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 143 results: Memorandum Circulars issued in 2019
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 118-2019 | Announces the availability of the eRegistration (eREG) System to Corporate or Non-Individual Taxpayer-Employers | Nov 8, 2019 | View |
| RMC No. 117-2019 | Amends Section II of Revenue Memorandum Circular No. 28-2019 relative to the use of Bureau of Internal Revenue Printed Receipt/Invoice | Nov 6, 2019 | View |
| RMC No. 116-2019 | Clarifies the tax treatment of Alien Individuals employed in the Philippines by Regional or Area Headquarters and Regional Operating Headquarters of Multinational Companies, Offshore Banking Units and Petroleum Service Contractors and Subcontractors pursuant to Section 4.C of Revenue Regulations No. 8-2018 | Nov 6, 2019 | View |
| RMC No. 115-2019 | Publishes the full text of several Republic Acts | Oct 31, 2019 | View |
| RMC No. 114-2019 | Notifies the loss of three (3) pads of unused/unissued Accountable Form No. 51 – Official Receipt | Oct 22, 2019 | View |
| RMC No. 113-2019 | Notifies the loss of one (1) set of used/filled-up/cancelled BIR Form No. 2298 – Product Replenishment Certificate | Oct 22, 2019 | View |
| RMC No. 112-2019 | Notifies the loss of several copies of used/filled-up but unissued BIR Form No. 2298 – Product Replenishment Certificate | Oct 22, 2019 | View |
| RMC No. 111-2019 | Circularizes the Consolidated Price of Sugar at Millsite for the month of September 2019 | Oct 22, 2019 | View |
| RMC No. 110-2019 | Publishes the full text of Memorandum Circular No. 2019-121 issued by the Department of Interior and Local Government (DILG), calling on all LGUs and NGAs to support the President’s directive to clear roads of illegal structures and constructions | Oct 21, 2019 | View |
| RMC No. 109-2019 | Publishes the full text of several Presidential Issuances | Oct 21, 2019 | View |
| RMC No. 108-2019 | Circularizes the amendment of the Qualification Standards for Revenue Officer I to IV (Collection) positions | Oct 16, 2019 | View |
| RMC No. 107-2019 | Extends the validity period of Certificates of Accreditation and Permits to Use pursuant to the provisions of Revenue Memorandum Circular (RMC) No. 55-2016, as amended, and RMC No. 30-2015 | Oct 15, 2019 | View |
| RMC No. 106-2019 | Circularizes the availability of revised BIR Form No. 2000-OT [Documentary Stamp Tax Declaration/Return (One Time Transactions)] January 2018 (ENCS) | Oct 11, 2019 | View |
| RMC No. 105-2019 | Clarifies the proper tax treatment of maternity leave benefits under Republic Act No. 11210 (105-Day Expanded Maternity Leave Law) | Oct 9, 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. 103-2019 | Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No. 6-2019 | Oct 4, 2019 | View |
| RMC No. 102-2019 | Provides additional issues relative to the implementation of Estate Tax Amnesty pursuant to the provisions under Title II of Republic Act No. 11213 (Tax Amnesty Act) | Oct 4, 2019 | View |
| RMC No. 101-2019 | Circularizes the revised policies on training/learning and development requirements for Division Chief and Executive/Managerial positions in government | Oct 2, 2019 | View |
| RMC No. 100-2019 | Circularizes the availability of revised BIR Form No. 2316 [Certificate of Compensation Payment/Tax Withheld] January 2018 (ENCS) | Sep 30, 2019 | View |
| RMC No. 99-2019 | Notifies the loss of thirteen (13) sets of used but unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transactions Involving Transfer of Real Properties | Sep 24, 2019 | View |
| RMC No. 98-2019 | Publishes the full text of Republic Act No. 11439 entitled "An Act Providing for the Regulation and Organization of Islamic Banks" | Sep 12, 2019 | View |
| RMC No. 97-2019 | Publishes the full text of several Republic Acts | Sep 12, 2019 | View |
| RMC No. 96-2019 | Publishes the full text of several Republic Acts | Sep 12, 2019 | View |
| RMC No. 95-2019 | Enjoins all BIR officials and employees to participate in the celebration of the 30th National Statistics Month | Sep 10, 2019 | View |
| RMC No. 94-2019 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2019-1 (Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019) | Sep 9, 2019 | View |