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 89 results: Memorandum Circulars issued in 2014
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 64-2014 | Publishes the full text of memorandum from the Office of the Presidential Assistant for Rehabilitation and Recovery Infrastructure Cluster entitled "Minimum Performance Standards and Specifications for Public Buildings" | Aug 11, 2014 | View |
| RMC No. 63-2014 | Circularizes BIR Form No. 0217 – Application for Contractor's Final Payment Release Certificate (formerly BIR Form No. 2555) May 2014 Version | Aug 8, 2014 | View |
| RMC No. 62-2014 | Announces the availability of the enhanced BIR Website | Aug 1, 2014 | View |
| RMC No. 61-2014 | Revokes BIR Ruling No. DA (OSL-A1) 001-2008, which declared that creditable withholding taxes fall within the coverage of Republic Act No. 9480 | Jul 30, 2014 | View |
| RMC No. 60-2014 | Clarifies the applicability of RMC No. 8-2014 to General Professional Partnership in relation to RMC No. 3-2012 | Jul 24, 2014 | View |
| RMC No. 59-2014 | Revokes the provisional accreditation issued to deemed accredited printers pursuant to RR No. 15-2012 and in relation to RMC No. 6-2014 | Jul 22, 2014 | View |
| RMC No. 58-2014 | Publishes the full text of Supreme Court Resolution on the withholding of tax from the Special Allowance for the Judiciary | Jul 22, 2014 | View |
| RMC No. 57-2014 | Clarifies the provisions of RR No. 1-2013 on the use of Electronic Tax Remittance Advice | Jul 22, 2014 | View |
| RMC No. 56-2014 | Extends the deadline for submission of sales reports for the months of May and June 2014 via the enhanced and integrated Electronic Accreditation and Registration (eAccreg) and Electronic Sales Reporting (eSales) Systems | Jul 1, 2014 | View |
| RMC No. 55-2014 | Clarifies the livestock and poultry feeds or ingredients used in the manufacture of finished feeds to be exempt from VAT | Jun 27, 2014 | View |
| RMC No. 54-2014 | Clarifies the issues relative to the application for Value-Added Tax (VAT) refund/credit under Section 112 of the Tax Code, as amended | Jun 17, 2014 | View |
| RMC No. 53-2014 | Notifies the loss of several issued and unissued BIR Form No. 2524 – Revenue Official Receipts | Jun 17, 2014 | View |
| RMC No. 52-2014 | Further clarifies the issues and concerns in the implementation of the Mobile Revenue Collection Officers System (MRCOS) | Jun 11, 2014 | View |
| RMC No. 51-2014 | Clarifies the inurement prohibition under Section 30 of the National Internal Revenue Code of 1997 | Jun 11, 2014 | View |
| RMC No. 50-2014 | Reiterates and clarifies the requirement in the issuance of Withdrawal Certificate for every removal of petroleum or petroleum products | Jun 10, 2014 | View |
| RMC No. 49-2014 | Publishes the new minimum wage and provides advisory guidelines on productivity based pay for private establishments in Region-IVA | Jun 10, 2014 | View |
| RMC No. 48-2014 | Extends the deadline for submission of Electronic Sales (eSales) reports as transitory procedure using the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and eSales Systems | Jun 9, 2014 | View |
| RMC No. 47-2014 | Publishes the full text of the Memorandum of Understanding between the BIR and Home Development Mutual Fund | May 30, 2014 | View |
| RMC No. 46-2014 | Clarifies the taxability of Financial Lease for purposes of Documentary Stamp Tax | May 30, 2014 | 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. 43-2014 | Publishes the full text of Joint Memorandum Circular No. 2014-01 entitled “Open Data Philippines” issued by the Office of the Presidential Spokesperson, Secretary of Department of Budget and Management and Undersecretary of Presidential Communications Development and Strategic Planning Office | May 22, 2014 | View |
| RMC No. 42-2014 | Issues clarification on the Electronic Certificate Authorizing Registration (eCAR) Forms prescribed under RMC No. 40-2014 | May 21, 2014 | View |
| RMC No. 41-2014 | Revises the BIR's Agency Key Performance Indicators and Targets for CY 2014 – 2016 | May 19, 2014 | View |
| RMC No. 40-2014 | Prescribes the use of Electronic Certificate Authorizing Registration (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties) | May 15, 2014 | View |