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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 4,408 issuances
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 36-2003 | Creates Alphanumeric Tax Codes per BIR Form No. 0611-A | Nov 11, 2003 | View |
| RMC No. 75-2003 | Circularizes the list of Tax Credit Certificate and Disbursement Vouchers for tax refunds for the month of October 2003 | Nov 11, 2003 | View |
| RMO No. 35-2003 | Amends RMO No.34-2001 relative to the signatory to Box A of the Disbursement Voucher on cash conversion of Tax Credit Certificates jointly issued by the DOF One-Stop-Shop and the BIR | Nov 10, 2003 | View |
| RMC No. 74-2003 | Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300046587 | Nov 3, 2003 | View |
| RMC No. 73-2003 | Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200100234052 | Nov 3, 2003 | View |
| RMC No. 72-2003 | Specifies the tax implications of Electric Cooperatives registered with the National Electrification Administration and Cooperative Development Authority | Oct 24, 2003 | View |
| RMC No. 71-2003 | Clarifies issues affecting the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System or Components thereof | Oct 23, 2003 | View |
| RMC No. 70-2003 | Notifies the loss of 1 quadruplicate copy of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300150527 | Oct 23, 2003 | View |
| RMC No. 69-2003 | Clarifies the tax base for purposes of the percentage (gross receipts) tax. | Oct 22, 2003 | View |
| RMC No. 68-2003 | Notifies the loss of 1 triplicate copy of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300104976. | Oct 17, 2003 | View |
| RMC No. 67-2003 | Notifies the loss of 2 pads and 49 sets of unused and cancelled BIR Form No. 2524 – Revenue Official Receipts. | Oct 16, 2003 | View |
| RMC No. 66-2003 | Clarifies the taxability of the Philippine Airlines for Income Tax purposes as well as other similarly situated franchise grantees. | Oct 16, 2003 | View |
| RMC No. 65-2003 | Notifies the loss of 1 duplicate copy of unused BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200301004598. | Oct 14, 2003 | View |
| RMC No. 64-2003 | Prescribes the list of Tax Credit Certificates or Disbursement Vouchers for tax refunds for the month of September 2003. | Oct 13, 2003 | View |
| RMC No. 63-2003 | Subjects local water districts to Franchise Tax and Corporate Income Tax. | Oct 13, 2003 | View |
| RR No. 27-2003 | Amends the transitory provisions of RR No. 18-99 pertaining to the deadline for the usage of properly stamped unused non-VAT invoices or receipts. | Oct 9, 2003 | View |
| RMO No. 34-2003 | Creates, modifies and drops Alphanumeric Tax Codes of selected revenue sources subject to Withholding Tax | Oct 9, 2003 | View |
| RMO No. 33-2003 | Modifies the Alphanumeric Tax Codes for Documentary Stamp Taxes relative to One-Time Transactions (ONETT) | Oct 9, 2003 | View |
| RMO No. 32-2003 | Amends RMO No. 4-2002 relative to the implementation of the Taxpayer Account Management Program for Operations | Oct 9, 2003 | View |
| RMC No. 60-2003 | Clarifies issues raised relative to the implementation of RR No. 25-2003 which governs the imposition of Excise Tax on Automobiles | Oct 9, 2003 | View |
| RMC No. 62-2003 | Provides guidelines for Documentary Stamp Tax evaluation on cash-settled securities swap transactions. | Oct 8, 2003 | View |
| RMC No. 61-2003 | Prescribes additional information to be indicated in the VAT invoice/receipt. | Oct 8, 2003 | View |
| RR No. 26-2003 | Modifies the procedures of registering manually-printed receipts or sales/commercial invoices prior to their use. | Oct 7, 2003 | View |
| RMO No. 31-2003 | Prescribes the guidelines and procedures for the implementation of the Modified Tax Compliance Verification Drive | Oct 7, 2003 | View |
| RMC No. 59-2003 | Notifies the loss of one (1) original copy of unused BIR Form No. 1758 – Authority to Cancel Assessment with Serial No. ACA97000014203. | Oct 3, 2003 | View |
