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 220 results: Memorandum Circulars on Banks and finance
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 79-2020 | Provides the guidelines in the filing of various returns and payment of tax due thereon by taxpayers under the jurisdiction of National Capital Region, Bulacan, Cavite, Laguna and Rizal | Aug 5, 2020 | View |
| RMC No. 78-2020 | Prescribes the guidelines for the filing of various returns and payment of tax due thereon for taxpayers under the jurisdiction of Revenue Region No. 13 – Cebu City | Jul 30, 2020 | View |
| RMC No. 72-2020 | Amends Revenue Memorandum Circular No. 36-2020 relative to the removal of requirement for submission of photocopies of documents evidencing credit extensions and credit restructurings granted by covered institution during ECQ | Jul 17, 2020 | View |
| RMC No. 67-2020 | Circularizes Republic Act No. 11439, entitled "An Act Providing for the Regulation and Reorganization of Islamic Banks" | Jul 2, 2020 | View |
| RMC No. 56-2020 | Further clarifies the manner of filing of returns and payment of internal revenue taxes until June 14, 2020 | Jun 2, 2020 | View |
| RMC No. 54-2020 | Announces the availability of the mobile application facility of the PayMaya Philippines, Inc. for the payment of internal revenue taxes | May 28, 2020 | View |
| RMC No. 36-2020 | Further clarifies the exemption from Documentary Stamp Tax of relief for qualified loans pursuant to RR No. 8-2020 and RMC No. 35-2020 | Apr 6, 2020 | View |
| RMC No. 35-2020 | Exempts from Documentary Stamp Tax the relief for loans granted under RR No. 8-2020 | Apr 2, 2020 | View |
| RMC No. 25-2020 | Prescribes the guidelines in the filing of the 2019 Income Tax Returns and submission of required attachments | Mar 17, 2020 | View |
| RMC No. 16-2020 | Circularizes the availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.6 | Feb 27, 2020 | View |
| RMC No. 14-2020 | Clarifies the taxability of the Bangko Sentral ng Pilipinas pursuant to Republic Act No. 11211 amending Section 125 of Republic Act No. 7653 (The New Central Bank Act) and other existing laws and revenue issuances | Feb 24, 2020 | View |
| RMC No. 13-2020 | Circularizes the availability of BIR Form Nos. 1600-VT and 1600-PT January 2018 Version | Feb 7, 2020 | View |
| RMC No. 12-2020 | Circularizes the availability of the revised BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange (LSE) or Through Initial and/or Secondary Public Offering)] January 2018 (ENCS) | Feb 7, 2020 | View |
| RMC No. 139-2019 | Prescribes the use of the enhanced BIR Form Nos. 1601-EQ and 1602Q January 2019 (ENCS) | Dec 20, 2019 | View |
| RMC No. 98-2019 | Publishes the full text of Republic Act No. 11439 entitled "An Act Providing for the Regulation and Organization of Islamic Banks" | Sep 12, 2019 | View |
| RMC No. 81-2019 | Notifies the availability of new payment facility utilizing the PESONet through Landbank Link.biz Portal online payment facility | Aug 14, 2019 | View |
| RMC No. 77-2019 | Publishes the full text of the Memorandum of Collaboration (MOC) and MOC Sub-Agreement to ensure safe and efficient data sharing in accordance with RA No. 10173, RA No. 10963 and EO No. 53 between BIR and the Insurance Commission | Aug 6, 2019 | View |
| RMC No. 76-2019 | Circularizes the availability of the new BIR Form No. 0620 (Monthly Remittance of Taxes Withheld on the Amount Withdrawn from the Decedent's Deposit Account) and BIR Form No. 1621 (Quarterly Remittance of Taxes Withheld on the Amount Withdrawn from the Decedent's Deposit Account) | Jul 31, 2019 | View |
| RMC No. 51-2019 | Informs taxpayers and others concerned of the availability of UnionBank Online Web and Mobile applications as additional channel of payment of internal revenue taxes | May 6, 2019 | View |
| RMC No. 45-2019 | Publishes the full text of EO No. 77 entitled, "Prescribing Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government Personnel" | Apr 11, 2019 | View |
| RMC No. 17-2019 | Prescribes the new BIR Form No. 1701A – Annual Income Tax Return for Individuals Earning Income purely from Business/Profession (those under the graduated Income Tax rates with Optional Standard Deduction as mode of deductions or those who opted to avail of the 8% flat Income Tax rate) January 2018 version | Jan 24, 2019 | View |
| RMC No. 95-2018 | Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Philippine National Bank | Nov 12, 2018 | View |
| RMC No. 79-2018 | Publishes the full text of Republic Act No. 11055 entitled "An Act Establishing the Philippine Identification System" | Sep 7, 2018 | View |
| RMC No. 62-2018 | Clarifies the requirements on the withdrawal from the bank deposit account/s of a deceased depositor/joint depositor without the required Electronic Certifcate Authorizing Registration | Jul 10, 2018 | View |
| RMC No. 24-2018 | Prescribes the guidelines in filing, receiving and processing of 2017 Income Tax Returns including its attachments | Apr 13, 2018 | View |