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 72 results: Memorandum Circulars issued in 2009
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 47-2009 | Publishes the full text of Circular No. 2009-002 issued by the Commission on Audit entitled "Reinstituting Selective Pre-Audit on Government Transactions" | Aug 20, 2009 | View |
| RMC No. 46-2009 | Notifies the loss of three sets of unused BIR Form No. 1954 – Certificate Authorizing Registration | Aug 20, 2009 | View |
| RMC No. 45-2009 | Circularizes the implementation of the eRegistration System (Enhanced eTIN) | Aug 18, 2009 | View |
| RMC No. 44-2009 | Notifies the loss of one pad of unused BIR Form No. 0423 – Apprehension Slip | Aug 7, 2009 | View |
| RMC No. 43-2009 | Notifies the loss of one pad of unused BIR Form No. 2524 – Revenue Official Receipt | Aug 7, 2009 | View |
| RMC No. 42-2009 | Publishes the full text of the DOF-DBM-DILG-DENR Joint Circular No. 2009-1 on the updated guidelines and procedures on the release of the share of Local Government Units from the collections derived by the national government from mining taxes | Jul 29, 2009 | View |
| RMC No. 41-2009 | Clarifies the meaning of the term “Managerial and Technical Positions” under Section 25(C) of the Tax Code of 1997, as amended | Jul 24, 2009 | View |
| RMC No. 40-2009 | Notifies the loss of 35 unused sets and 3 used/issued triplicate sopies of BIR Form No. 0535-Taxpayer Information Sheet | Jul 24, 2009 | View |
| RMC No. 39-2009 | Notifies the loss of four original copies of Tax Credit Certificates issued to HJR International Corporation | Jul 23, 2009 | View |
| RMC No. 38-2009 | Notifies the disposal of 74 sets of old blank Tax Credit Certificate (BIR Form No. 2320) | Jul 20, 2009 | View |
| RMC No. 37-2009 | Notifies the loss of one original copy of Tax Credit Certificate issued to Rio Tuba Nickel Mining Corporation | Jul 15, 2009 | View |
| RMC No. 36-2009 | Publishes the full text of Executive Order No. 800 entitled “An Order Transferring the Administrative Supervision of the Securities and Exchange Commission from the Department of Finance to the Department of Trade and Industry” | Jul 8, 2009 | View |
| RMC No. 35-2009 | Publishes the full text of National Budget Circular No. 519 entitled “Guidelines on the Release of Funds for FY 2009” | Jun 29, 2009 | View |
| RMC No. 34-2009 | Publishes the full text of National Budget Circular No. 2005-520 entitled “Revised Rates of Representation and Transportation Allowances” | Jun 29, 2009 | View |
| RMC No. 33-2009 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2009 | Jun 24, 2009 | View |
| RMC No. 32-2009 | Notifies the loss of one set of unused BIR Form No. 0421 – Tax Verification Notice | Jun 23, 2009 | 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. 30-2009 | Circularizes the relevant portions of HUDCC Resolution No. 1, Series of 2008, approving the adjustment of the price ceiling for socialized housing | Jun 3, 2009 | View |
| RMC No. 29-2009 | Clarifies certain issues relative to the processing of claims for tax credit/refund | Jun 3, 2009 | View |
| RMC No. 28-2009 | Circularizes the full text of the BIR-TMAP Memorandum of Agreement and the guidelines and mechanics for the conduct of the “2009 Search for Exemplary Revenue Employees from Luzon” | May 15, 2009 | View |
| RMC No. 27-2009 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2009 | May 14, 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. 25-2009 | Circularizes the transition procedures for all eFPS filers in filing tax returns affected by RA No. 9504 and RR No. 7-2008 | May 11, 2009 | View |
| RMC No. 24-2009 | Circularizes the relevant excerpts from the Supreme Court Decision in GR No. 171138 on the issue of the imposition of Documentary Stamp Tax on pawn tickets | May 8, 2009 | View |
| RMC No. 23-2009 | Reiterates the policies and procedures relative to revalidation of Letters of Authority, issuance of Subpoena Duces Tecum and review of cases by the Assessment Division in the Regional Office | May 8, 2009 | View |