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 77 results: Memorandum Circulars issued in 2006
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 27-2006 | Publishes the full text of Executive Order No. 525 issued by the President of the Philippines entitled "Creating a Special Task Force to Investigate Irregularities Committed in Relation to the Payment of Taxes in Transfers of Titles of Real Properties and For Other Purposes." | May 5, 2006 | View |
| RMC No. 26-2006 | Provides basic questions and answers to clarify certain provisions of Revenue Regulations No. 3-2006, more particularly on the printing requirements of Section 23 thereof | Apr 28, 2006 | View |
| RMC No. 25-2006 | Notifies the loss of two (2) used and two (2) unused sets of BIR Form No. 1954 – Certificate Authorizing Registration | Apr 19, 2006 | View |
| RMC No. 24-2006 | Publishes the full text of the letter from CSC Chairperson Karina Constantino-David dated March 24, 2006 re: Public Service Delivery Audit (PASADA) | Apr 17, 2006 | View |
| RMC No. 23-2006 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2006 | Apr 12, 2006 | View |
| RMC No. 22-2006 | Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% on the sale of goods pursuant to RA No. 9337 | Apr 6, 2006 | View |
| RMC No. 21-2006 | Provides basic questions and answers to clarify issues and guidelines on how to fill-up the September 2005 version of VAT Forms and other related issues | Apr 6, 2006 | View |
| RMC No. 20-2006 | Temporarily suspends until further notice the implementation of the requirement relative to the accreditation of external auditors as provided for in Revenue Regulations No. 4-2005 | Apr 5, 2006 | View |
| RMC No. 19-2006 | Suspends the implementation of Revenue Memorandum Order No. 30-2005 re: issuance of TIN to SEC-registered taxpayers | Apr 5, 2006 | View |
| RMC No. 18-2006 | Notifies the damage of one (1) pad of unused BIR Form No. 2524 – Revenue Official Receipt | Mar 24, 2006 | View |
| RMC No. 17-2006 | Clarifies certain provisions on Revenue Regulations No. 16-2005 on the application of the 70% cap or limitation on the deductible input tax for VAT purposes | Feb 22, 2006 | View |
| RMC No. 16-2006 | Clarifies the effectivity date for the application and computation of the 32% and 35% Income Tax rates for taxable year 2005 | Feb 21, 2006 | View |
| RMC No. 15-2006 | Publishes the full text of PHILHEALTH Circular No. 1, s-2005 entitled "New Premium Contribution Schedule for the Employed Sector starting CY 2006" | Feb 21, 2006 | View |
| RMC No. 14-2006 | Notifies the loss of one (1) set of unused BIR Form No. 1965 – Letter of Authority with Serial No. LOA200000046723 | Feb 20, 2006 | View |
| RMC No. 13-2006 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2006 | Feb 16, 2006 | View |
| RMC No. 12-2006 | Circularizes the revised BIR Vision/Mission Statements, its Guiding Principles and Values and BIR Strategy Map | Feb 16, 2006 | View |
| RMC No. 11-2006 | Notifies the loss of one (1) pad of unused BIR Form No. AF51 – Accountable Form 51 | Feb 14, 2006 | View |
| RMC No. 10-2006 | Suspends the implementation of certain provisions of Revenue Regulations No. 3-2006 | Feb 7, 2006 | View |
| RMC No. 09-2006 | Clarifies the amount subject to VAT and Expanded Withholding Tax (Income Tax) of brokers and others similarly situated and the other parties with whom they transact business | Feb 2, 2006 | View |
| RMC No. 08-2006 | Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% | Feb 1, 2006 | View |
| RMC No. 07-2006 | Publishes the full text of the memorandum issued by Executive Secretary Eduardo R. Ermita informing the Secretary of Finance that his recommendation to increase the Value-Added Tax rate from 10% to 12% effective February 1, 2006 has been approved by the President | Jan 31, 2006 | View |
| RMC No. 06-2006 | Provides basic questions and answers to clarify Revenue Regulations No. 14-2005 relative to the treatment of input tax accumulated as of October 31, 2005 | Jan 24, 2006 | View |
| RMC No. 05-2006 | Prescribes the use of the Government Money Payment Chart for the computation of taxes withheld at source on the sale of goods and services to the government or to any of its political subdivisions whether subject to Creditable Withholding Tax, Final VAT and Percentage Tax | Jan 20, 2006 | View |
| RMC No. 04-2006 | Prescribes the use of new forms in connection with the tax subsidy granted to the Bases Conversion Development Authority as well as the primary contractors and consultants, sub-contractors and suppliers, sub-subcontractors and sub-subsuppliers involved/participating in the Subic-Clark-Tarlac Expressway Project pursuant to Revenue Regulations No. 17-2005 | Jan 19, 2006 | View |
| RMC No. 03-2006 | Circularizes the required file structure in the submission of the Summary Alphalist of Withholding Agents of income payments subjected to Tax Withheld at Source as mandatory attachments to tax returns with claimed tax credits due to Creditable Withholding Tax at Source and of the Monthly Alphalist of Payees whose income received have been subjected to Withholding Tax in the remittance return filed by the withholding agent/payor of income payment | Jan 18, 2006 | View |