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Showing 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 54-2009Notifies the loss of one pad of unused Accountable Form No. 51 – Official Receipt with Serial Nos. ACF200700593951 to ACF200700594000Oct 1, 2009View
RMC No. 51-2009Clarifies the Requirement for the Submission of Summary Lists of Sales (SLS)/Summary Lists of Purchases (SLP); the imposition of penalties for their non-submission; the issuance of Subpoena Duces Tecum; and the imposition of penalties for failure to obey summonsSep 16, 2009View
RMC No. 50-2009Reiterates the implementation of RMC No. 19-2009 re: Transition Procedures Relative to the Issuance and Cancellation of “Permit to Use” Cash Register Machine, Point-of-Sale (POS) Machine, Special Purpose Machine (SPM) and other similar sales machinesSep 16, 2009View
RMC No. 46-2009Notifies the loss of three sets of unused BIR Form No. 1954 – Certificate Authorizing RegistrationAug 20, 2009View
RMC No. 45-2009Circularizes the implementation of the eRegistration System (Enhanced eTIN)Aug 18, 2009View
RMC No. 44-2009Notifies the loss of one pad of unused BIR Form No. 0423 – Apprehension SlipAug 7, 2009View
RMC No. 43-2009Notifies the loss of one pad of unused BIR Form No. 2524 – Revenue Official ReceiptAug 7, 2009View
RMC No. 40-2009Notifies the loss of 35 unused sets and 3 used/issued triplicate sopies of BIR Form No. 0535-Taxpayer Information SheetJul 24, 2009View
RMC No. 39-2009Notifies the loss of four original copies of Tax Credit Certificates issued to HJR International CorporationJul 23, 2009View
RMC No. 38-2009Notifies the disposal of 74 sets of old blank Tax Credit Certificate (BIR Form No. 2320)Jul 20, 2009View
RMC No. 37-2009Notifies the loss of one original copy of Tax Credit Certificate issued to Rio Tuba Nickel Mining CorporationJul 15, 2009View
RMC No. 35-2009Publishes the full text of National Budget Circular No. 519 entitled “Guidelines on the Release of Funds for FY 2009”Jun 29, 2009View
RMC No. 34-2009Publishes the full text of National Budget Circular No. 2005-520 entitled “Revised Rates of Representation and Transportation Allowances”Jun 29, 2009View
RMC No. 32-2009Notifies the loss of one set of unused BIR Form No. 0421 – Tax Verification NoticeJun 23, 2009View
RMC No. 28-2009Circularizes the full text of the BIR-TMAP Memorandum of Agreement and the guidelines and mechanics for the conduct of the “2009 Search for Exemplary Revenue Employees from Luzon”May 15, 2009View
RMC No. 23-2009Reiterates the policies and procedures relative to revalidation of Letters of Authority, issuance of Subpoena Duces Tecum and review of cases by the Assessment Division in the Regional OfficeMay 8, 2009View
RMC No. 17-2009Notifies the loss of one set of used but unissued BIR Form No. 1965 – Letter of Authority with Serial No. LOA200800014131Mar 31, 2009View
RMC No. 08-2009Notifies the loss of original copies from two (2) unused BIR Form No. 2524 – Revenue Official ReceiptFeb 17, 2009View
RMC No. 07-2009Notifies the loss of quadruplicate copy from one (1) set of unissued/filled-up BIR Form No. 2524 – Revenue Official ReceiptFeb 12, 2009View
RMC No. 82-2008Circularizes the procedures for registration of manual books of accountsDec 23, 2008View
RMC No. 79-2008Notifies the loss of duplicate copy from one (1) set of unused BIR Form No. 0421 – Tax Verification NoticeDec 12, 2008View
RMC No. 71-2008Notifies the loss of the duplicate to triplicate copies from 7 used sets of BIR Form No. 2524 – Revenue Official Receipt and another 31 unused sets of the same accountable formNov 4, 2008View
RMC No. 70-2008Notifies the loss of one (1) pad of Accountable Form No. 51Oct 21, 2008View
RMC No. 69-2008Notifies the cancellation of the missing triplicate copy from one issued set of BIR Form No. 2311 – Tax Debit Memo and one unissued set of the same accountable formOct 14, 2008View
RMC No. 66-2008Prescribes the venue for the filing of tax returns and payment of internal revenue taxes of newly transferred taxpayersSep 25, 2008View