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 99 results: Memorandum Circulars issued in 2010
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 49-2010 | Further amends certain portions of RMC No. 30-2008, as amended by RMC No. 59-2008 relative to the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes | Jun 7, 2010 | View |
| RMC No. 48-2010 | Publishes the full text of Department of Justice decision on the case of Philippine National Oil Corporation vs. BIR dated April 16, 2010 | Jun 7, 2010 | View |
| RMC No. 47-2010 | Circularizes Section 14 of Republic Act No. 10028, An Act Expanding the Promotion of Breastfeeding, Amending for the Purpose Republic Act No. 7600, otherwise known as “An Act Providing Incentives to All Government and Private Health Institutions with Rooming-In and Breastfeeding Practices, and for Other Purposes” | Jun 2, 2010 | View |
| RMC No. 46-2010 | Circularizes Sec. 35 of Republic Act No. 10066 entitled “An Act Providing for the Protection and Conservation of the National Cultural Heritage, Strengthening the National Commission for Culture and Arts (NCAA) and Its Affiliated Cultural Agencies, And For Other Purposes" | Jun 2, 2010 | View |
| RMC No. 45-2010 | Circularizes Section 4 and 5 of Republic Act No. 9994, relative to the grant of additional benefits and privileges to Senior Citizens, further amending Republic Act No. 7432, as amended | Jun 2, 2010 | View |
| RMC No. 44-2010 | Publishes the full text of the Memorandum of Agreement between the BIR and Lyceum of the Philippines University | Jun 2, 2010 | View |
| RMC No. 43-2010 | Circularizes the full text of the Memorandum of Agreement between the BIR and the Office of the Ombudsman | May 31, 2010 | View |
| RMC No. 42-2010 | Notifies the loss of 2 sets of unused BIR Form No. 2524 – Revenue Official Receipt | May 27, 2010 | View |
| RMC No. 41-2010 | Publishes the full text of the Memorandum of Agreement among the BIR, Civil Service Commission and National Computer Center re: Call Center ng Bayan Project | May 27, 2010 | View |
| RMC No. 40-2010 | Prescribes the guidelines in registration, update and tagging of Registration Information of political parties, candidates & campaign contributors relative to Project “Iboto Mo” | May 26, 2010 | View |
| RMC No. 39-2010 | Directs the Revenue District Offices to verify the VAT Compliance of Health Maintenance Organizations | May 21, 2010 | View |
| RMC No. 38-2010 | Notifies the loss of several accountable forms | May 11, 2010 | View |
| RMC No. 37-2010 | Publishes the full text of the Memorandum of Agreement among the BIR, IBP, PICPA and PCCI relative to the "Handang Maglingkod" Project | May 6, 2010 | View |
| RMC No. 36-2010 | Publishes the full text of the Memorandum of Agreement between the BIR and Securities and Exchange Commission | Apr 23, 2010 | View |
| RMC No. 35-2010 | Publishes the full text of the Memorandum of Agreement between the BIR and Philippine-Chinese Charitable Association, Inc. (owner and operator of the Chinese General Hospital and Medical Center) | Apr 22, 2010 | View |
| RMC No. 34-2010 | Publishes the full text of the Memorandum of Agreement between the BIR and Creba Land Services and Title Warranty Corporation | Apr 22, 2010 | View |
| RMC No. 33-2010 | Prescribes the policies in securing certified true copies of Income Tax Returns and Audited Financial Statements | Apr 21, 2010 | View |
| RMC No. 32-2010 | Prescribes the policies relative to the acceptance of "Out-of-District" Income Tax Returns | Apr 12, 2010 | View |
| RMC No. 31-2010 | Prescribes the use of the new Documentary Stamp Tax to be affixed to taxable documents of taxpayers mandated to use the Electronic Documentary Stamp Tax System | Mar 30, 2010 | View |
| RMC No. 30-2010 | Clarifies Revenue Memorandum Circular No. 72-2009, which reiterated the imposition of the Value-Added Tax on Tollway Operators | Mar 26, 2010 | View |
| RMC No. 29-2010 | Publishes the full text of Republic Act No. 10021 entitled “An Act to Allow the Exchange of Information by the Bureau of Internal Revenue on Tax Matters Pursuant to Internationally-Agreed Tax Standards, Amending Sections 6(F), and 270 of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” | Mar 25, 2010 | View |
| RMC No. 28-2010 | Circularizes the full text of Republic Act No. 10026 entitled “An Act Granting Income Tax Exemption to Local Water Districts by Amending Section 27(C) of the National Internal Revenue Code (NIRC) of 1997, as Amended, and Adding Section 289-A to the Code, for the Purpose” | Mar 23, 2010 | View |
| RMC No. 27-2010 | Circularizes the full text of Department Order No. 6-2010 entitled “Amending Further Ministry Order Nos. 20-86 and 21-86, as Amended by Department Order Nos. 12-89, 13-89, 10-92, 21-99 and 35-04 Creating the Committees on Real Property Valuation to Determine the Zonal Values of Real Properties for Purposes of Computing Any Internal Revenue Tax” | Mar 22, 2010 | View |
| RMC No. 26-2010 | Publishes the full text of the Memorandum of Agreement between the BIR and the National Bureau of Investigation and Criminal Investigation and Detection Group | Mar 17, 2010 | View |
| RMC No. 25-2010 | Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Office of the Solicitor General | Mar 17, 2010 | View |