BIR Library

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Showing 137 results: Memorandum Circulars issued in 2016

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 87-2016Clarifies that obtaining information from taxpayers pursuant to an exchange of information request from a Tax Treaty Partner is exempt from the application of RMC No. 70-2016Aug 15, 2016View
RMC No. 86-2016Publishes the full text of the DOF-DTI Joint Administrative Order No. 1-2016 re: rules and regulations to implement RA No. 10708 (The Tax Incentives Management and Transparency Act)Aug 12, 2016View
RMC No. 85-2016Further clarifies certain issues concerning suspension of audit pursuant to RMC No. 70-2016, as supplemented by RMC No. 75-2016Aug 12, 2016View
RMC No. 84-2016Exempts all taxpayers applying for issuance of tax credit/refund based on Writ of Execution issued by the Court of Tax Appeals and Supreme Court from the requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification SlipsAug 8, 2016View
RMC No. 83-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Siaton (Siaton, Negros Oriental), Inc.Jul 29, 2016View
RMC No. 82-2016Consolidates the Price of Sugar at Millsite for the month of June 2016Jul 28, 2016View
RMC No. 81-2016Notifies the loss of 1 unused set of BIR Form No. 1918 – Authority to Release Imported GoodsJul 28, 2016View
RMC No. 80-2016Lifts the suspension of effectivity of certain revenue issuances provided under RMC No. 69-2016Jul 22, 2016View
RMC No. 79-2016Publishes the Daily Minimum Wage Rates in National Capital Region pursuant to Wage Order No. NCR-20Jul 21, 2016View
RMC No. 78-2016Publishes the Daily Minimum Wage Rates in CARAGA Region pursuant to Wage Order No. RXIII-14Jul 21, 2016View
RMC No. 77-2016Publishes the Daily Minimum Wage Rates in Region-IVA pursuant to Wage Order No. IVA-17Jul 21, 2016View
RMC No. 76-2016Publishes the Daily Minimum Wage Rates in Region II pursuant to Wage Order No. RTWPB-II-17Jul 21, 2016View
RMC No. 75-2016Clarifies certain issues relative to the suspension of all BIR audit prescribed under RMC No. 70-2016Jul 18, 2016View
RMC No. 74-2016Streamlines the requirements and process in issuing Tax Clearances required under Executive Order No. 398Jul 14, 2016View
RMC No. 73-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from New Rural Bank of Binalbagan (Negros Occidental), Inc.Jul 8, 2016View
RMC No. 72-2016Clarifies RMC No. 71-2016 concerning transfers involving Presidential appointeesJul 8, 2016View
RMC No. 70-2016Suspends all audit of the BIR effective July 1, 2016 and requires the submission of inventory of pending Letters of Authority/Letter Notices as of June 30, 2016Jul 1, 2016View
RMC No. 69-2016Suspends until further notice the effectivity of all revenue issuances promulgated within the period covering June 1-30, 2016Jul 1, 2016View
RMC No. 68-2016Informs all taxpayers and others concerned of the new and upgraded internal revenue stamp design for cigarette productsJun 30, 2016View
RMC No. 67-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Comsavings BankJun 27, 2016View
RMC No. 66-2016Clarifies that Sumitomo Mitsui Banking Corporation-Manila Representative Office is the bank referred to under RMC No. 60-2016 and not Sumitomo Mitsui Banking Corporation-Manila BranchJun 27, 2016View
RMC No. 65-2016Clarifies the proper due dates for filing of returns and payment of taxes for the purpose of imposition of penalties for late filing and/or late payment.Jun 23, 2016View
RMC No. 64-2016Clarifies the nature, tax treatment, registration and compliance requirements of corporations and associations under Section 30 of the NIRC of 1997, as amendedJun 20, 2016View
RMC No. 63-2016Consolidates the Price of Sugar at Millsite for the month of May 2016Jun 20, 2016View
RMC No. 62-2016Clarifies the proper tax treatment of passed-on Gross Receipts TaxJun 14, 2016View