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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 131 results: Memorandum Circulars issued in 2021

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 81-2021Publishes the letter from the Food and Drug Administration containing the “List of VAT-Exempt Products” pursuant to RA No. 11534 (CREATE Act)Jul 6, 2021View
RMC No. 80-2021Clarifies the suspension of the statute of limitations on assessment and collection of taxes due to the declaration of quarantine in various areas in the countryJun 29, 2021View
RMC No. 79-2021Circularizes the PSA Advisory dated May 19, 2021 with subject “Philippine Identification (PhilID) Cards as the Official Proof of Identity for Transactions with Government and Private Entities”Jun 28, 2021View
RMC No. 78-2021Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2021Jun 17, 2021View
RMC No. 77-2021Clarifies certain provisions of Revenue Memorandum Order No. 14-2021Jun 15, 2021View
RMC No. 76-2021Clarifies the illustrative examples in the computation of Corporate Income Tax under Section 3(B) and 3(D) of Revenue Regulations No. 5-2021Jun 15, 2021View
RMC No. 75-2021Prescribes the standard policy and guidelines on the use of BIR Form No. 0605 for Excise Tax purposesJun 7, 2021View
RMC No. 74-2021Announces the placement of Intro Page in the BIR WebsiteJun 7, 2021View
RMC No. 73-2021Announces the availability of the New Business Registration (NewBizReg) PortalJun 3, 2021View
RMC No. 72-2021Announces the availability of BIR single Hotline Number and use of ChatbotJun 2, 2021View
RMC No. 71-2021Announces the nationwide availability of the Online Survey Form under the Client Support ServiceJun 1, 2021View
RMC No. 70-2021Notifies the loss of one (1) pad of unused BIR Form No. 2524 – Revenue Official ReceiptMay 31, 2021View
RMC No. 69-2021Notifies the loss of (1) set of unused/unissued BIR Form No. 2524 – Revenue Official ReceiptMay 31, 2021View
RMC No. 68-2021Prescribes the guidelines in the filing of BIR Form No. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) by taxpayers with Fiscal Year Accounting PeriodMay 28, 2021View
RMC No. 67-2021Clarifies the issues relative to the temporary reduction of Percentage Tax rate imposed under Section 116 of the NIRC of 1997, as amended by Section 13 of RA No. 11534 (CREATE Act)May 24, 2021View
RMC No. 66-2021Announces the availability of BIR Form Nos. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) and 1702Qv2008C in the Electronic Bureau of Internal Revenue Forms (eBIRForms)May 24, 2021View
RMC No. 65-2021Prescribes the guidelines in the filing of Quarterly Percentage Tax Return (BIR Form No. 2551Q) starting on the quarter ending July 31, 2020May 24, 2021View
RMC No. 64-2021Expands the Electronic Tax Software Provider Certification SystemMay 21, 2021View
RMC No. 63-2021Circularizes RA No. 115171, titled “An Act Authorizing the President to Expedite the Processing and Issuance of National and Local Permits, Licenses and Certifications in Times of National Emergency”May 18, 2021View
RMC No. 62-2021Clarifies certain provisions of Revenue Regulations No. 5-2021 relative to Corporate Income TaxationMay 17, 2021View
RMC No. 61-2021Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Department of Trade and IndustryMay 17, 2021View
RMC No. 60-2021Publishes the Amended Rules and Regulations to Implement RA No. 9335 (Attrition Act of 2005)May 17, 2021View
RMC No. 59-2021Circularizes the Consolidated Price of Sugar at Millsite for the month of March 2021May 14, 2021View
RMC No. 58-2021Circularizes Republic Act No. 11521 (An Act Further Strengthening the Anti-Money Laundering Law, Amending for the Purpose Republic Act No. 9160, Otherwise Known as the ‘Anti-Money Laundering Act of 2001’, as Amended)May 3, 2021View
RMC No. 57-2021Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic)May 3, 2021View