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 131 results: Memorandum Circulars issued in 2021
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 106-2021 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) | Oct 13, 2021 | View |
| RMC No. 105-2021 | Circularizes Memorandum Circular No. 89 issued by the Office of the President titled “Updating the Inventory of Exceptions to the Right to Access of Information Under Executive Order (EO) No. 02, Series of 2016” | Oct 4, 2021 | View |
| RMC No. 104-2021 | Announces the celebration of the 19th Anniversary of the Development Policy Research Month | Oct 1, 2021 | View |
| RMC No. 103-2021 | Publishes the full text of the letters from the Food and Drug Administration and the Department of Health containing updates to the List of VAT-Exempt Products under Republic Act (RA) Nos. 10963, 11467 and 11534 | Oct 1, 2021 | View |
| RMC No. 102-2021 | Prescribes the guidelines on the launching of the 3rd Generation Internal Revenue Stamps for purposes of ordering and inventory planning of importers and local manufacturers of cigarettes, heated tobacco products and vapor products due to the effectivity and implementation of RR No. 18-2021 | Sep 23, 2021 | View |
| RMC No. 101-2021 | Extends the deadline for the filing of applications and suspends the 90-day processing of VAT refund claims with the VAT Credit Audit Division | Sep 21, 2021 | View |
| RMC No. 100-2021 | Amends RMC Nos. 55-2014, 66-2014 and 78-2014 to transfer the requirement for certification from the Food and Drug Administration to the Bureau of Animal Industry | Sep 14, 2021 | View |
| RMC No. 99-2021 | Clarifies issues relative to the Value-Added Tax (VAT) Exemption of certain medicines and other medicinal devices for COVID-19 under Sections 109(1)(AA) and 109(1)(BB)(ii) of the National Internal Revenue Code of 1997 (Tax Code), as amended by Republic Act (RA) Nos. 10963 (TRAIN Law), 11467 and 11534 (CREATE Act) | Sep 1, 2021 | View |
| RMC No. 98-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2021 | Aug 18, 2021 | View |
| RMC No. 97-2021 | Clarifies the taxation of any income received by social media influencers | Aug 16, 2021 | View |
| RMC No. 96-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of June 2021 | Aug 13, 2021 | View |
| RMC No. 95-2021 | Publishes the Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” and published under RMC No. 85-2021 | Aug 10, 2021 | View |
| RMC No. 94-2021 | Clarifies the computation of Donor's Tax in case the heir waves/renounces his share from the specific property forming part of the estate of the decedent | Aug 10, 2021 | View |
| RMC No. 93-2021 | Suspends the running of the statute of limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country | Aug 9, 2021 | View |
| RMC No. 92-2021 | Extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division (VCAD) due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country | Aug 9, 2021 | View |
| RMC No. 91-2021 | Provides the guidelines in the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to August 20, 2021 for taxpayers under ECQ and MECQ | Aug 3, 2021 | View |
| RMC No. 90-2021 | Provides specific guidelines and procedures on the utilization of Tax Payment Certificate (TPC) issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program | Jul 28, 2021 | View |
| RMC No. 89-2021 | Circularizes RA No. 11534, titled “An Act Reforming the Corporate Income Tax and Incentives System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and for Other Purposes”, otherwise known as “Corporate Recovery and Tax Incentives for Enterprises Act” or CREATE” | Jul 19, 2021 | View |
| RMC No. 88-2021 | Circularizes the Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020 | Jul 16, 2021 | View |
| RMC No. 87-2021 | Prescribes the acceptance of Philippine Identification (PhilID) Card as an acceptable supporting document for proof of address and valid proof of identification for all transactions or frontline services with the BIR | Jul 15, 2021 | View |
| RMC No. 86-2021 | Circularizes the Memorandum of Agreement on Information Exchange and Reconciliation between Department of Energy, Bureau of Customs and Bureau of Internal Revenue | Jul 15, 2021 | View |
| RMC No. 85-2021 | Publishes the full text of the IATF Memorandum Circular No. 2021-1 dated June 3, 2021, by the Secretary of Department of Budget and Management and Chairman of Administrative Order 25 Inter-Agency Task Force, entitled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year 2021 under EO No. 80, s. 2012 and EO No. 201, s. 2016” | Jul 15, 2021 | View |
| RMC No. 84-2021 | Circularizes Executive Order No. 138 titled “Full Devolution of Certain Functions of the Executive Branch to Local Governments, Creation of a Committee on Devolution, and for Other Purposes” | Jul 15, 2021 | View |
| RMC No. 83-2021 | Circularizes the Implementing Rules and Regulations of Title XIII of Republic Act (RA) No. 8424, otherwise known as the "National Internal Revenue Code of 1997", as amended by RA No. 11534 (CREATE Act) | Jul 12, 2021 | View |
| RMC No. 82-2021 | Addresses the absence of confirmation/acknowledgement e-mail after uploading of documents to eAFS System | Jul 7, 2021 | View |