Tax resources for Filipinos

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.

All Revenue Regulations Memorandum Circulars Memorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)

Year

Topic

Law

Clear filters

Sort by

Showing 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMC No. 108-2016	Informs BIR personnel of the advisory given to Authorized Agent Banks to manually accept "over-the-counter" Withholding Tax returns and payments thereon due to unavailability of eFPS	Nov 10, 2016	View
RMC No. 105-2016	Amends certain provisions of RMC No. 76-2007 relative to the submission of mandatory requirements for one-time transactions involving transfer of real property	Oct 28, 2016	View
RMC No. 102-2016	Clarifies the requirement of Taxpayer Identification Number for members of cooperatives applying for Certificate of Tax Exemption	Oct 24, 2016	View
RMC No. 101-2016	Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524	Oct 18, 2016	View
RMC No. 94-2016	Notifies the loss of several Product Replenishment Certificate – BIR Form No. 2298	Sep 5, 2016	View
RMC No. 81-2016	Notifies the loss of 1 unused set of BIR Form No. 1918 – Authority to Release Imported Goods	Jul 28, 2016	View
RMC No. 80-2016	Lifts the suspension of effectivity of certain revenue issuances provided under RMC No. 69-2016	Jul 22, 2016	View
RMC No. 71-2016	Recalls and revokes all Revenue Travel Assignment Orders issued within the period June 1 to June 30, 2016	Jun 5, 2016	View
RMC No. 39-2016	Notifies the loss of quadruplicate copy of BIR Form No. 0422 – Mission Order	Mar 30, 2016	View
RMC No. 30-2016	Reminds candidates of the May 9, 2016 National and Local Elections of their tax obligations	Mar 14, 2016	View
RMC No. 24-2016	Reiterates the Department of Finance Order No. 149-95 for non-stock non-profit educational institutions	Feb 24, 2016	View
RMC No. 19-2016	Clarifies the tax treatment of the Monthly Provisional Allowance and Officer's Allowance given to military personnel/officers under the recently signed Executive Order, entitled "Modifying the Salary Schedule for Civilian Government Personnel and Authorizing the Grant of Additional Benefits for Both Civilian and Military and Uniformed Personnel"	Feb 19, 2016	View
RMC No. 16-2016	Notifies the loss of 2 sets of a used but unissued BIR Form No. 0421 – Tax Verification Notice	Feb 16, 2016	View
RMC No. 12-2016	Notifies the loss of 2 unused quadruplicate copies and 1 unused triplicate copy of BIR Form No. 0422 – Mission Order	Feb 11, 2016	View
RMC No. 1-2016	Notifies the loss of several accountable forms	Jan 11, 2016	View
RMC No. 77-2015	Clarifies the procedures in the processing of Estate Tax returns for agricultural properties covered by the Comprehensive Agrarian Reform Program	Dec 17, 2015	View
RMC No. 71-2015	Allows taxpayers who are mandated to file their tax returns thru Electronic Filing and Payment System and Electronic BIR Forms in areas affected by Typhoon Lando to temporarily file their tax returns and pay their taxes manually	Oct 30, 2015	View
RMC No. 68-2015	Mandates the accreditation of all Cash Register Machines, Point-of-Sale machines and other sales machines/receipting software at the BIR National Office	Oct 27, 2015	View
RMC No. 67-2015	Allows taxpayers who are mandated to file their tax returns thru eFPS and eBIRForms in areas affected by Typhoon Lando to temporarily file their tax returns and pay their taxes manually	Oct 22, 2015	View
RMC No. 60-2015	Notifies the loss of quadruplicate copy of BIR Form No. 2313 – Certificate Authorizing Registration	Sep 22, 2015	View
RMC No. 59-2015	Announces the availability of Update of Exemption of Employees Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employees' Information) and 2305 Batch File Validation Module	Sep 17, 2015	View
RMC No. 46-2015	Notifies the loss of several accountable forms	Aug 26, 2015	View
RMC No. 42-2015	Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt	Jul 30, 2015	View
RMC No. 37-2015	Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt	Jul 8, 2015	View
RMC No. 36-2015	Prescribes the mandatory one-time submission of Inventory List of all Cash Register Machines, Point of Sales Machines, Special Purpose Machines and/or any other similar machines	Jun 29, 2015	View