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 264 results: Memorandum Circulars on Invoices and receipts
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 53-2024 | Availability of the revised BIR Registration Forms relative to the implementation of Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes (EOPT) Act" | Apr 11, 2024 | View |
| RMC No. 31-2024 | Clarification on TIN Verification being required by employers from newly-hired employees | Feb 27, 2024 | View |
| RMC No. 10-2024 | Announcing the availability of Branch Account Registration in Online Registration and Update System | Jan 22, 2024 | View |
| RMC No. 121-2023 | Announces the updated features and functionalities of the Online Registration and Update System (ORUS) | Nov 29, 2023 | View |
| RMC No. 120-2023 | Announces the availability, use and acceptance of Taxpayer Identification Number (TIN) ID | Nov 29, 2023 | View |
| RMC No. 94-2023 | Announces the availability of Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS) | Sep 13, 2023 | View |
| RMC No. 80-2023 | Clarifies issues relative to the implementation of Revenue Regulations No. 3-2023 and other related concerns on Value-Added Tax (VAT) zero-rate transactions on local purchases of the Registered Export Enterprises (REEs) and other entities granted with VAT zero-rate incentives under special laws and international agreements | Aug 9, 2023 | View |
| RMC No. 75-2023 | Extends the deadline for the replacement of Ask for Receipt Notice with Notice to Issue Receipt/invoice under RMO No. 43-2022 | Jul 5, 2023 | View |
| RMC No. 71-2023 | Provides streamlined guidelines and mandatory requirements for claims of Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group | Jun 23, 2023 | View |
| RMC No. 58-2023 | Clarifies the policies and guidelines on the issuance and validity of TIN Card and Certificate of Registration | May 19, 2023 | View |
| RMC No. 51-2023 | Notifies the loss of forty-eight (48) sets of unused/unissued BIR Form No. 2524 — Revenue Official Receipt | May 10, 2023 | View |
| RMC No. 48-2023 | Announces the availability of additional features and functionalities of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS) | May 5, 2023 | View |
| RMC No. 45-2023 | Publishes the full text of Fiscal Incentives Review Board Advisory No. 004-2023 clarifying the issues covering the transfer of registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector | Apr 19, 2023 | View |
| RMC No. 39-2023 | Notifies the loss of one (1) set of unused/unissued BIR Form No. 2524 — Revenue Official Receipt (ROR) | Mar 23, 2023 | View |
| RMC No. 36-2023 | Announces the availability of other registration-related online transactions, functions and features in the BIR Online Registration and Update System (ORUS) | Mar 20, 2023 | View |
| RMC No. 33-2023 | Clarifies the issuance and enforcement of Subpoena Duces Tecum | Mar 17, 2023 | View |
| RMC No. 24-2023 | Further clarifies the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and directly used in the registered project or activity | Feb 17, 2023 | View |
| RMC No. 12-2023 | Announces the availability of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS) | Jan 27, 2023 | View |
| RMC No. 3-2023 | Prescribes the policies and guidelines on the Online Registration of Books of Accounts | Jan 10, 2023 | View |
| RMC No. 153-2022 | Announces the availability of the BIR Online Registration and Update System (ORUS) | Dec 12, 2022 | View |
| RMC No. 152-2022 | Clarifies further the transitory provisions for the VAT zero-rate incentives under Sections 294(E) and 295(D), Title XIII of the Tax Code, as amended, and as implemented by Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules And Regulations (CREATE IRR) | Dec 7, 2022 | View |
| RMC No. 123-2022 | Clarifies the provisions of Revenue Regulations No. 6-2022 relative to the removal of the five (5) – year validity period on receipts/invoices | Aug 31, 2022 | View |
| RMC No. 122-2022 | Prescribes the guidelines in updating of registration information record of taxpayers who will enroll in the Bureau's Online Registration and Update System (ORUS) | Aug 22, 2022 | View |
| RMC No. 81-2022 | Notifies the loss of several BIR Form No. 2524 – Revenue Official Receipt (ROR) | Jun 30, 2022 | View |
| RMC No. 63-2022 | Clarifies the proper taxable base of Excise Tax in the manufacturer’s/assembler’s or importer’s sworn statement and integration of the monitoring, supervision and reporting of excisable products under Revenue Administrative Order No. 2-2014 | Apr 28, 2022 | View |