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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 72 results: Memorandum Circulars on Large taxpayers
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 68-2010 | Prescribes the guidelines and procedures in granting the request of Large Taxpayers for extension in complying with the requirements for the mandatory use of Computerized Accounting System | Aug 13, 2010 | View |
| RMC No. 01-2010 | Defers the implementation of RR No. 7-2009 relative to the eDST System | Jan 8, 2010 | View |
| RMC No. 51-2009 | Clarifies the Requirement for the Submission of Summary Lists of Sales (SLS)/Summary Lists of Purchases (SLP); the imposition of penalties for their non-submission; the issuance of Subpoena Duces Tecum; and the imposition of penalties for failure to obey summons | Sep 16, 2009 | View |
| RMC No. 50-2009 | Reiterates the implementation of RMC No. 19-2009 re: Transition Procedures Relative to the Issuance and Cancellation of “Permit to Use” Cash Register Machine, Point-of-Sale (POS) Machine, Special Purpose Machine (SPM) and other similar sales machines | Sep 16, 2009 | View |
| RMC No. 19-2009 | Prescribes the transition procedures relative to the issuance and cancellation of “Permit to Use” Cash Register Machine,Point of Sales Machine, Special Purpose Machine and other similar sales machines | Apr 13, 2009 | View |
| RMC No. 82-2008 | Circularizes the procedures for registration of manual books of accounts | Dec 23, 2008 | View |
| RMC No. 38-2008 | Requires the continuous observance of the existing responsibilities by large taxpayers transferred from the supervision of Large Taxpayers Service to the Regional Offices | May 13, 2008 | View |
| RMC No. 03-2008 | Circularizes the transition procedures for all eFPS filers in using the enhanced BIR Form No. 1702Q – Quarterly Income Tax Return for corporations and partnerships (October 2007 [ENCS]) | Jan 7, 2008 | View |
| RMC No. 89-2007 | Directs all large taxpayers to strictly comply with the Electronic Filing and Payment System regulations relative to the mandatory e-Filing of tax returns and e-Payment of taxes due thereon | Dec 18, 2007 | View |
| RMC No. 51-2007 | Circularizes the revisions on the new paradigm in meeting the collection target as embodied in the memorandum issued by the OIC-CIR dated July 27, 2007 | Jul 31, 2007 | View |
| RMC No. 05-2007 | Circularizes the guidelines in the implementation of RR Nos. 13-2001 and 15-2006 for taxpayers under the jurisdiction of the Large Taxpayers Service | Jan 23, 2007 | View |
| RMC No. 60-2006 | Prescribes the necessary steps to ensure that only authentic Tax Debit Memos are received by the Revenue District Offices and/or Authorized Agent Banks | Oct 9, 2006 | View |
| RMC No. 40-2006 | Clarifies certain issues concerning the jurisdictions of the Large Taxpayer Service, the Enforcement Service and the Revenue Regions, including the Revenue District Offices and Divisions under them. | Jul 13, 2006 | View |
| RMC No. 72-2005 | Prescribes the transition procedures for all Electronic Filing and Payment System filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affected by the new VAT Law (R.A. 9337) | Dec 22, 2005 | View |
| RMC No. 09-2005 | Clarifies the term "Financial Statement" as defined in Revenue Regulations No. 4-2005 | Mar 21, 2005 | View |
| RMC No. 71-2004 | Prescribes the mandatory availment of the Electronic Filing and Payment System and mandatory Electronic Submission of Summary List of Sales and Purchases and Annual Alphalist of Income Payees and Taxes Withheld | Nov 23, 2004 | View |
| RMC No. 51-2004 | Specifies BIR offices authorized to issue Tax Debit Memo (TDM) | Aug 13, 2004 | View |
| RMC No. 16-2004 | Publishes the full text of Bank Bulletin No. 2003-11 relative to internal revenue tax payment thru Tax Debit Memo. | Mar 10, 2004 | View |
| RMC No. 39-2003 | Clarifies the termination and handling of audit/investigation and reinvestigation/reconsideration of tax liabilities/returns of taxpayers under the jurisdiction of the Large Taxpayers Service, Enforcement Service and Legal Service, and those handled by the various task forces | Jun 30, 2003 | View |
| RMC No. 24-2002 | Prescribes the required procedures and electronic format in the submission of Quarterly List of Sales/Purchases | Jul 22, 2002 | View |
| RMC No. 13-2002 | Clarifies the venues for the filing of Income Tax returns of employees of establishments classified as regular large taxpayers, excise taxpayers and those under the jurisdiction of the Large Taxpayers District Offices in Makati and Cebu | Apr 11, 2002 | View |
| RMC No. 06-2002 | Prescribes the establishment of Tax Filing Centers at the Revenue District Offices, Large Taxpayers Assistance Division I and II and Large Taxpayers District Office-Makati to receive "No Payment" returns (exempt/break-even/refundable and "For Second Installment") | Feb 18, 2002 | View |