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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 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 27-2014Notifies the loss of two (2) pieces of cigarette strip stamps at P 1.15 – P 1.72Apr 15, 2014View
RMC No. 25-2014Publishes the full text of DBM Circular Letter No. 2013-16 entitled "Implementation of the Expanded Modified Direct Payment Scheme (ExMDPS) For Accounts Payable Due Creditors/Payees of All National Government Agencies (NGAs)"Apr 14, 2014View
RMC No. 21-2014Notifies the loss of duplicate copies from 2 unused sets of BIR Form No. 2310 – Tax Credit CertificateApr 11, 2014View
RMC No. 19-2014Notifies the loss of 1 unused set of BIR Form No. 2313 – Certificate Authorizing RegistrationMar 19, 2014View
RMC No. 15-2014Reminds all revenue officials on the acceptance of Out-Of-District Filing of Income Tax Returns of certain government officials and employeesMar 5, 2014View
RMC No. 13-2014Notifies the loss of 6 sets of unused BIR Form No. 0402 – Authority to Cancel AssessmentFeb 24, 2014View
RMC No. 12-2014Notifies the loss of 3 sets of unused BIR Form No. 2524 – Revenue Official ReceiptFeb 24, 2014View
RMC No. 10-2014Emphasizes the regular and prompt submission of the Monthly Report of Bangko Sentral ng Pilipinas Payments through Credit Advice by the Revenue District OfficesFeb 11, 2014View
RMC No. 06-2014Extends the provisional accreditation of printers of manually printed receipts and invoices up to February 28, 2014Feb 3, 2014View
RMC No. 01-2014Notifies the loss of 3 sets of unused BIR Form No. 2313 – Certificate Authorizing RegistrationJan 14, 2014View
RMC No. 67-2013Notifies the loss of 1 pad of unused BIR Form No. 0423 – Apprehension SlipOct 3, 2013View
RMC No. 65-2013Notifies the loss of 2 pads of unused BIR Form No. 2524 – Revenue Official ReceiptOct 1, 2013View
RMC No. 56-2013Extends the August 20-22, 2013 tax deadline to August 23, 2013 for e-Filing/Filing and e-Payment/RemittanceAug 22, 2013View
RMC No. 55-2013Reiterates taxpayers’ obligations in relation to online business transactionsAug 22, 2013View
RMC No. 52-2013Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other mattersAug 12, 2013View
RMC No. 51-2013Notifies the loss of original copies from 2 unused sets of BIR Form No. 2313 – Certificate Authorizing RegistrationJul 22, 2013View
RMC No. 49-2013Circularizes the revocation of Certification Ruling issued under SN No. 391-2009Jul 10, 2013View
RMC No. 47-2013Notifies the loss of several accountable formsJul 1, 2013View
RMC No. 45-2013Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptJun 11, 2013View
RMC No. 43-2013Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptMay 28, 2013View
RMC No. 42-2013Notifies the loss of 4 sets of previously cancelled BIR Form No. 0402 – Authority to Cancel AssessmentMay 21, 2013View
RMC No. 34-2013Clarifies the proper accomplishment and filing of Estate Tax returnsApr 26, 2013View
RMC No. 32-2013Notifies the loss of 50 sets of unused BIR Form No. 2231 – Withdrawal CertificateApr 15, 2013View
RMC No. 31-2013Prescribes the guidelines on the taxation of compensation income of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the PhilippinesApr 12, 2013View
RMC No. 29-2013Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employeesApr 2, 2013View