BIR Library
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Showing 47 results: Memorandum Circulars on Rulings and opinions
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 31-2011 | Revokes BIR Ruling [DA-(VAT-057) 552-08] dated December 18, 2008 | Aug 4, 2011 | View |
| RMC No. 27-2011 | Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 | Jul 1, 2011 | View |
| RMC No. 25-2011 | Circularizes the revocation of BIR Ruling DA (DT-065) 715-2009 in relation to Certificate Authorizing Registration application of Metro Manila Pacific Corporation on its sale of Bonifacio Land Corp. shares | Jun 17, 2011 | View |
| RMC No. 15-2011 | Revokes BIR Ruling No. DA-563-2006 issued to Interadent Zahntechnik Phils., Incorporated pursuant to CTA E.B. Case No. 287 | Mar 16, 2011 | View |
| RMC No. 70-2010 | Circularizes the revocation of BIR Ruling Nos. DA-413-04 and DA-436-04 and clarifies the basis in computing depreciation of property, plant and equipment | Aug 24, 2010 | View |
| RMC No. 67-2010 | Circularizes the revocation of BIR Ruling No. DA-722-2006 issued in favor of Atlas Consolidated Mining and Development Corporation | Aug 10, 2010 | View |
| RMC No. 55-2010 | Circularizes the revocation of BIR Rulings issued to G&W Architects, Engineers and Projects Development Consultants relative to its “Build-To-Own” transactions | Jun 28, 2010 | View |
| RMC No. 54-2010 | Circularizes the revocation of BIR Ruling No. DA (C-322) 789-2009 relative to the issues on residential condominium project known as “The Ritzville Residence” of Ernesto Chuakaw, et al. | Jun 28, 2010 | View |
| RMC No. 20-2010 | Circularizes the revocation of BIR Ruling No. DA-245-2005 relative to the joint venture transactions between Meridien East Realty and Development Corporation and Century Properties, Inc. | Mar 9, 2010 | View |
| RMC No. 12-2010 | Circularizes the full text of Joint Rules and Regulations Implementing Articles 60, 61 and 144 of Republic Act No. 9520, otherwise known as the “Philippine Cooperative Code of 2008” in relation to RA No. 8424 or the National Internal Revenue Code, as amended | Feb 12, 2010 | View |
| RMC No. 31-2009 | Circularizes the memorandum of the Commissioner disallowing BSP claimed interest expense for taxable year 2005 | Jun 16, 2009 | View |
| RMC No. 26-2009 | Revokes/cancels BIR Ruling No. RR7-003-876 addressed to Trendset Manpower Services relative to its request for exemption from the 2% creditable withholding tax on the sale of services | May 11, 2009 | View |
| RMC No. 06-2009 | Circularizes the revocation of BIR Rulings similar to BIR Ruling No. DA (VAT-054) 529-2008 and clarifies the VATability of HMOs | Jan 28, 2009 | View |
| RMC No. 02-2009 | Circularizes the revocation of BIR Ruling No. DA (VAT-054) 529-2008 issued to MEDICARD Philippines Inc. | Jan 20, 2009 | View |
| RMC No. 51-2007 | Circularizes the revisions on the new paradigm in meeting the collection target as embodied in the memorandum issued by the OIC-CIR dated July 27, 2007 | Jul 31, 2007 | View |
| RMC No. 37-2007 | Clarifies and modifies the scope relative to the delegation of authority to sign rulings granting and/or confirming tax exemptions, tax incentives as well as tax treaty relief through the ruling process | May 30, 2007 | 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 |
| RMC No. 59-2005 | Clarifies the tax treatment of petroleum products sold to international marine vessels | Oct 24, 2005 | View |
| RMC No. 32-2005 | Publishes the full text of BIR Ruling No. 001-2005 subjecting the income realized by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995 that is not related to its registered activity/ies to regular internal revenue taxes | Jul 5, 2005 | View |
| RMC No. 48-2004 | Notifies the revocation/cancellation of BIR Ruling Nos. 076-88, 004-89 and 191-89 pursuant to Court of Tax Appeals Case No. 5233 | Jul 26, 2004 | View |
| RMC No. 17-2002 | Circularizes BIR Ruling No. 043-2000 relative to the taxability of cologne products as toilet waters | May 28, 2002 | View |
| RMC No. 15-2002 | Circularizes BIR Ruling No. 12-02 which contains the interpretation of the term “engaged in preferred areas of activities” used under tax treaty article on royalties | Apr 26, 2002 | View |