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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 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 70-2024Lost six (6) sets of unused/unissued BIR Form No. 0423 – Apprehension SlipJun 24, 2024View
RMC No. 69-2024Lost one (1) set of used/filled-up but unissued BIR Form No. 1966 – Electronic Letter of AuthorityJun 24, 2024View
RMC No. 68-2024Circularizing the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] April 2024 (ENCS)Jun 19, 2024View
RMC No. 66-2024Submission of Inventory Report and Notice in Compliance with Transitory Provisions of Revenue Regulations No. 7-2024Jun 14, 2024View
RMC No. 62-2024Availability of the "Taxpayer Classification Inquiry" functionality in the Online Registration and Update SystemMay 16, 2024View
RMC No. 58-2024Lost triplicate copy of previously cancelled BIR Form No. 0422 — Mission OrderApr 30, 2024View
RMC No. 56-2024Clarification on the issuance of Electronic Certificate Authorizing Registration relative to One-Time Transaction (ONETT)Apr 17, 2024View
RMC No. 52-2024Availability of the BIR Electronic Tax Clearance System (eTCS) for taxpayer-applicants registered under Revenue Region No. 8A – Makati City as the pilot regionApr 8, 2024View
RMC No. 51-2024Guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Calendar Year 2023Apr 8, 2024View
RMC No. 50-2024Lost five (5) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)Apr 3, 2024View
RMC No. 43-2024Lost six (6) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information SheetMar 20, 2024View
RMC No. 32-2024Lost twenty-eight (28) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetFeb 28, 2024View
RMC No. 31-2024Clarification on TIN Verification being required by employers from newly-hired employeesFeb 27, 2024View
RMC No. 28-2024Lost quadruplicate copy of previously cancelled BIR Form No. 0422 – Mission OrderFeb 23, 2024View
RMC No. 23-2024Availability of BIR Form No. 1701A in the Electronic Filing and Payment System (eFPS)Feb 12, 2024View
RMC No. 14-2024Payment of Annual Registration Fee pursuant to Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act"Jan 24, 2024View
RMC No. 1-2024Erroneous inclusion of penalties by NGAs in electronic Tax Remittance AdviceJan 9, 2024View
RMC No. 120-2023Announces the availability, use and acceptance of Taxpayer Identification Number (TIN) IDNov 29, 2023View
RMC No. 119-2023Notifies the loss of one (1) set of unused/unissued BIR Form No. 0535 — Taxpayer Information SheetNov 16, 2023View
RMC No. 117-2023Notifies the loss of the original copy of unused/unissued BIR Form No. 1966 – Electronic Letter of AuthorityNov 3, 2023View
RMC No. 116-2023Notifies the loss of one (1) set and original copy of unused/unissued BIR Form No. 2313-P — Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Personal PropertiesNov 3, 2023View
RMC No. 110-2023Notifies the loss of ten (10) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetOct 16, 2023View
RMC No. 109-2023Announces the availability of the Taxpayer Registration-Related Applications (TRRA) PortalOct 13, 2023View
RMC No. 105-2023Provides clarification and guidance on the affixture of internal revenue stamps on vapor products pursuant to Section 9 of RR No. 18-2021 and Section 4 (H) of RR No. 14-2022Oct 10, 2023View
RMC No. 104-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of September 2023Oct 6, 2023View