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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 107 results: Memorandum Circulars issued in 2018
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 57-2018 | Notifies the loss of ten (10) sets of unused BIR Form No. 0423-Apprehension Slip | Jul 3, 2018 | View |
| RMC No. 56-2018 | Circularizes the full text of RA No. 11032, "An Act Promoting Ease of Doing Business and Efficient Delivery of Government Service, Amending for the Purpose Republic Act No. 9485, Otherwise Known as the Anti-Red Tape Act of 2007, and for Other Purposes". Otherwise Known as the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018" | Jun 26, 2018 | View |
| RMC No. 55-2018 | Clarifies the functions of the Office of the Regional Director relative to the approval and signing of decisions on Administrative Cases under Revenue Administrative Order (RAO) No. 3-2014, as amended by RAO No. 4-2017 | Jun 21, 2018 | View |
| RMC No. 54-2018 | Clarifies the imposition of penalties and interest on the filing of an amended return | Jun 21, 2018 | View |
| RMC No. 53-2018 | Amends RMC No. 17-2018, specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014 | Jun 21, 2018 | View |
| RMC No. 52-2018 | Notifies the loss of one (1) pad of unused BIR Form No. 2524-Revenue Official Receipt | Jun 20, 2018 | View |
| RMC No. 51-2018 | Amends RMC No. 69-2017 re: Registration and Compliance Requirements of Individuals under a Job Order or Service Contract Agreement with the Departments and Agencies of the Government, Instrumentalities, Local Government Units, State Colleges and Universities, including the Government-Owned and/or -Controlled Corporations and Government Financial Institutions | Jun 11, 2018 | View |
| RMC No. 50-2018 | Provides clarifications on certain provisions of RR Nos. 8-2018 and 11-2018 implementing the Income Tax provisions of RA No. 10963 (TRAIN Act) | Jun 8, 2018 | View |
| RMC No. 49-2018 | Publishes the full text of MO No. 23, entitled "Renewing the Travel Tax Exemption Policy to Travellers Departing from all International Airports and Seaports in Mindanao and Palawan to Any Destination in the Brunei Darussalam-Indonesia-Malaysia-Philippines-East ASEAN Growth Area (BIMP-EAGA)" | Jun 8, 2018 | View |
| RMC No. 48-2018 | Prescribes the processing time of One-Time Transactions for the issuance of Electronic Certificate Authorizing Registration (eCAR) | Jun 6, 2018 | View |
| RMC No. 47-2018 | Circularizes the revised format of reports required to be submitted by the Revenue Regions to the Internal Affairs Service | Jun 6, 2018 | View |
| RMC No. 46-2018 | Circularizes the Ruling on the proper interpretation of Section 214 of the National Internal Revenue Code of 1997, as Amended | Jun 5, 2018 | View |
| RMC No. 45-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2018 | Jun 5, 2018 | View |
| RMC No. 44-2018 | Publishes the Daily Minimum Wage Rates in Region IV-A pursuant to Wage Order No. RB IVA-18 | Jun 5, 2018 | View |
| RMC No. 43-2018 | Creates a fast lane in the RDOs for all One-Time Transactions (ONETT) involving simple transactions | May 28, 2018 | View |
| RMC No. 42-2018 | Suspends the use of the Update of Exemption of Employees (UEE) Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employee's Information) and 2305 Batch File Validation Module | May 25, 2018 | View |
| RMC No. 41-2018 | Clarifies the issuance of Taxpayer Identification Number (TIN) for corporations relative to its corporate term under the Corporation Code of the Philippines | May 24, 2018 | View |
| RMC No. 40-2018 | Institutionalizes the BIR Social Media Fan Pages/Profiles | May 24, 2018 | View |
| RMC No. 39-2018 | Reiterates the imposition of Value-Added Tax on goods disposed of or existing as of the date of change in or cessation of status of a person as VAT-Registered taxpayer | May 24, 2018 | View |
| RMC No. 38-2018 | Reiterates the guidelines in registration, updates and other tax compliance requirements of candidates, political parties/party list groups and campaign contributors | May 23, 2018 | View |
| RMC No. 37-2018 | Publishes the Daily Minimum Wage Rates in Region XII pursuant to Wage Order No. RB No. 20 | May 23, 2018 | View |
| RMC No. 36-2018 | Extends the validity period of Certificate of Accreditation issued to developers/dealers/suppliers/vendors/pseudo-suppliers of Cash Register Machines (CRM), Point-of-Sale (POS) Machines and/or other sales machine/receipting software | May 21, 2018 | View |
| RMC No. 35-2018 | Notifies the loss of triplicate copy from one (1) set of unused BIR Form No. 0423-Apprehension Slip | May 18, 2018 | View |
| RMC No. 34-2018 | Notifies the entry into force, effectivity and applicability of the Philippines-Sri Lanka Double Taxation Agreement | May 17, 2018 | View |
| RMC No. 33-2018 | Notifies the entry into force, effectivity and applicability of the Renegotiated Philippines-Thailand Double Taxation Convention | May 17, 2018 | View |