BIR Library
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Showing 89 results: Memorandum Circulars issued in 2014
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 39-2014 | Clarifies the tax treatment of payouts by employee pension plans | May 12, 2014 | View |
| RMC No. 38-2014 | Informs all taxpayers and Accredited Tax Agents enrolled in the BIR’s Interactive Filing System of the additional channels of payment of IAFS-AABs | May 9, 2014 | View |
| RMC No. 37-2014 | Notifies the entry into force, effectivity and applicability of the Philippines-Kuwait Double Taxation Agreement | May 9, 2014 | View |
| RMC No. 36-2014 | Clarifies the price ceiling of socialized lot only pursuant to RR No. 11-97, RR No. 17-01 and Housing and Urban Development Coordination Council (HUDCC) Resolution No. 1, Series of 2013 | May 8, 2014 | View |
| RMC No. 35-2014 | Circularizes relevant portions of Housing and Urban Development Coordinating Council (HUDCC) Resolution No. 1, Series of 2013, approving the adjustment of the price ceiling for socialized housing | May 8, 2014 | View |
| RMC No. 34-2014 | Clarifies the rule regarding doubtful validity of assessment relative to its application to the provisions of RR No. 30-2002 | May 8, 2014 | View |
| RMC No. 33-2014 | Notifies the loss of 2 pieces of cigarette strip stamps at 20’s @ 45% AVTR | May 6, 2014 | View |
| RMC No. 32-2014 | Extends the period within which to submit the required affidavit and official appointment books under Section 3 of RR No. 4-2014 | May 5, 2014 | View |
| RMC No. 31-2014 | Notifies the loss of original copy from 1 unused set of BIR Form No. 2311- Tax Debit Memo | May 2, 2014 | View |
| RMC No. 30-2014 | Reiterates the strict monitoring on the redemption of dishonored checks received and prompt and regular submission of the reports on dishonored checks received/redeemed to the concerned offices | Apr 29, 2014 | View |
| RMC No. 29-2014 | Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt | Apr 23, 2014 | View |
| RMC No. 28-2014 | Waives the penalties for Electronic Filing and Payment System (eFPS) taxpayers | Apr 16, 2014 | View |
| RMC No. 27-2014 | Notifies the loss of two (2) pieces of cigarette strip stamps at P 1.15 – P 1.72 | Apr 15, 2014 | View |
| RMC No. 26-2014 | Encourages the use of Computer-Generated Forms and clarifies certain policies in filing Income Tax Returns for Taxable Year 2013 using BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version, including other BIR Forms | Apr 15, 2014 | View |
| RMC No. 25-2014 | Publishes the full text of DBM Circular Letter No. 2013-16 entitled "Implementation of the Expanded Modified Direct Payment Scheme (ExMDPS) For Accounts Payable Due Creditors/Payees of All National Government Agencies (NGAs)" | Apr 14, 2014 | View |
| RMC No. 24-2014 | Publishes the full text of DBM Circular Letter No. 2013-16B entitled "Addendum to DBM Circular Letter No. 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps) of National Government Agencies/Operating Units (NGAs/OUs)" | Apr 14, 2014 | View |
| RMC No. 23-2014 | Publishes the full text of DBM Circular Letter No. 2013-16A entitled "Clarification of Circular Letter (CL) 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps)" | Apr 14, 2014 | View |
| RMC No. 22-2014 | Publishes the full text of DOF Department Order (DO) No. 018-2014 relative to the amendment of DO No. 12-2014 with respect to the rules on the accreditation of importers and customs brokers | Apr 11, 2014 | View |
| RMC No. 21-2014 | Notifies the loss of duplicate copies from 2 unused sets of BIR Form No. 2310 – Tax Credit Certificate | Apr 11, 2014 | View |
| RMC No. 20-2014 | Prescribes the guidelines in the filing, receiving and processing of Taxable Year 2013 Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) under RR No. 2-2014 | Apr 4, 2014 | View |
| RMC No. 19-2014 | Notifies the loss of 1 unused set of BIR Form No. 2313 – Certificate Authorizing Registration | Mar 19, 2014 | View |
| RMC No. 18-2014 | Extends the deadline for the filing of Sworn Declaration of Loss by victims of Supertyphoon Yolanda | Mar 18, 2014 | View |
| RMC No. 17-2014 | Clarifies/resolves the problems, issues and concerns raised relative to the implementation of the Mobile Revenue Collection Officers System | Mar 17, 2014 | View |
| RMC No. 16-2014 | Notifies the entry into force, effectivity and applicability of the Philippines-Nigeria Double Taxation Agreement | Mar 14, 2014 | View |
| RMC No. 15-2014 | Reminds all revenue officials on the acceptance of Out-Of-District Filing of Income Tax Returns of certain government officials and employees | Mar 5, 2014 | View |