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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 220 results: Memorandum Circulars on Banks and finance

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 02-2018Provides the transition procedures for all taxpayers filing tax returns affected by the revised tax rates pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law)Jan 8, 2018View
RMC No. 101-2017Advises all concerned personnel of RDOs regarding action to be taken due to delayed transmission of collection reports by Authorized Agent BanksDec 28, 2017View
RMC No. 82-2017Publishes the full text of Administrative Order No. 4, entitled "Creating an Inter-Agency Committee to Formulate the Necessary Policies, Rules and Regulations for the Purpose of Ensuring that the Key Properties, Assets and Other Insurable Interests of the Government are Comprehensively and Adequately Insured"Sep 27, 2017View
RMC No. 80-2017Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from World Partners Bank (A Thrift Bank), Inc.Sep 27, 2017View
RMC No. 39-2017Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayer's checks drawn from Rural Bank of Ragay (Camarines Sur), Inc.May 19, 2017View
RMC No. 32-2017Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayer's checks drawn from Rural Bank of Goa (Camarines Sur), Inc.Apr 20, 2017View
RMC No. 30-2017Circularizes the additional list of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) duly approved by the Bangko Sentral ng PilipinasApr 12, 2017View
RMC No. 26-2017Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayer's checks drawn from Rural Bank of Barotac Viejo (Iloilo), Inc.Mar 15, 2017View
RMC No. 21-2017Directs RDO personnel to refrain from requiring the Authorized Agent Banks to submit specific documents for the reporting of returned/dishonored checksMar 6, 2017View
RMC No. 20-2017Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayer's checks drawn from Countryside Cooperative Rural Bank of BatangasMar 2, 2017View
RMC No. 13-2017Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayers' checks drawn from Eastern Rizal (Jalajala) Rural Bank, Inc.Feb 7, 2017View
RMC No. 12-2017Informs concerned revenue personnel of the acceptance by AABs of tax returns/payments of internal revenue taxes on April 1 and 8, 2017 and extension of banking hours from 3:00 PM to 5:00 PM for the period April 1 to 17, 2017, for purposes of accepting tax paymentsFeb 7, 2017View
RMC No. 07-2017Circularizes the pertinent content of the letter issued by the Insurance Commission on the cessation of business by Far Eastern Surety and Insurance CompanyJan 10, 2017View
RMC No. 06-2017Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Xavier-Tibod Bank, Inc.Jan 9, 2017View
RMC No. 04-2017Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Salinas, Inc.Jan 5, 2017View
RMC No. 03-2017Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Community Rural Bank of Magallon (Moises Padilla, Negros Occidental), Inc.Jan 5, 2017View
RMC No. 130-2016Clarifies the tax treatment and appropriate Withholding Taxes on income payments by Departments and Agencies of the Government, including Government-Owned and/or -Controlled Corporations and Government Financial Institutions to individuals engaged under a job order or contract of service arrangementDec 8, 2016View
RMC No. 125-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Sampaguita Savings Bank, Inc.Dec 2, 2016View
RMC No. 124-2016Circularizes the implementing Rules and Regulations of Republic Act No. 10693 otherwise known as the "Microfinance NGOs Act"Dec 1, 2016View
RMC No. 121-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Community Rural Bank of Dingras (Ilocos Norte), Inc.Nov 24, 2016View
RMC No. 120-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Luna (Isabela), Inc.Nov 24, 2016View
RMC No. 108-2016Informs BIR personnel of the advisory given to Authorized Agent Banks to manually accept "over-the-counter" Withholding Tax returns and payments thereon due to unavailability of eFPSNov 10, 2016View
RMC No. 97-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Cabadbaran (Agusan), Inc.Sep 5, 2016View
RMC No. 96-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Alabat (Quezon), Inc.Sep 5, 2016View
RMC No. 95-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Claveria (Cagayan), Inc.Sep 5, 2016View