memorandum Order No. 314 regarding the Approved 2010 Investment Priorities PlanJun 7, 2010View
RMC No. 44-2010Publishes the full text of the Memorandum of Agreement between the BIR and Lyceum of the Philippines UniversityJun 2, 2010View
RMC No. 18-2010Clarifies the coverage and taxability of amusement places under Section 125(b) of the National Internal Revenue Code of 1997, as amendedMar 8, 2010View
RMC No. 10-2010Prescribes the 2010 Strategy Map of the BIRFeb 4, 2010View
RMC No. 08-2010Circularizes the release of BIR Weekender Briefs and other publications of the BIRJan 26, 2010View
RMC No. 05-2010Publishes the 2010 Calendar of Activities under the BIR People Wellness ProgramJan 20, 2010View
RMC No. 03-2010Publishes the full text of Proclamation No. 1841 entitled “Declaring the Regular Holidays, Special (Non-Working) Days, and Special Holiday (for All Schools) for the Year 2010”Jan 12, 2010View
RMC No. 02-2010Publishes the full text of Memorandum Circular No. 1, Series of 2006 of the Office of the OmbudsmanJan 12, 2010View
RMC No. 52-2009Encourages participation to the celebration of the 20th National Statistics Month in October 2009Sep 22, 2009View
RMC No. 36-2009Publishes the full text of Executive Order No. 800 entitled “An Order Transferring the Administrative Supervision of the Securities and Exchange Commission from the Department of Finance to the Department of Trade and Industry”Jul 8, 2009View
RMC No. 30-2009Circularizes the relevant portions of HUDCC Resolution No. 1, Series of 2008, approving the adjustment of the price ceiling for socialized housingJun 3, 2009View
RMC No. 18-2009Clarifies the prescribed date of collection of all accepted tax returns and paymentsApr 7, 2009View
RMC No. 09-2009Circularizes the full text of Department Order No. 4-09 entitled "Lifting of the Suspension of Effectivity of Department Order Nos. 35-05 and 36-05".Feb 20, 2009View
RMC No. 83-2008Circularizes the new BIR Vision and Mission statementsDec 24, 2008View
RMC No. 73-2008Publishes the full text of the BIR Records Disposition ScheduleNov 7, 2008View
RMC No. 49-2008Clarifies the composition of the National Evaluation Board as contemplated in Section 204 of the Tax Code of 1997Jul 25, 2008View
RMC No. 46-2008Provides basic questions and answers to clarify issues concerning common carriers by air and their agents relative to the revenue and receipt from transport of passengers, goods/cargoes and mail and from excess baggageJun 20, 2008View
RMC No. 37-2008Circularizes CSC Memorandum Circular No. 6, Series of 2008 regarding deferment of the use of the revised form of Statement of Assets, Liabilities and NetworthApr 29, 2008View
RMC No. 31-2008Provides basic questions and answers to clarify issues concerning common carriers by sea and their agents relative to the transport of passengers, goods or cargoesApr 11, 2008View
RMC No. 26-2008Provides interim guidelines for transfer pricingMar 27, 2008View
RMC No. 18-2008Publishes the full text of Administrative Order No. 189 entitled “Affirming the Policy of Consultation, Equity and Gradualism in Imposing/Increasing Charges and for Other Purposes”Feb 21, 2008View