BIR Library

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Showing 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 88-2007Publishes the full text of EO No. 671 which designates entities that will certify and accredit charitable organizations as donee-institutions relative to the deductibility of contributions or gifts received by themDec 17, 2007View
RMC No. 87-2007Notifies the loss of one set of an unused BIR Form No. 1954-Certificate Authorizing RegistrationDec 14, 2007View
RMC No. 86-2007Notifies the loss of triplicate copy from one (1) set of a used BIR Form No. 0422-Mission OrderDec 14, 2007View
RMC No. 85-2007Notifies the loss of one (1) pad of an unused BIR Form No. AF51-Official ReceiptDec 14, 2007View
RMC No. 80-2007Prescribes the establishment of “BIR-On-Wheels” by the Revenue District Offices where there are taxpayers engaged in the business of privilege stores/”tiangges”, bazaars and like establishmentsDec 4, 2007View
RMC No. 76-2007Prescribes the additional mandatory documentary requirements for one-time transactions involving transfers of real propertyNov 19, 2007View
RMC No. 72-2007Circularizes the full text of Administrative Order No. 186 directing the City Assessor, Municipal Assessor and Provincial Assessor to annotate in all Tax Declarations the serial number of the CAR issued by the BIRNov 13, 2007View
RMC No. 68-2007Clarifies the authorized signatory in the Certificate Authorizing RegistrationNov 5, 2007View
RMC No. 67-2007Notifies the loss of five (5) sets of unused BIR Form No. 19.65 – Letter of AuthorityOct 30, 2007View
RMC No. 66-2007Notifies the loss of original copy from one (1) set of unused BIR Form No. 2524-Revenue Official Receipt with Serial No. ROR200502537996Oct 30, 2007View
RMC No. 65-2007Notifies the disposal of old blank Tax Credit Certificates (BIR Form No. 2320) and Tax Debit Memos (BIR Form No. 2321)Oct 30, 2007View
RMC No. 64-2007Notifies the loss of one (1) pad of unused BIR Form No. 2524 – Revenue Official ReceiptOct 16, 2007View
RMC No. 61-2007Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing RegistrationSep 19, 2007View
RMC No. 58-2007Notifies the loss of BIR Form No. 1918 – Authority to Release Imported GoodsSep 13, 2007View
RMC No. 56-2007Publishes the full text of Department Order No. 23-07 entitled “Mandating the Marking of Imported Kerosene and Fuel Oils Which are Entered Tax and Duty Free to Prevent the Unauthorized Diversion Thereof Into the Domestic Market and for Other Purposes”Aug 30, 2007View
RMC No. 55-2007Publishes the full text of Department Order No. 29-07 entitled “Implementing Rules and Regulations of Republic Act No. 9480,” otherwise known as “Tax Amnesty Act of 2007”Aug 28, 2007View
RMC No. 52-2007Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing RegistrationAug 7, 2007View
RMC No. 51-2007Circularizes the revisions on the new paradigm in meeting the collection target as embodied in the memorandum issued by the OIC-CIR dated July 27, 2007Jul 31, 2007View
RMC No. 42-2007Notifies the loss of sixteen (16) sets of unused BIR Form No. 1954 – Certificate Authorizing RegistrationJun 21, 2007View
RMC No. 40-2007Prescribes the guidelines for the implementation of the tax treatment on the development assistance activities of the United States Agency for International Development (USAID)in the PhilippinesJun 14, 2007View
RMC No. 36-2007Circularizes the full text of Executive Order No. 619, an Order creating and designating Special Economic Zones pursuant to Republic Act (RA) No. 7916, as amended by RA No. 8784, in relation to RA No. 7227, as amended by RA No. 9400, inside the Clark Freeport ZoneMay 30, 2007View
RMC No. 35-2007Notifies the loss of 76 unissued sets and the quadruplicate to quintuplicate copies from another 15 issued sets of BIR Form No. 2524 – Revenue Official ReceiptMay 18, 2007View
RMC No. 32-2007Circularizes the Memorandum of the Commissioner of Internal Revenue dated April 26, 2007 in relation to the new paradigm in meeting the collection targetMay 2, 2007View
RMC No. 31-2007Directs the strict implementation of the imposable sanctions with regard to the Tax Code provision and its implementing regulations on punishable acts of erring financial officers and/or tax practitionersApr 25, 2007View
RMC No. 26-2007Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Sojitz Philippines Corporation with Serial No. TCC200600000078Apr 11, 2007View