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.

All Revenue Regulations Memorandum Circulars Memorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)

Year

Topic

Law

Clear filters

Sort by

Showing 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMC No. 51-2003	Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Number ROR200201451285.	Aug 28, 2003	View
RMC No. 50-2003	Clarifies the venue for payment of Capital Gains Tax/Creditable Expanded Withholding Tax and corresponding Documentary Stamp Tax relative to the sale of real properties by insurance companies.	Aug 28, 2003	View
RMC No. 48-2003	Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200300031041.	Aug 25, 2003	View
RMC No. 46-2003	Circularizes the full text of the Department of Finance's Order No. 20-03 which provides measures to safeguard the integrity of the Tax Credit System being administered by the One-Stop Shop Inter-Agency Tax Credit and Duty Drawback Center	Aug 12, 2003	View
RMC No. 38-2003	Notifies the loss of one (1) pad of unused BIR Form No. 0423 – Apprehension Slip with Serial Numbers APS200100022051 to APS200100022100	Jun 24, 2003	View
RMC No. 37-2003	Notifies the loss of one (1) set of unused BIR Form No. 0421 – Tax Verification Notice with Serial Number TVN200200233771	Jun 24, 2003	View
RMC No. 33-2003	Notifies the loss of one (1) duplicate copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200300018814	Jun 12, 2003	View
RMC No. 32-2003	Clarifies the implementation of RMC No. 31-2003 relative to the taxability of the sale through public auction or negotiated sale of motor vehicles imported through the Subic Freeport Zone and other freeport zones	Jun 11, 2003	View
RMC No. 27-2003	Notifies the loss of five (5) copies of Tax Credit Certificates (TCCs) issued to Technology Electronics Assembly and Management (TEAM) Pacific Corporation	May 15, 2003	View
RMC No. 25-2003	Notifies the loss of four (4) sets of unused BIR Form No. 0421 – Tax Verification Notice	May 7, 2003	View
RMC No. 22-2003	Notifies the loss of one (1) original copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100009927	Apr 28, 2003	View
RMC No. 21-2003	Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100156681	Apr 28, 2003	View
RMC No. 20-2003	Notifies the loss of one (1) original copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100004436	Apr 28, 2003	View
RMC No. 19-2003	Provides the guidelines for the filing of the first quarter Value-Added Tax Return for 2003 by banks, non-bank financial intermediaries and finance companies	Apr 25, 2003	View
RMC No. 18-2003	Notifies the loss of unused 1 set of BIR Form No. 2321 – Tax Debit Memo with serial number 026551	Apr 21, 2003	View
RMC No. 10-2003	Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100110051	Mar 3, 2003	View
RMC No. 09-2003	Prescribes the establishment of "BIR-On-Wheels" by the RDOs, LTAD I and II and LTDOs Makati and Cebu	Feb 21, 2003	View
RMC No. 08-2003	Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100146518	Feb 17, 2003	View
RMC No. 54-2002	Amends RMC No. 25-2002 relative to the loss of one (1) set of unused BIR Form No. 0421 (Tax Verification Notice) with Serial Number TVN200200024600 instead of TVN200100024600.	Dec 11, 2002	View
RMC No. 53-2002	Notifies the loss of one (1) set of unused BIR Form No. 1954 (Certificate Authorizing Registration) with Serial Number CAR200100078662.	Nov 28, 2002	View
RMC No. 52-2002	Notifies the loss of three (3) sets of unused BIR Form No. AF51 (Accountable Form No. AF51) with Serial Numbers 8656084P-8656086P	Nov 27, 2002	View
RMC No. 43-2002	Announces that starting October 23, 2002, the BIR’s Accountable Forms Division will issue a Documentary Stamp with P 15 denomination	Oct 24, 2002	View
RMC No. 41-2002	Notifies the loss of original copies of Tax Credit Certificates (TCCs) issued to various grantees	Sep 26, 2002	View
RMC No. 40-2002	Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Number ROR200100219064	Sep 26, 2002	View
RMC No. 39-2002	Notifies the loss of one (1) pad of unused BIR Form No. 19.14 – Apprehension Receipt with Serial Number 073951-074000	Sep 10, 2002	View