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 140 results: Memorandum Circulars on Government payments
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 63-2023 | Revokes BIR Ruling Nos. 038-2001 and 046-1995 | May 31, 2023 | View |
| RMC No. 60-2023 | Announces the availability of the enhanced BIR Registration Forms relative to the implementation of Ease of Doing Business and Efficient Government Service Delivery Act of 2018 | May 23, 2023 | View |
| RMC No. 47-2023 | Reiterates the proper time of remittance of Withholding Taxes by National Government Agencies and Instrumentalities, Local Government Units, and Government Owned and Controlled Corporations | May 3, 2023 | View |
| RMC No. 31-2023 | Further clarifies imported goods that will no longer require the issuance of "Authority to Release Imported Goods" by the Bureau of Internal Revenue prior to release by the Bureau of Customs | Mar 16, 2023 | View |
| RMC No. 6-2023 | Circularizes the National Privacy Commission Advisory Opinions upholding the authority of the BIR, in its tax enforcement, assessment and collection functions, to obtain personal and sensitive information from any person pursuant to Section 4 (e) of RA No. 10173 (Data Privacy Act of 2012), in relation to Section 5 (B) of the 1997 Tax Code, as amended | Jan 17, 2023 | 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. 77-2022 | Suspends all pending Letters of Authority/Mission Orders as of May 30, 2022 and requires the submission of inventory thereafter | May 30, 2022 | View |
| RMC No. 71-2022 | Circularizes DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, titled ”Guidelines on the Provision of the Mandatory Statutory Benefits And Privileges of the Senior Citizens And Persons With Disabilities on their Purchases through Online (E-Commerce) and Phone Call/SMS" | May 18, 2022 | View |
| RMC No. 67-2022 | Amends certain portions of RMC No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuances of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for interim Performance-Based Bonus | May 4, 2022 | View |
| RMC No. 54-2022 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2022-1, titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2022 under Executive Order No. 80, s. 2012 and Executive Order No. 201, s. 2016" | Apr 25, 2022 | View |
| RMC No. 131-2021 | Publishes the full text of Inter Agency Task Force Memorandum Circular No. 2021-2 titled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2021 under Executive Order (EO) No. 80, s. 2012 and EO No. 201, s. 2016” | Dec 31, 2021 | View |
| RMC No. 129-2021 | Publishes the full text of Government Quality Management Committee (GQMC) Memorandum Circular No. 2021-1 titled “Guidelines on the Validation of ISO Quality Management System (QMS) Certification/Recertification Submitted as Evidence of Compliance for a Criterion or Requirement for the Grant of the Fiscal Year (FY) 2021 Performance-Based Bonus (PBB)” | Dec 29, 2021 | View |
| RMC No. 116-2021 | Publishes the updated Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” | Nov 23, 2021 | View |
| RMC No. 95-2021 | Publishes the Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” and published under RMC No. 85-2021 | Aug 10, 2021 | View |
| RMC No. 85-2021 | Publishes the full text of the IATF Memorandum Circular No. 2021-1 dated June 3, 2021, by the Secretary of Department of Budget and Management and Chairman of Administrative Order 25 Inter-Agency Task Force, entitled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year 2021 under EO No. 80, s. 2012 and EO No. 201, s. 2016” | Jul 15, 2021 | View |
| RMC No. 84-2021 | Circularizes Executive Order No. 138 titled “Full Devolution of Certain Functions of the Executive Branch to Local Governments, Creation of a Committee on Devolution, and for Other Purposes” | Jul 15, 2021 | View |
| RMC No. 83-2021 | Circularizes the Implementing Rules and Regulations of Title XIII of Republic Act (RA) No. 8424, otherwise known as the "National Internal Revenue Code of 1997", as amended by RA No. 11534 (CREATE Act) | Jul 12, 2021 | View |
| RMC No. 79-2021 | Circularizes the PSA Advisory dated May 19, 2021 with subject “Philippine Identification (PhilID) Cards as the Official Proof of Identity for Transactions with Government and Private Entities” | Jun 28, 2021 | View |
| RMC No. 56-2021 | Circularizes the Implementing Rules and Regulations of Section 4 (nnn) of Republic Act No. 11494 (Bayanihan to Recover as One Act) | May 3, 2021 | View |
| RMC No. 40-2021 | Publishes the full text of COA-DBM Joint Circular No. 1, s. 2021 dated March 8, 2021 entitled, “Guidelines Implementing Executive Order (E.O.) No. 87 Directing that all Accounts Payable Which Remain Outstanding for Two Years or More in the Books of National Government Agencies be Reverted to the Accumulated Surplus of Deficit of the General Fund of the National Government” | Mar 25, 2021 | View |
| RMC No. 36-2021 | Prescribes changes and guidelines on the shift from final to a creditable system on the value-added tax (VAT) withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including Government-Owned or –Controlled Corporations (GOCCs) | Mar 5, 2021 | View |
| RMC No. 32-2021 | Prescribes the standard guidelines and mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for Interim Performance-Based Bonus | Mar 2, 2021 | View |
| RMC No. 9-2021 | Circularizes Administrative Order No. 23 titled "Eliminating Overregulation to Promote Efficiency of Government Processes" | Jan 11, 2021 | View |
| RMC No. 8-2021 | Circularizes Republic Act No. 11467, titled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes" | Jan 11, 2021 | View |