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 113 results: Memorandum Circulars on Penalties and compromise
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 92-2019 | Publishes the full text of the RA No. 11346 entitled "An Act Increasing the Excise Tax on Tobacco Products Imposing Excise Tax on Heated Tobacco Products and Vapor Products, Increasing the Penalties for Violations of Provisions on Articles Subject to Excise Tax, and Earmarking a Portion of the Total Excise Tax Collection from Sugar-Sweetened Beverages, Alcohol, Tobacco, Heated Tobacco and Vapor Products for Universal Health Care, Amending for this Purpose Sections 144, 145, 146, 147, 152, 164, 260, 262, 263, 265, 288 and 289, Repealing Section 288(B) and 288(C), and Creating New Sections 263-A, 265-B and 288-A of the NIRC of 1997, as Amended by RA No. 10968 and for Other Purposes" | Sep 5, 2019 | View |
| RMC No. 85-2019 | Circularizes the full text of Joint Circular No. 001-2019 of the DOF, BIR and BOC entitled "Prescribing the Implementing Guidelines of the Fuel Marking Program pursuant to Republic Act No. 10963 (TRAIN Law)" | Aug 22, 2019 | View |
| RMC No. 57-2019 | Clarifies certain issues on Tax Amnesty on Delinquencies under Revenue Regulations No. 4-2019, which implemented certain provisions of Republic Act No. 11213 (Tax Amnesty Act) | May 31, 2019 | View |
| RMC No. 42-2019 | Mandates the re-application for registration of Cash Register Machines, Point-of-Sale machines, Special Purpose Machines and other sales machines or software with Permits to Use issued for the month of January 2019 | Apr 10, 2019 | View |
| RMC No. 39-2019 | Circularizes the Implementing Rules and Regulations prescribed under DOH's Administrative Order No. 2018-0012, which strengthened the Anti-Hospital Deposit Law by increasing the penalties for the refusal of hospitals and medical clinics to administer appropriate initial medical treatment and support in emergency or serious cases, amending for the Purpose Batas Pambansa Bilang 702, as amended By RA No. 8344 | Mar 27, 2019 | View |
| RMC No. 26-2019 | Circularizes RA No. 11213 entitled "An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies", together with the Veto Message of President Rodrigo R. Duterte | Feb 26, 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. 72-2018 | Reiterates/supplements the existing policies, guidelines and procedures relative to the validation and monitoring of sales declaration of taxpayers generated from POS/CRM/SPM/other sales receipting system software, receipting/invoicing of Computerized Accounting System (CAS), including online sales transactions; and from manual invoices/receipts/supplemental commercial documents | Aug 30, 2018 | View |
| RMC No. 59-2018 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2018-1 issued by the Department of Budget and Management, titled "Guidelines on the Grant of the Performance-Based Bonus (PBB) for Fiscal Year 2018" | Jul 3, 2018 | View |
| RMC No. 56-2018 | Circularizes the full text of RA No. 11032, "An Act Promoting Ease of Doing Business and Efficient Delivery of Government Service, Amending for the Purpose Republic Act No. 9485, Otherwise Known as the Anti-Red Tape Act of 2007, and for Other Purposes". Otherwise Known as the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018" | Jun 26, 2018 | View |
| RMC No. 55-2018 | Clarifies the functions of the Office of the Regional Director relative to the approval and signing of decisions on Administrative Cases under Revenue Administrative Order (RAO) No. 3-2014, as amended by RAO No. 4-2017 | Jun 21, 2018 | View |
| RMC No. 54-2018 | Clarifies the imposition of penalties and interest on the filing of an amended return | Jun 21, 2018 | View |
| RMC No. 46-2018 | Circularizes the Ruling on the proper interpretation of Section 214 of the National Internal Revenue Code of 1997, as Amended | Jun 5, 2018 | View |
| RMC No. 28-2018 | Advises taxpayers to disregard the penalties computed by the Electronic Filing and Payment System (eFPS) in BIR Form Nos. 1602 and 1603 of the eFPS | Apr 30, 2018 | View |
| RMC No. 21-2018 | Circularizes Memorandum No. 016-2018 regarding the imposition of surcharge, interest and compromise penalty for filing of an amended tax return | Apr 5, 2018 | View |
| RMC No. 100-2017 | Clarifies the sanctions for non-submission of Alphabetical List of Employees/Payees of income payments | Dec 19, 2017 | View |
| RMC No. 91-2017 | Implements the nationwide Z-Reading and Post-Evaluation of Cash Register Machine, Point-of-Sale machine and other sales receipting system software | Nov 3, 2017 | View |
| RMC No. 78-2017 | Publishes the full text of Republic Act (RA) No. 10932, entitled "An Act Strengthening the Anti-Hospital Deposit Law by Increasing the Penalties for the Refusal of Hospitals and Medical Clinics to Administer Appropriate Initial Medical Treatment and Support in Emergency or Serious Cases, Amending for the Purpose Batas Pambansa Bilang 702, Otherwise Known as "An Act Prohibiting the Demand of Deposits or Advance Payments for the Confinement or Treatment of Patients in Hospitals and Medical Clinics in Certain Cases", as Amended by RA No. 8344, and for Other Purposes" | Sep 26, 2017 | View |
| RMC No. 46-2017 | Publishes the full text of RA No. 10926, which extends for 25 years the franchise granted to Smart Communications, Inc. to establish, maintain, lease and operate Integrated Telecommunications/Computer/Electronic Services and Stations throughout the Philippines for public domestic and international telecommunications and for other purposes | Jun 20, 2017 | View |
| RMC No. 45-2017 | Publishes the full text of Executive Order No. 19, entitled "Reduction and Condonation of Real Property Taxes and Interests / Penalties Assessed on the Power Generation Facilities of Independent Power Producers under Build-Operate-Transfer Contracts with Government-Owned or -Controlled Corporations" | Jun 20, 2017 | View |
| RMC No. 36-2017 | Prescribes the use of BIR Form Nos. 2342, 2343, 0427 and 0428 pursuant to RMO No. 3-2017 | May 3, 2017 | View |
| RMC No. 108-2016 | Informs BIR personnel of the advisory given to Authorized Agent Banks to manually accept "over-the-counter" Withholding Tax returns and payments thereon due to unavailability of eFPS | Nov 10, 2016 | View |
| RMC No. 65-2016 | Clarifies the proper due dates for filing of returns and payment of taxes for the purpose of imposition of penalties for late filing and/or late payment. | Jun 23, 2016 | View |
| RMC No. 50-2016 | Reminds all BIR officials and employees relative to the unauthorized divulgence of information and its corresponding penalties | Apr 22, 2016 | View |
| RMC No. 23-2016 | Publishes the full text of Implementing Rules and Regulations of Republic Act No. 10643 entitled "An Act to Effectively Instill Health Consciousness Through Graphic Health Warnings on Tobacco Products" | Feb 23, 2016 | View |