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 36 results: Memorandum Circulars on Collection and enforcement
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 75-2016 | Clarifies certain issues relative to the suspension of all BIR audit prescribed under RMC No. 70-2016 | Jul 18, 2016 | View |
| RMC No. 74-2016 | Streamlines the requirements and process in issuing Tax Clearances required under Executive Order No. 398 | Jul 14, 2016 | View |
| RMC No. 70-2014 | Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetization | Sep 9, 2014 | View |
| RMC No. 39-2012 | Requires the withholding of Income Tax on backwages, allowances and benefits received by employees through garnishments of debts or credits pursuant to a labor dispute award | Aug 6, 2012 | View |
| RMC No. 28-2012 | Publishes the full text of the Implementing Guidelines of the Memorandum of Agreement between the BIR and MGB | Jun 21, 2012 | View |
| RMC No. 43-2011 | Circularizes Section 19 of RA No. 9679 known as the “Human Development Mutual Fund Law of 2009” | Sep 28, 2011 | View |
| RMC No. 43-2010 | Circularizes the full text of the Memorandum of Agreement between the BIR and the Office of the Ombudsman | May 31, 2010 | View |
| RMC No. 26-2010 | Publishes the full text of the Memorandum of Agreement between the BIR and the National Bureau of Investigation and Criminal Investigation and Detection Group | Mar 17, 2010 | View |
| RMC No. 17-2010 | Publishing the full text of Administrative Order No. 277-A entitled “Amending Section 2 of Administrative Order No. 277, Series of 2010 Creating an Independent Committee to Review, Assess and Evaluate All the Important Smuggling and Tax Evasion Cases Handled by the Bureau of Internal Revenue and the Bureau of Customs” | Mar 4, 2010 | View |
| RMC No. 13-2010 | Publishes the full text of Administrative Order No. 277 entitled “Creating an Independent Committee to Review, Assess and Evaluate All the Important Smuggling and Tax Evasion Cases Handled by the Bureau of Internal Revenue and the Bureau of Customs” | Feb 22, 2010 | View |
| RMC No. 32-2007 | Circularizes the Memorandum of the Commissioner of Internal Revenue dated April 26, 2007 in relation to the new paradigm in meeting the collection target | May 2, 2007 | View |