BIR Library

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Showing 369 results: Memorandum Circulars on Other

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 44-2004Publishes the full text of the memorandum issued by Undersecretary Nieves L. Osorio of the Department of Finance containing an advisory on foreign travelsJul 20, 2004View
RMC No. 39-2004Prescribes the mechanism for the settlement of the income and franchise tax liabilities of Local Water Districts for taxable years 1996 to 2002.Jul 2, 2004View
RMC No. 31-2004Specifies that the Bangko Sentral ng Pilipinas is currently implementing its Checkless Payment System.Jun 3, 2004View
RMC No. 25-2004Specifies the activities for the BIR's Centennial Anniversary Celebration.Apr 16, 2004View
RMC No. 24-2004Provides basic information and answers to questions frequently asked about the Centennial Taxpayers Recognition Program.Apr 16, 2004View
RMC No. 22-2004Defines the rules relative to the accounting methods to be used by taxpayers for internal revenue tax purposes.Apr 14, 2004View
RMC No. 15-2004Specifies details relative to the entry into force, effectivity and applicability of the Philippine Tax Treaties with Bahrain, Bangladesh, Czech, Sweden and Vietnam.Mar 10, 2004View
RMC No. 13-2004Prescribes the weekly reporting system for the Bureau's Centennial Taxpayers Recognition Program.Mar 1, 2004View
RMC No. 11-2004Prescribes the full text of Executive Order No. 259 entitled "Creating the Department of Finance Revenue Integrity Protection Service".Feb 24, 2004View
RMC No. 06-2004Publishes the full text of PHILHEALTH Advisory No. 06-002-2003.Feb 5, 2004View
RMC No. 71-2003Clarifies issues affecting the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System or Components thereofOct 23, 2003View
RMC No. 69-2003Clarifies the tax base for purposes of the percentage (gross receipts) tax.Oct 22, 2003View
RMC No. 57-2003Publishes the full text of Memorandum Circular No. 46 from the Office of the President regarding "Complete Staff Work for Request for Presidential Issuances.Sep 29, 2003View
RMC No. 11-2003Publishes the full text of Proclamation No. 161 of the Office of the President of the Philippines entitled "Declaring The Period From February 28 To March 6, 2002 And Every Year Thereafter As National Peace Consciousness Week"Mar 7, 2003View
RMC No. 02-2003Clarifies certain issues relative to the staggered filing of returns pursuant to Revenue Regulations No. 26-2002Jan 9, 2003View
RMC No. 48-2002Circularizes the list of imported articles that no longer require the issuance of Authority to Release Imported Goods (ATRIG) from the BIR prior to release from the custody of the Bureau of CustomsNov 13, 2002View
RMC No. 47-2002Publishes the full text of Memorandum Circular No. 26 of the Office of the President of the Philippines entitled “Guidelines On Foreign Trips Involving Delegations Or Groups Of Two Or More Persons”Nov 13, 2002View
RMC No. 44-2002Clarifies taxpayers’ use of accounting methods for internal revenue tax purposesOct 30, 2002View
RMC No. 40A-2002Circularizes Department Order No. 7-02 which provides the implementing rules for the first paragraph of Section 4 of the Tax Code of 1997 – “Power of the Commissioner to interpret tax laws and to decide tax cases”Sep 11, 2002View