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 126 results: Memorandum Circulars issued in 2023
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 101-2023 | Notifies the loss of two (2) triplicate copies of used/issued BIR Form No. 0535 — Taxpayer Information Sheet | Oct 4, 2023 | View |
| RMC No. 100-2023 | Clarifies certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of RR No. 2-2023 | Oct 4, 2023 | View |
| RMC No. 99-2023 | Clarifies the applicable taxes due on sale of real property considered as ordinary assets of the seller and other relevant matters | Oct 3, 2023 | View |
| RMC No. 98-2023 | Enjoins all BIR officials and employees to participate in the celebration of the 34th National Statistics Month | Sep 28, 2023 | View |
| RMC No. 97-2023 | Provides tax compliance reminders to all candidates and other participants in any national or local elections, including Barangay or Sangguniang Kabataan (SK) Elections | Sep 22, 2023 | View |
| RMC No. 96-2023 | Circularizes the new Daily Minimum Wage Rates in certain Sectors/lndustries under Region VII (Central Visayas) as prescribed by Wage Order No. ROVII-24 | Sep 19, 2023 | View |
| RMC No. 95-2023 | Circularizes the new Daily Minimum Wage Rates in certain Sectors/lndustries under Region IV-A (CALABARZON) as prescribed by Wage Order No. IVA-20 | Sep 19, 2023 | View |
| RMC No. 94-2023 | Announces the availability of Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS) | Sep 13, 2023 | View |
| RMC No. 93-2023 | Publishes the Updated List of registered manufacturers/importers/exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products and novel tobacco products and integration of the requirements for compliance purposes | Sep 13, 2023 | View |
| RMC No. 92-2023 | Announces the availability of BIR Form No. 1621 in the Electronic Filing and Payment System (eFPS) | Sep 13, 2023 | View |
| RMC No. 91-2023 | Circularizes the amendment to Rule 18, Section 5 of the Implementing Rules and Regulations (IRR) of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act) | Sep 11, 2023 | View |
| RMC No. 90-2023 | Publishes the full text of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2023-1 by the Secretary of Department of Budget and Management (DBM) and Chairman of Administrative Order (AO) 25 IATF, titled "Guidelines on the Grant of the Performance Based Bonus (PBB) for the Fiscal Year (FY) 2023 under Executive Order (EO) No. 80, s. 2012 and Executive Order No. 201, s. 2016 | Sep 11, 2023 | View |
| RMC No. 89-2023 | Publishes the full text of the Memorandum of Agreement between the BIR and National Library of the Philippines (NLP) | Sep 7, 2023 | View |
| RMC No. 88-2023 | Publishes the full text of COMELEC Law Department Memorandum No. 23-05282 dated August 24, 2023 in connection with the October 30, 2023 Barangay and Sangguniang Kabataan Elections (BSKE) | Sep 4, 2023 | View |
| RMC No. 87-2023 | Enjoins all BIR officials and employees to participate in the celebration of the 21st Anniversary of the Development Policy Research Month | Aug 31, 2023 | View |
| RMC No. 86-2023 | Circularizes the List of Qualified Personal Equity and Retirement Account (PERA) eligible products duly approved by the Securities and Exchange Commission (SEC) | Aug 22, 2023 | View |
| RMC No. 85-2023 | Publishes the consolidation of the BIR's Freedom of Information (FOI) Manual | Aug 15, 2023 | View |
| RMC No. 84-2023 | Announces the availability of the revised BIR Form No. 2200-M (January 2018 ENCS) v2 | Aug 15, 2023 | View |
| RMC No. 83-2023 | Circularizes RA No. 11956 (An Act Further Amending Republic Act No. 11213, Otherwise Known as the “Tax Amnesty Act”, as Amended by Republic Act No. 11569, by Extending the Period of Availment of the Estate Tax Amnesty Until June 14, 2025, and for Other Purposes) | Aug 14, 2023 | View |
| RMC No. 82-2023 | Publishes the full text of the Memorandum of Agreement between the BIR and its multi-sectoral partners | Aug 14, 2023 | View |
| RMC No. 81-2023 | Notifies the loss of one (1) pad of unused/unissued BIR Form No. AF51 – Accountable Form No. 51 | Aug 9, 2023 | View |
| RMC No. 80-2023 | Clarifies issues relative to the implementation of Revenue Regulations No. 3-2023 and other related concerns on Value-Added Tax (VAT) zero-rate transactions on local purchases of the Registered Export Enterprises (REEs) and other entities granted with VAT zero-rate incentives under special laws and international agreements | Aug 9, 2023 | View |
| RMC No. 79-2023 | Announces the availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q and 2552 in the Electronic Filing and Payment System (eFPS) | Aug 8, 2023 | View |
| RMC No. 78-2023 | Prescribes the administrative requirements for importers and manufacturers of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of heated tobacco products and vapor products | Aug 4, 2023 | View |
| RMC No. 69-2023 | Reverts the rates of Percentage Tax, Minimum Corporate Income Tax, and Regular Corporate Income Tax on proprietary educational institutions and not for profit hospitals, pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act [CREATE]) | Aug 4, 2023 | View |