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Showing 72 results: Memorandum Circulars on Large taxpayers
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 2-2021 | Prescribes the guidelines in the handling of enlisted/delisted Large Taxpayers | Jan 8, 2021 | 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. 121-2020 | Announces the pilot implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) | Nov 17, 2020 | View |
| RMC No. 112-2020 | Suspends the enlisting/delisting of Large Taxpayers | Oct 16, 2020 | View |
| RMC No. 72-2020 | Amends Revenue Memorandum Circular No. 36-2020 relative to the removal of requirement for submission of photocopies of documents evidencing credit extensions and credit restructurings granted by covered institution during ECQ | Jul 17, 2020 | View |
| RMC No. 143-2019 | Clarifies the inclusion of taxpayers as top Withholding Agents who are obliged to remit the 1% and 2% Creditable Withholding Taxes pursuant to the criteria of Revenue Regulations No. 7-2019 | Dec 27, 2019 | View |
| RMC No. 104-2019 | Mandates all Revenue District Offices to submit to Excise Large Taxpayers Field Operations Division the list of all retail gasoline stations within their areas of jurisdiction | Oct 9, 2019 | View |
| RMC No. 64-2019 | Clarifies the issuance of Delinquency Verification Certificate for claims for Value-Added Tax Credit/Refund | Jun 18, 2019 | View |
| RMC No. 49-2019 | Decentralizes the accreditation of Cash Register Machines, Point-of-Sales Machines, Sales Receipting Software and other machines generating receipts/invoices at the National Office, Revenue Regions and Revenue District Offices | Apr 29, 2019 | View |
| RMC No. 72-2018 | Reiterates/supplements the existing policies, guidelines and procedures relative to the validation and monitoring of sales declaration of taxpayers generated from POS/CRM/SPM/other sales receipting system software, receipting/invoicing of Computerized Accounting System (CAS), including online sales transactions; and from manual invoices/receipts/supplemental commercial documents | Aug 30, 2018 | View |
| RMC No. 17-2018 | Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) | Mar 8, 2018 | View |
| RMC No. 95-2017 | Provides guidelines on the tax treatment of the Government Securities Repurchase Transactions governed by the Global Master Repurchase Agreement | Nov 16, 2017 | View |
| RMC No. 89-2017 | Amends RMC No. 51-2007 relative to the processing of claims for issuance of tax refund/Tax Credit Certificate (TCC) and the revenue officials authorized to approve and/or issue the tax refund/TCC | Oct 24, 2017 | View |
| RMC No. 10-2017 | Clarifies the bookeeping requirements of National Government Agencies, Government Agencies and Instrumentalities and Government-Owned and-Controlled Corporations | Jan 19, 2017 | View |
| RMC No. 68-2015 | Mandates the accreditation of all Cash Register Machines, Point-of-Sale machines and other sales machines/receipting software at the BIR National Office | Oct 27, 2015 | View |
| RMC No. 59-2015 | Announces the availability of Update of Exemption of Employees Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employees' Information) and 2305 Batch File Validation Module | Sep 17, 2015 | View |
| RMC No. 36-2015 | Prescribes the mandatory one-time submission of Inventory List of all Cash Register Machines, Point of Sales Machines, Special Purpose Machines and/or any other similar machines | Jun 29, 2015 | View |
| RMC No. 10-2015 | Prescribes the policies relative to the filing of Income Tax Returns (BIR Form No. 1700) by employees belonging to employers identified as Large Taxpayers | Mar 24, 2015 | View |
| RMC No. 45-2014 | Prescribes the use of the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and Electronic Sales Reporting (eSales) Systems | May 28, 2014 | View |
| RMC No. 44-2014 | Declares BIR Form No. 2332 (Certificate of Accreditation) as Accountable Form | May 23, 2014 | View |
| RMC No. 20-2014 | Prescribes the guidelines in the filing, receiving and processing of Taxable Year 2013 Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) under RR No. 2-2014 | Apr 4, 2014 | View |
| RMC No. 52-2013 | Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters | Aug 12, 2013 | View |
| RMC No. 41-2012 | Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices | Aug 9, 2012 | View |
| RMC No. 92-2010 | Prescribes the re-implementation of the Electronic Sales (eSales) reporting on a pilot mode | Dec 2, 2010 | View |
| RMC No. 84-2010 | Prescribes the guidelines and procedures in requiring all taxpayers engaged in the customs brokerage business to submit a list of their respective importers with their Accreditation Number | Nov 18, 2010 | View |