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.
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Showing 220 results: Memorandum Circulars on Banks and finance
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 141-2022 | Informs eBIRForms users/filers on the revised contents of eBIRForms email notification to taxpayers | Oct 26, 2022 | View |
| RMC No. 117-2022 | Publishes the full text of Memorandum Circular (MC) No. 3, s. 2022, re: Extending the Term of Office of Government Officials and Employees covered by MC No. 1 s. 2022 until December 31, 2022 | Aug 8, 2022 | View |
| RMC No. 111-2022 | Publishes the full text of Executive Order No. 170 titled “Adoption of Digital Payments for Government Disbursements and Collections” | Jul 26, 2022 | View |
| RMC No. 35-2022 | Prescribes the tax treatment of Murabahah (Profit Disclosed Sale) and Tawarruq (Commodity Murabahah) as Islamic Banking Arrangements pursuant to the tax neutrality provision of RA No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) and as implemented by RR No. 17-2020 | Mar 31, 2022 | View |
| RMC No. 18-2022 | Circularizes RA No. 11597, titled “An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as ‘An Act Creating the Philippine Veterans Bank, and for Other Purposes”’ | Feb 4, 2022 | View |
| RMC No. 128-2021 | Prescribes the work-around procedures for the filing of returns and payment of offshore gaming tax | Dec 28, 2021 | View |
| RMC No. 125-2021 | Provides guidelines on the payment of taxes related to One-Time Transactions (ONETT) | Dec 16, 2021 | View |
| RMC No. 119-2021 | Announces the availability of revised BIR Form Nos. 1707 and 1707-A Version April 2021 | Dec 13, 2021 | View |
| RMC No. 111-2021 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.2 | Oct 21, 2021 | View |
| RMC No. 91-2021 | Provides the guidelines in the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to August 20, 2021 for taxpayers under ECQ and MECQ | Aug 3, 2021 | View |
| RMC No. 66-2021 | Announces the availability of BIR Form Nos. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) and 1702Qv2008C in the Electronic Bureau of Internal Revenue Forms (eBIRForms) | May 24, 2021 | View |
| RMC No. 57-2021 | Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic) | May 3, 2021 | View |
| RMC No. 50-2021 | Prescribes guidelines in the filing and payment of Annual Income Tax Return by Non-Individual Taxpayers for the Taxable Years Ending July 31, 2020 to June 30, 2021 | Apr 8, 2021 | View |
| RMC No. 35-2021 | Prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS) | Mar 3, 2021 | View |
| RMC No. 34-2021 | Prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS) | Mar 3, 2021 | View |
| RMC No. 33-2021 | Announces the availability of the Offline Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8 | Mar 3, 2021 | View |
| RMC No. 28-2021 | Prescribes the use of the revised BIR Form No. 2200-P [Excise Tax Return for Petroleum Products] January 2020 (ENCS) | Feb 26, 2021 | View |
| RMC No. 27-2021 | Prescribes the use of the revised BIR Form No. 2200-AN [Excise Tax Return for Automobiles and Non-Essential Goods] January 2018 (ENCS) | Feb 26, 2021 | View |
| RMC No. 25-2021 | Circularizes the additional Personal Equity Retirement Account (PERA) Unit Investment Trust Fund (UITF) duly approved by the Bangko Sentral ng Pilipinas | Feb 24, 2021 | View |
| RMC No. 22-2021 | Prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020 | Feb 18, 2021 | View |
| RMC No. 6-2021 | Prescribes the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS) | Jan 8, 2021 | View |
| RMC No. 4-2021 | Prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxes | Jan 8, 2021 | View |
| RMC No. 133-2020 | Allows manual filing of tax returns and manual payments of taxes due thereon during unavailability of the Electronic Filing and Payment System due to typhoon Rolly and Ulysess | Dec 11, 2020 | View |
| RMC No. 132-2020 | Prescribes the new BIR Form No. 2200-C (Excise Tax Return for Cosmetic Procedures) January 2018 Version | Dec 11, 2020 | View |
| RMC No. 103-2020 | Prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA) | Sep 29, 2020 | View |