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 83 results: Memorandum Circulars issued in 2008
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 33-2008 | Prescribes the electronic filing returns after manual payment of the tax during officially announced system limited availability | Apr 17, 2008 | View |
| RMC No. 32-2008 | Gives permission and extends the deadline for the manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environment | Apr 15, 2008 | View |
| RMC No. 31-2008 | Provides basic questions and answers to clarify issues concerning common carriers by sea and their agents relative to the transport of passengers, goods or cargoes | Apr 11, 2008 | View |
| RMC No. 30-2008 | Clarifies the taxability of Insurance Companies for Minimum Corporate Income Tax, Business Tax, and Documentary Stamp Tax purposes | Apr 8, 2008 | View |
| RMC No. 29-2008 | Publishes the full text of Department Order No. 11-2008 which clarifies the last day for availing of the benefits under the Tax Amnesty Act of 2007 | Apr 3, 2008 | View |
| RMC No. 28-2008 | Circularizes the interim procedure in the handling of Tax Subsidy Availment Certificate and Tax Subsidy Debit Memo used in the payment of internal revenue taxes through the eFPS | Apr 1, 2008 | View |
| RMC No. 27-2008 | Circularizes the full text of EO No. 659, entitled “Improving the Negotiability and Acceptability of Agrarian Reform Bonds” | Mar 31, 2008 | View |
| RMC No. 26-2008 | Provides interim guidelines for transfer pricing | Mar 27, 2008 | View |
| RMC No. 25-2008 | Reiterates the mode of payment and remittance of Documentary Stamp Tax on certificates issued by educational institutions | Mar 18, 2008 | View |
| RMC No. 24-2008 | Clarifies the scope of the term direct costs and expenses that should comprise the "cost of services" for purposes of computing the gross income subject to the 2% Minimum Corporate Income Tax | Mar 17, 2008 | View |
| RMC No. 23-2008 | Publishes the full text of RA No. 9490 entitled “An Act Establishing the Aurora Special Economic Zone in the Province of Aurora, Creating for the Purpose the Aurora Special Economic Zone Authority, Appropriating Funds Therefore and for Other Purposes” | Mar 13, 2008 | View |
| RMC No. 22-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2008 | Mar 13, 2008 | View |
| RMC No. 21-2008 | Clarifies issues on the persons liable to the tax imposed under Section 127 of the Tax Code and the crediting of tax collection to the appropriate office of the BIR | Mar 12, 2008 | View |
| RMC No. 20-2008 | Publishes the full text of Executive order No. 660 rationalizing the tax privilege covering importations by registered enterprises within the Subic Special Economic Zone | Mar 10, 2008 | View |
| RMC No. 19-2008 | Circularizes the full text of “A Basic Guide on the Tax Amnesty Act of 2007” for taxpayers who wish to avail of the Tax Amnesty pursuant to R.A. No. 9480 | Feb 26, 2008 | View |
| RMC No. 18-2008 | Publishes the full text of Administrative Order No. 189 entitled “Affirming the Policy of Consultation, Equity and Gradualism in Imposing/Increasing Charges and for Other Purposes” | Feb 21, 2008 | View |
| RMC No. 17-2008 | Provides the list of municipalities and its class for uniform application of compromise penalties for criminal violations of the Tax Code | Feb 20, 2008 | View |
| RMC No. 16-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2008 | Feb 12, 2008 | 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. 14-2008 | Clarifies the validity of the Certificates of Accreditation issued by the PCNC to charitable institutions prior to the effectivity date of EO No. 671 | Jan 29, 2008 | View |
| RMC No. 13-2008 | Re-circularizes the full text of EO No. 53 mandating all government agencies concerned to provide the BIR with the necessary information to help increase tax collections | Jan 29, 2008 | View |
| RMC No. 12-2008 | Reiterates the requirement for the submission of TIN and other BIR-prescribed returns/documents as conditions for the issuance/renewal of Mayor’s Permit/License/Privilege Tax Receipt by the concerned Local Government Unit | Jan 18, 2008 | View |
| RMC No. 11-2008 | Notifies the loss of two (2) original copies of Tax Credit Certificates issued to Benguet Center Bank, Inc. | Jan 14, 2008 | View |
| RMC No. 10-2008 | Publishes the full text of EO No. 645, which amends Section 4 of EO No. 423 prescribing the rules and procedures on the review and approval of all government contracts to conform to RA No. 9184 otherwise known as “The Government Procurement Reform Act” | Jan 10, 2008 | View |
| RMC No. 09-2008 | Publishes the full text of Circular Letter No. 2007-10 entitled “Guidelines on the Transfer of Funds to Pay the compensation of Affected Personnel Who Opted to be Placed to Other Government Agencies Pursuant to the Rationalization Program | Jan 10, 2008 | View |