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 264 results: Memorandum Circulars on Invoices and receipts
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 31-2022 | Notifies the loss of several copies of BIR Form No. 2524 – Revenue Official Receipt (ROR) | Mar 25, 2022 | View |
| RMC No. 24-2022 | Clarifies issues relative to RR No. 21-2021 implementing the amendments to the Value-Added Tax (VAT) zero rating provisions under Sections 106 and 108 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Sections 294(E) and 295(D), Title XIII of the Tax Code, introduced by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations | Mar 9, 2022 | View |
| RMC No. 122-2021 | Clarifies the tax treatment of integrating the International Passenger Service Charge at the point of sale of airline tickets | Dec 14, 2021 | View |
| RMC No. 70-2021 | Notifies the loss of one (1) pad of unused BIR Form No. 2524 – Revenue Official Receipt | May 31, 2021 | View |
| RMC No. 69-2021 | Notifies the loss of (1) set of unused/unissued BIR Form No. 2524 – Revenue Official Receipt | May 31, 2021 | View |
| RMC No. 47-2021 | Notifies the loss of sixty-nine (69) sets of unused/unissued BIR Form No. 2524 – Revenue Official Receipt | Apr 6, 2021 | View |
| RMC No. 15-2021 | Announces the availability of Central Business Portal | Jan 27, 2021 | View |
| RMC No. 11-2021 | Notifies the loss of five (5) sets of unissued BIR Form No. 2524 – Revenue Official Receipt | Jan 22, 2021 | View |
| RMC No. 5-2021 | Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systems | Jan 8, 2021 | View |
| RMC No. 119-2020 | Notifies the loss of five (5) sets of unused/unissued BIR Form No. 2524 – Revenue Official Receipt | Nov 9, 2020 | View |
| RMC No. 112-2020 | Suspends the enlisting/delisting of Large Taxpayers | Oct 16, 2020 | View |
| RMC No. 69-2020 | Prescribes the revised procedures on the cancellation of Permit to Use (PTU) Cash Register Machines (CRM), Point-of-Sale (POS) Machines, and other similar sales machines generating receipts/invoices in compliance with Republic Act No. 11032 | Jul 13, 2020 | View |
| RMC No. 60-2020 | Notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIR | Jun 10, 2020 | View |
| RMC No. 47-2020 | Prescribes the guidelines on temporary measures adopted by taxpayers relative to the receipting/invoicing requirements during the Enhanced Community Quarantine (ECQ), in relation to the implementation of RA No. 11469 (Bayanihan to Heal as One Act) | May 11, 2020 | View |
| RMC No. 41-2020 | Extends the time for filing of application for new Authority to Print Receipts/Invoices of taxpayers with expiring principal and supplementary receipts/invoices and extends the use of expired principal and supplementary receipts/invoices | Apr 8, 2020 | View |
| RMC No. 10-2020 | Suspends the requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and allows their use subject to compliance requirement | Feb 6, 2020 | View |
| RMC No. 4-2020 | Notifies the loss of two (2) pads of unused/unissued BIR Form No. 2524 – Revenue Official Receipt | Jan 10, 2020 | View |
| RMC No. 126-2019 | Extends the use of the old versions of BIR Withholding Certificates/Forms – BIR Form Nos. 2306, 2307 and 2316 | Nov 26, 2019 | View |
| RMC No. 117-2019 | Amends Section II of Revenue Memorandum Circular No. 28-2019 relative to the use of Bureau of Internal Revenue Printed Receipt/Invoice | Nov 6, 2019 | View |
| RMC No. 114-2019 | Notifies the loss of three (3) pads of unused/unissued Accountable Form No. 51 – Official Receipt | Oct 22, 2019 | View |
| RMC No. 90-2019 | Notifies the loss of a duplicate copy from one (1) unused set of BIR Form No. 2524 (Revenue Official Receipt) | Aug 30, 2019 | View |
| RMC No. 72-2019 | Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524 | Jul 23, 2019 | View |
| RMC No. 69-2019 | Notifies the loss of one (1) unused set of BIR Form No. 2524-Revenue Official Receipt | Jul 9, 2019 | View |
| RMC No. 55-2019 | Clarifies the meaning of "Business Style" which is required in official receipts and invoices | May 22, 2019 | View |
| RMC No. 53-2019 | Notifies the loss of several Accountable Forms | May 7, 2019 | View |