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Showing 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 25-2018Notifies the loss of five (5) sets of unused BIR Form No. 0535 – Taxpayer Information SheetApr 19, 2018View
RMC No. 24-2018Prescribes the guidelines in filing, receiving and processing of 2017 Income Tax Returns including its attachmentsApr 13, 2018View
RMC No. 23-2018Notifies the loss of one (1) set of used but unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesApr 13, 2018View
RMC No. 17-2018Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)Mar 8, 2018View
RMC No. 15-2018Circularizes the Competency-Based Job Descriptions of Revenue Officer I-IV and Chief Revenue Officer II positions under the Assessment and Collection Sections of the Revenue District OfficesMar 5, 2018View
RMC No. 14-2018Directs the Client Support Service to monitor the Compliance Section under the Revenue District OfficeMar 1, 2018View
RMC No. 13-2018Clarifies certain provisions of RAO No. 5-2017 relative to the approval and/or signing of Certificates of Zonal Values of Real PropertiesMar 1, 2018View
RMC No. 08-2018Publishes the full text of MC No. 35, entitled "Clarifying and Reinforcing Existing Rules and Regulations on Foreign Travel Authorities, Travel Entitlements, and Travel Tax Exemptions, which Require the Approval of the Office of the President"Jan 16, 2018View
RMC No. 06-2018Prescribes the CY 2018 BIR Priority ProgramsJan 16, 2018View
RMC No. 03-2018Provides the transition procedures for all taxpayers affected by the revised tax rates on Documentary Stamp Tax pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law)Jan 9, 2018View
RMC No. 02-2018Provides the transition procedures for all taxpayers filing tax returns affected by the revised tax rates pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law)Jan 8, 2018View
RMC No. 101-2017Advises all concerned personnel of RDOs regarding action to be taken due to delayed transmission of collection reports by Authorized Agent BanksDec 28, 2017View
RMC No. 99-2017Notifies the loss of several Documentary StampsDec 18, 2017View
RMC No. 91-2017Implements the nationwide Z-Reading and Post-Evaluation of Cash Register Machine, Point-of-Sale machine and other sales receipting system softwareNov 3, 2017View
RMC No. 89-2017Amends RMC No. 51-2007 relative to the processing of claims for issuance of tax refund/Tax Credit Certificate (TCC) and the revenue officials authorized to approve and/or issue the tax refund/TCCOct 24, 2017View
RMC No. 81-2017Publishes the full text of Republic Act (RA) No. 10927, entitled "An Act Designating Casinos as Covered Persons Under RA No. 9160, Otherwise Known as the "Anti-Money Laundering Act of 2001", as Amended"Sep 27, 2017View
RMC No. 76-2017Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official ReceiptSep 22, 2017View
RMC No. 75-2017Promulgates and implements the People's Freedom of Information Manual of the Bureau of Internal RevenueSep 22, 2017View
RMC No. 74-2017Notifies the loss of one (1) set of used but unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for transaction involving transfer of real propertiesSep 19, 2017View
RMC No. 73-2017Notifies the loss of one (1) pad of unused BIR Form No. 0535 – Taxpayer Identification SheetSep 8, 2017View
RMC No. 72-2017Notifies the loss of one (1) set of previously cancelled BIR Form No. 1966-Electronic Letter of AuthoritySep 5, 2017View
RMC No. 68-2017Clarifies the processing of applications for Permit to Use Loose-leaf Books of Accounts/Invoices/Receipts and other accounting recordsAug 15, 2017View
RMC No. 67-2017Notifies the loss of six (6) unused sets of BIR Form No. 0423-Apprehension SlipAug 10, 2017View
RMC No. 66-2017Notifies the loss of one (1) unused set of BIR Form No. 0423-Apprehension SlipAug 10, 2017View
RMC No. 65-2017Notifies the loss of one (1) unused set of BIR Form No. 0423-Apprehension SlipAug 10, 2017View