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 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 20-2007Notifies the loss of 1 set of unused BIR Form No. 0423-Apprehension Slip with Serial No. APS200100001950Mar 16, 2007View
RMC No. 19-2007Notifies the loss of quadruplicate copy from one (1) set of unused BIR Form No. 2321-Tax Debit Memo with Serial No. 014726Mar 16, 2007View
RMC No. 18-2007Notifies the disposal of old blank Tax Credit Certificate (BIR Form No. 2310 and 2320) and Tax Debit Memo (BIR Form No. 2311 and 2321)Mar 16, 2007View
RMC No. 15-2007Publishes the full text of Memorandum of Agreement between the Philippine Economic Zone Authority and Bureau of Internal Revenue executed on March 1, 2007Mar 14, 2007View
RMC No. 13-2007Clarifies the tax treatment of reimbursable expenses made by personnel/officials of the government or any of its instrumentalities including government owned or controlled corporationsFeb 13, 2007View
RMC No. 10-2007Circularizes the memorandum of the Commissioner of Internal Revenue regarding tax mapping operations on properties for rent/leaseFeb 5, 2007View
RMC No. 08-2007Notifies the loss of 1 set and the duplicate and triplicate copies from another 1 set of unused BIR Form No. 0423 – Apprehension SlipFeb 2, 2007View
RMC No. 03-2007Publishes the full text of Memorandum Order No. 233 issued by President Gloria Macapagal-Arroyo directing the LRA, through the concerned Register of Deeds, to annotate in the Transfer Certificate of Title the serial number of the CAR issued by the BIR, and other pertinent detailsJan 17, 2007View
RMC No. 01-2007Notifies the loss of original copy from one set of unused BIR Form No. 2320 – Tax Credit Certificate with Serial No. 008350Jan 10, 2007View
RMC No. 72-2006Notifies the loss of the original copy of an unused BIR Form No. 2320-Tax Credit Certificate with Serial No. 011551Nov 20, 2006View
RMC No. 71-2006Notifies the loss of a quadruplicate copy from 1 set of an unused BIR Form No. 2320-Tax Credit Certificate with Serial No. 004750Nov 20, 2006View
RMC No. 70-2006Notifies the loss of 1 set of a previously cancelled BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200500040463Nov 20, 2006View
RMC No. 67-2006Prescribes the guidelines and procedure in the pre-audit by the Regional Offices of 2005 tax returns not selected for issuance of Letter of Authority/Audit Notice/Tax Verification Notice under RMO No. 11-2006, as amended by RMO No. 18-2006Nov 3, 2006View
RMC No. 65-2006Notifies the loss of original copy from 1 set of an unused BIR Form No. 2320-Tax Credit Certificate (Revised April, 1988)Oct 31, 2006View
RMC No. 64-2006Notifies the disposal of old blank Tax Credit Certificate (BIR Form Nos. 2310 and 2320) and Tax Debit Memo (BIR Form Nos. 2311 and 2321)Oct 31, 2006View
RMC No. 62-2006Clarifies the tax treatment of foreclosure sales initiated by the Department of Agrarian ReformOct 20, 2006View
RMC No. 60-2006Prescribes the necessary steps to ensure that only authentic Tax Debit Memos are received by the Revenue District Offices and/or Authorized Agent BanksOct 9, 2006View
RMC No. 56-2006Notifies the loss of one (1) set of unused BIR Form No. 2310-Tax Credit Certificate with Serial No. TCC200200002712Sep 18, 2006View
RMC No. 52-2006Notifies the loss of a previously cancelled BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400049960Aug 25, 2006View
RMC No. 51-2006Notifies the loss of the original copy of Tax Remittance Advice with Serial No. 736352Aug 22, 2006View
RMC No. 50-2006Notifies the loss of one (1) set of unused BIR Form No. 0422-Mission Order with Serial No. MSO200100004301Aug 16, 2006View
RMC No. 49-2006Declares BIR Form Nos. 2329 – Certificate of Exemption from Audit/Investigation and 0425 – Notice of Disqualification under No Audit Program as Accountable FormsAug 15, 2006View
RMC No. 48-2006Notifies the loss of the original copy from one (1) set of unissued BIR Form No. 2524-Revenue Official Receipt with Serial No. ROR200600212022Aug 14, 2006View
RMC No. 43-2006Notifies the loss of one (1) pad of unused BIR Form No. 0423-Apprehension SlipJul 19, 2006View
RMC No. 41-2006Notifies the loss of one (1) set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200500265354Jul 13, 2006View