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 130 results: Memorandum Circulars on Deadlines and extensions
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 7-2020 | Suspends the deadlines in the acceptance of tax returns and payment of Internal Revenue Taxes of Taxpayers in the province of Batangas | Jan 23, 2020 | View |
| RMC No. 137-2019 | Publishes the full text of the Inter Agency Task Force (IATF) Memorandum Circular No. 2019-2 entitled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019 under Executive Order No. 80, s. 2012 and EO No. 201, s. 2016” | Dec 18, 2019 | View |
| RMC No. 129-2019 | Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2019-1 by the Acting Secretary of DBM and Secretary of the DTI entitled “Guidelines in the Validation of the ISO 9001: 2015 Quality Management System Certification/Recertification as a Support to Operations Requirement for the Grant of the FY 2019 Performance-Based Bonus (PBB) | Nov 29, 2019 | View |
| RMC No. 124-2019 | Extends the deadline of submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604C and 1604F) | Nov 26, 2019 | View |
| RMC No. 103-2019 | Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No. 6-2019 | Oct 4, 2019 | View |
| RMC No. 48-2019 | Amends RMC No. 42-2019 to extend the deadline for mandatory re-submission of application via Electronic Accreditation and Registration (eAccReg) System | Apr 17, 2019 | View |
| RMC No. 38-2019 | Amends RMC No. 102-2018 specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014 | Mar 27, 2019 | View |
| RMC No. 29-2019 | Provides guidelines in keeping, maintaining and registration of Books of Accounts | Feb 26, 2019 | View |
| RMC No. 102-2018 | Amends further RMC No. 17-2018, specifically the deadline for processing of pending VAT refund/credit claims filed prior to effectivity of RMC No. 54-2014 | Dec 11, 2018 | View |
| RMC No. 53-2018 | Amends RMC No. 17-2018, specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014 | Jun 21, 2018 | View |
| RMC No. 28-2018 | Advises taxpayers to disregard the penalties computed by the Electronic Filing and Payment System (eFPS) in BIR Form Nos. 1602 and 1603 of the eFPS | Apr 30, 2018 | View |
| RMC No. 96-2017 | Adjusts the tax payment deadlines and tax collection remittance to November 16, 2017 in relation to the declaration of November 13, 14 and 15, 2017 as Special Non-Working Days in NCR, Bulacan and Pampanga | Nov 16, 2017 | View |
| RMC No. 136-2016 | Advises the over-the-counter acceptance of tax returns/payments of internal revenue taxes due to unavailability of eFPS | Dec 28, 2016 | View |
| RMC No. 90-2016 | Provides alternative mode in the electronic filing of all tax returns with due date on August 29, 2016 | Aug 26, 2016 | View |
| RMC No. 86-2016 | Publishes the full text of the DOF-DTI Joint Administrative Order No. 1-2016 re: rules and regulations to implement RA No. 10708 (The Tax Incentives Management and Transparency Act) | Aug 12, 2016 | View |
| RMC No. 65-2016 | Clarifies the proper due dates for filing of returns and payment of taxes for the purpose of imposition of penalties for late filing and/or late payment. | Jun 23, 2016 | View |
| RMC No. 61-2015 | Extends the deadline for submission of Inventory List and other supporting requirements under RMC No. 57-2015 | Sep 30, 2015 | View |
| RMC No. 26-2015 | Provides alternative modes in the filing of several returns using the electronic platforms of BIR and re-efiling of all other forms | May 6, 2015 | View |
| RMC No. 22-2015 | Provides alternative modes in the filing of BIR Form Nos. 1601-C and 1601-E using the electronic platforms of BIR | Apr 28, 2015 | View |
| RMC No. 21-2015 | Provides alternative modes in the filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the electronic platforms of BIR | Apr 20, 2015 | View |
| RMC No. 83-2014 | Circularizes the deadline for the surrender of manual forms of Tax Remittance Advice | Dec 3, 2014 | View |
| RMC No. 56-2014 | Extends the deadline for submission of sales reports for the months of May and June 2014 via the enhanced and integrated Electronic Accreditation and Registration (eAccreg) and Electronic Sales Reporting (eSales) Systems | Jul 1, 2014 | View |
| RMC No. 48-2014 | Extends the deadline for submission of Electronic Sales (eSales) reports as transitory procedure using the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and eSales Systems | Jun 9, 2014 | View |
| RMC No. 18-2014 | Extends the deadline for the filing of Sworn Declaration of Loss by victims of Supertyphoon Yolanda | Mar 18, 2014 | View |
| RMC No. 74-2012 | Reiterates the violations committed by Revenue Collection Officers in the acceptance of tax payments of internal revenue taxes | Nov 22, 2012 | View |