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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 76 results: Memorandum Circulars issued in 2013

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 26-2013Disseminates the Primer on BIR Form No. 1701 (Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts, including those with both business and compensation income) and BIR Form No. 1702 (Annual Income Tax Return for Corporation, Partnership and other Non-Individual Taxpayer) November 2011 ENCSMar 19, 2013View
RMC No. 25-2013Notifies the loss of 50 sets of unused BIR Form No. 2524 – Revenue Official ReceiptMar 13, 2013View
RMC No. 24-2013Notifies the loss of 50 unused sets of Accountable Form No. 51 – Official ReceiptMar 13, 2013View
RMC No. 23-2013Circularizes the full text of PEZA Board Resolution No. 12-610Mar 5, 2013View
RMC No. 22-2013Gives notice on the missing duplicate copy from 1 unused set of BIR Form No. 0421 – Tax Verification NoticeMar 4, 2013View
RMC No. 21-2013Amends RMC No. 57-2011, entitled “Revised Forms No. 1700, 1701 and 1702”Mar 1, 2013View
RMC No. 20-2013Publishes the full text of National Budget Circular No. 545 entitled “Guidelines on the Release of Funds for FY 2013”Feb 28, 2013View
RMC No. 19-2013Notifies the loss of duplicate copy of a used but unissued BIR Form No. 2313 – Certificate Authorizing RegistrationFeb 25, 2013View
RMC No. 18-2013Further clarifies the taxability of distilled spirits provided under RMC No. 3-2013Feb 15, 2013View
RMC No. 17-2013Clarifies the taxes due from Financial or Technical Assistance Agreement (FTAA) Contractors during “Recovery Periods”Feb 15, 2013View
RMC No. 16-2013Clarifies the tax implications and recording of deposits/advances for expenses received by taxpayers not covered by RMC No. 89-2012Feb 15, 2013View
RMC No. 15-2013Publishes and implements pertinent provisions of Resolution No. 9476 issued by the Commission on Elections (COMELEC) on June 2012Feb 13, 2013View
RMC No. 14-2013Notifies the loss of 4 unused sets of BIR Form No. 2524 – Revenue Official ReceiptFeb 13, 2013View
RMC No. 13-2013Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptFeb 13, 2013View
RMC No. 12-2013Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptFeb 13, 2013View
RMC No. 11-2013Prescribes the BIR Priority Programs for CY 2013Feb 11, 2013View
RMC No. 10-2013Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco productsFeb 6, 2013View
RMC No. 09-2013Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associationsJan 30, 2013View
RMC No. 08-2013Publishes the full text of Joint Circular No. 6-2012 entitled “Joint Guidelines Implementing the Special Provision of the General Appropriations Act on Value-Added Tax (VAT) Refunds”Jan 25, 2013View
RMC No. 07-2013Circularizes the BIR Framework for Information SystemsJan 22, 2013View
RMC No. 06-2013Clarifies taxpayers' concerns on the audit program and their responsibility in engaging tax agents/practitionersJan 18, 2013View
RMC No. 05-2013Publishes the full text of Joint Circular No. 5-2012 entitled "Joint Guidelines Implementing the Special Provision of the General Appropriations Act on VAT Refunds on Importation"Jan 18, 2013View
RMC No. 04-2013Requires tax-exempt hospitals to secure revalidated tax exemption rulings/certificatesJan 14, 2013View
RMC No. 03-2013Clarifies certain provisions of RR No. 17-2012 implementing the provisions of RA No. 10351 as well as the provisions of RMC No. 90-2012 providing the initial tax classifications of alcohol and tobacco productsJan 9, 2013View
RMC No. 02-2013Clarifies certain provisions of RR No. 12-2012 on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto and the input taxes allowed thereforJan 7, 2013View