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 72 results: Memorandum Circulars issued in 2009
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 22-2009 | Clarifies the allowable claims for personal and additional exemptions and optional standard deduction pursuant to RR Nos. 10-2008 and 16-2008, respectively | May 5, 2009 | View |
| RMC No. 21-2009 | Prescribes the procedures for all eFPS filers in filing tax returns affected by revenue issuances in the enhanced eFPS | Apr 22, 2009 | View |
| RMC No. 20-2009 | Circularizes the list of taxpayers who have ceased business operations | Apr 14, 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. 18-2009 | Clarifies the prescribed date of collection of all accepted tax returns and payments | Apr 7, 2009 | View |
| RMC No. 17-2009 | Notifies the loss of one set of used but unissued BIR Form No. 1965 – Letter of Authority with Serial No. LOA200800014131 | Mar 31, 2009 | View |
| RMC No. 16-2009 | Clarifies the instruments embraced by the term "Deposit Substitutes" under Revenue Regulations No. 8-2008 | Mar 17, 2009 | View |
| RMC No. 15-2009 | Circularizes Department Order (DO) No. 11-09, issued by the Secretary of Finance, which revokes DO No. 6-99 | Mar 12, 2009 | View |
| RMC No. 14-2009 | Circularizes the effectivity and applicability of the Philippine Tax Treaty with the United Arab Emirates and the Protocol Amending the Philippines-Japan Tax Treaty | Mar 11, 2009 | View |
| RMC No. 13-2009 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2009 | Mar 3, 2009 | View |
| RMC No. 12-2009 | Publishes the full text of Administrative Order No. 240, entitled "Ordering Budget Maximizers Without Revamping Expenditure Parameters" | Mar 2, 2009 | View |
| RMC No. 11-2009 | Publishes the full text of Administrative Order No. 241-A, entitled “Amending Administrative Order No. 241, Series of 2008” | Mar 2, 2009 | View |
| RMC No. 10-2009 | Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Taxes (BIR Form No. 1604-E) | Feb 26, 2009 | View |
| RMC No. 09-2009 | Circularizes the full text of Department Order No. 4-09 entitled "Lifting of the Suspension of Effectivity of Department Order Nos. 35-05 and 36-05". | Feb 20, 2009 | View |
| RMC No. 08-2009 | Notifies the loss of original copies from two (2) unused BIR Form No. 2524 – Revenue Official Receipt | Feb 17, 2009 | View |
| RMC No. 07-2009 | Notifies the loss of quadruplicate copy from one (1) set of unissued/filled-up BIR Form No. 2524 – Revenue Official Receipt | Feb 12, 2009 | View |
| RMC No. 06-2009 | Circularizes the revocation of BIR Rulings similar to BIR Ruling No. DA (VAT-054) 529-2008 and clarifies the VATability of HMOs | Jan 28, 2009 | View |
| RMC No. 05-2009 | Circularizes the file formats to be used in the submission in electronic form of Alphabetical List of Employees and List of Payees, which form part of the Annual Information Return (BIR Form No. 1604CF – July 2008 ENCS) and the Semestral List of Regular Suppliers by Top 20,000 Private Corporations | Jan 27, 2009 | View |
| RMC No. 04-2009 | Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR form No. 1604-CF) until February 27, 2009 | Jan 26, 2009 | View |
| RMC No. 03-2009 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2008 | Jan 23, 2009 | View |
| RMC No. 02-2009 | Circularizes the revocation of BIR Ruling No. DA (VAT-054) 529-2008 issued to MEDICARD Philippines Inc. | Jan 20, 2009 | View |
| RMC No. 01-2009 | Publishes the full text of Circular Letter No. 2008-9 entitled “Guidelines Implementing Administrative Order No. 228 and the President’s Directive dated May 31, 2008” | Jan 16, 2009 | View |