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.
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Showing 275 results: Memorandum Circulars on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 60-2021 | Publishes the Amended Rules and Regulations to Implement RA No. 9335 (Attrition Act of 2005) | May 17, 2021 | View |
| RMC No. 58-2021 | Circularizes 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, 2021 | View |
| RMC No. 54-2021 | Clarifies certain provisions of Revenue Regulations No. 34-2020 | Apr 27, 2021 | View |
| RMC No. 52-2021 | Suspends the running of the Statute of Limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ in NCR Plus, and other applicable jurisdictions | Apr 14, 2021 | View |
| RMC No. 45-2021 | Extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT refund with VAT Credit Audit Division (VCAD) | Apr 5, 2021 | View |
| RMC No. 44-2021 | Amends RMC No. 76-2020 to include BIR Form No. 1709 (Information Return on Transactions with Related Party) thru the electronic Audited Financial Statement (eAFS) System | Mar 31, 2021 | View |
| RMC No. 43-2021 | Prescribes the revised guidelines on the use of the Electronic Audited Financial Statements (eAFS) System | Mar 31, 2021 | View |
| RMC No. 39-2021 | Extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit Division | Mar 22, 2021 | View |
| RMC No. 23-2021 | Implements the CY 2021 BIR Priority Programs and Projects | Feb 18, 2021 | View |
| RMC No. 22-2021 | Prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020 | Feb 18, 2021 | View |
| RMC No. 10-2021 | Publishing the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Civil Aviation Authority of the Philippines | Jan 19, 2021 | View |
| RMC No. 5-2021 | Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systems | Jan 8, 2021 | View |
| RMC No. 129-2020 | Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Maritime Industry Authority (MARINA) | Dec 10, 2020 | View |
| RMC No. 127-2020 | Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020 | Dec 4, 2020 | View |
| RMC No. 124-2020 | Clarifies certain provisions of RMO No. 76-2010 in relation to the Joint Rules and Regulations implementing Articles 60, 61 and 144 of RA No. 9520 (Philippine Cooperative Code of 2008) and other related revenue issuances | Nov 26, 2020 | View |
| RMC No. 123-2020 | Publishes the Memorandum of Agreement between the Bureau of Internal Revenue and the Land Registration Authority | Nov 23, 2020 | View |
| RMC No. 111-2020 | Clarifies certain issues relative to the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020 | Oct 15, 2020 | View |
| RMC No. 110-2020 | Clarifies the proper modes of service of an electronic Letter of Authority | Oct 6, 2020 | View |
| RMC No. 108-2020 | Prescribes the use of BIR Form Nos. 2119 – Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 – VAPP Payment Form pursuant to Revenue Regulations No. 21-2020 | Oct 6, 2020 | View |
| RMC No. 102-2020 | Prescribes the revised format for the Notice of Discrepancy pursuant to Revenue Regulations No. 22-2020 | Sep 25, 2020 | View |
| RMC No. 63-2020 | Publishes the guidelines on the grant of the Performance-Based Bonus for Fiscal Year 2020 under EO No. 80, s. 2012 and EO No. 201, s. 2016 | Jun 23, 2020 | View |
| RMC No. 52-2020 | Temporarily allows the filing via email of withdrawal of protest on Assessment Notices or Appeal on FDDA for purposes of Tax Amnesty | May 27, 2020 | View |
| RMC No. 49-2020 | Provides additional options in the acceptance and processing of the filed 2019 Income Tax Returns and its required attachments and provides guidelines thereon | May 22, 2020 | View |
| RMC No. 34-2020 | Suspends the running of the Statute of Limitations in the assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of a National Emergency from the COVID-19 Situation | Mar 30, 2020 | View |
| RMC No. 31-2020 | Extends the period of submission or filing of documents and correspondences pursuant to certain provisions in the Tax Code, as amended, and existing Revenue Regulations | Mar 23, 2020 | View |