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 69 results: Memorandum Circulars on Individuals and professionals
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 89-2012 | Clarifies the tax implications and recording of deposits/advances made by clients of General Professional Partnerships for expenses | Dec 28, 2012 | View |
| RMC No. 64-2012 | Clarifies the imposition of business taxes on professionals | Oct 31, 2012 | View |
| RMC No. 03-2012 | Clarifies the tax implications of General Professional Partnership | Jan 12, 2012 | View |
| RMC No. 40-2011 | Notifies the use of new Income Tax forms | Sep 5, 2011 | View |
| RMC No. 38-2011 | Clarifies the application of Expanded Withholding Tax on the payments of PHIC to medical practitioners and/or hospitals pertaining to PHIC members’ benefits | Sep 1, 2011 | View |
| RMC No. 45-2010 | Circularizes Section 4 and 5 of Republic Act No. 9994, relative to the grant of additional benefits and privileges to Senior Citizens, further amending Republic Act No. 7432, as amended | Jun 2, 2010 | View |
| RMC No. 23-2010 | Publishes the full text of Republic Act No. 9999 entitled “An Act Providing a Mechanism for Free Legal Assistance and for Other Purposes” | Mar 9, 2010 | View |
| RMC No. 16-2010 | Requires taxpayers to disclose their election to use the Optional Standard Deduction for taxable year 2009. | Mar 1, 2010 | View |
| RMC No. 66-2009 | Circularizes the full implementation of the eRegistration System | Dec 7, 2009 | View |
| RMC No. 65-2009 | Publishes the full text of Memorandum of Agreement between the Land Transportation Office and the Bureau of Internal Revenue | Nov 25, 2009 | View |
| RMC No. 45-2009 | Circularizes the implementation of the eRegistration System (Enhanced eTIN) | Aug 18, 2009 | View |
| RMC No. 28-2009 | Circularizes 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, 2009 | View |
| RMC No. 25-2009 | Circularizes the transition procedures for all eFPS filers in filing tax returns affected by RA No. 9504 and RR No. 7-2008 | May 11, 2009 | View |
| RMC No. 22-2009 | Clarifies the allowable claims for personal and additional exemptions and optional standard deduction pursuant to RR Nos. 10-2008 and 16-2008, respectively | May 5, 2009 | View |
| RMC No. 15-2008 | Circularizes the procedures and guidelines in the election of rank and file representatives for the National Selection Board | Feb 1, 2008 | View |
| RMC No. 33-2007 | Publishes the full text of PhilHealth Circular No. 24-2005 regarding the issuance of Official Receipts for PhilHealth reimbursements | May 15, 2007 | View |
| RMC No. 21-2005 | Circularizes the guidelines and policies for sourcing, pooling and distribution of Philhealth “Common Fund” in Department of Health (DOH) Hospitals and other Government Clinics and Hospitals | May 30, 2005 | View |
| RMC No. 14-2003 | Waives the imposition of penalties on professionals and brokers who failed to file their Value-Added Tax/Percentage Tax returns for the months of January and February | Mar 26, 2003 | View |
| RMC No. 06-2003 | Clarifies certain issues relative to the services rendered by individual professional practitioners, general professional partnerships, entertainers and professional athletes who are subject to the Value-Added Tax or Percentage Tax beginning January 1, 2003 | Jan 22, 2003 | View |