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 76 results: Memorandum Circulars issued in 2013
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 51-2013 | Notifies the loss of original copies from 2 unused sets of BIR Form No. 2313 – Certificate Authorizing Registration | Jul 22, 2013 | View |
| RMC No. 50-2013 | Clarifies the “Tentative Annual Income Tax Returns” being filed by certain taxpayers | Jul 18, 2013 | View |
| RMC No. 49-2013 | Circularizes the revocation of Certification Ruling issued under SN No. 391-2009 | Jul 10, 2013 | View |
| RMC No. 48-2013 | Issues tax compliance reminders to participants of the May 13, 2013 midterm elections | Jul 8, 2013 | View |
| RMC No. 47-2013 | Notifies the loss of several accountable forms | Jul 1, 2013 | View |
| RMC No. 46-2013 | Clarifies the taxability of benefits under Collective Negotiations Agreement granted to government employees’ organizations duly approved/accredited by the Civil Service Commission | Jun 26, 2013 | View |
| RMC No. 45-2013 | Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt | Jun 11, 2013 | View |
| RMC No. 44-2013 | Extends the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters | Jun 11, 2013 | View |
| RMC No. 43-2013 | Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt | May 28, 2013 | View |
| RMC No. 42-2013 | Notifies the loss of 4 sets of previously cancelled BIR Form No. 0402 – Authority to Cancel Assessment | May 21, 2013 | View |
| RMC No. 41-2013 | Publishes the full text of Implementing Rules and Regulations of RA No. 10165, otherwise known as the "Foster Care Act of 2012" | May 16, 2013 | View |
| RMC No. 40-2013 | Circularizes the full text of RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” | May 14, 2013 | View |
| RMC No. 39-2013 | Clarifies the guidelines on the receipt of protest letter on Final Assessment Notices and Final Decision on Disputed Assessments | May 7, 2013 | View |
| RMC No. 38-2013 | Clarifies the implication of Legal Petition Notices/ Declarations and similar documents on the audit/assessment process | May 3, 2013 | View |
| RMC No. 37-2013 | Publishes the full text of Department Order No. 17-2013 of the Department of Finance relative to the priority measures for implementation by the Bureau of Customs | May 3, 2013 | View |
| RMC No. 36-2013 | Publishes the full text of Commission on Audit Circular No. 2013-004, entitled "Information and Publicity on Programs/Projects/Activities of Government Agencies" | May 2, 2013 | View |
| RMC No. 35-2013 | Publishes the full text of Department Order (DO) No. 18-2013 of the DOF on the amendment of Section 12 of DO No. 03-08 entitled “Rules and Regulations to Implement Republic Act 9400, An Act Amending Republic Act 7227, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes.” | Apr 29, 2013 | View |
| RMC No. 34-2013 | Clarifies the proper accomplishment and filing of Estate Tax returns | Apr 26, 2013 | View |
| RMC No. 33-2013 | Clarifies the Income Tax and Franchise Tax due from PAGCOR, its contractees and licensees | Apr 23, 2013 | View |
| RMC No. 32-2013 | Notifies the loss of 50 sets of unused BIR Form No. 2231 – Withdrawal Certificate | Apr 15, 2013 | View |
| RMC No. 31-2013 | Prescribes the guidelines on the taxation of compensation income of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | Apr 12, 2013 | View |
| RMC No. 30-2013 | Strictly implements the provisions of RR No. 9-2001, as amended, regarding the electronic filing of tax returns and electronic payment of taxes due thereon | Apr 8, 2013 | View |
| RMC No. 29-2013 | Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employees | Apr 2, 2013 | View |
| RMC No. 28-2013 | Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012 | Apr 1, 2013 | View |
| RMC No. 27-2013 | Provides guidelines in the filing, receiving and processing of TY 2012 Income Tax Returns and prescribes the additional attachment of the regular allowable itemized deductions to BIR Form November 2011 ENCS versions | Mar 20, 2013 | View |