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 290 results: Memorandum Circulars on Employees and compensation
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 70-2022 | Circularizes Civil Service Commission Memorandum Circular No. 5, s. 2021 on the amendment to Omnibus Rules on Leave (CSC MC No. 41, s. 1998, as amended) | May 16, 2022 | View |
| RMC No. 62-2022 | Publishes the full text of COMELEC Resolutions in connection with the May 9, 2022 National and Local Elections | Apr 28, 2022 | View |
| RMC No. 54-2022 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2022-1, titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2022 under Executive Order No. 80, s. 2012 and Executive Order No. 201, s. 2016" | Apr 25, 2022 | View |
| RMC No. 50-2022 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations | Apr 20, 2022 | View |
| RMC No. 42-2022 | Clarifies the deadline for filing of Annual Income Tax Returns for TY ending December 31, 2021; providing guidelines in the manner of filing and payment thereof; and non-imposition of surcharge on amended returns | Apr 12, 2022 | View |
| RMC No. 34-2022 | Announces the availability of BIR Form No. 2316 (Certificate of Compensation Payment/Tax Withheld) September 2021 ENCS | Mar 31, 2022 | View |
| RMC No. 32-2022 | Clarifies the tax treatment of the Philippine Amusement and Gaming Corporation (PAGCOR), its licensees and contractees | Mar 30, 2022 | View |
| RMC No. 117-2021 | Clarifies on the manner of submission of BIR Form Nos. 2307 and 2316 under Revenue Regulations No. 16-2021 | Nov 24, 2021 | View |
| RMC No. 107-2021 | Circularizes Republic Act No. 11590 titled “An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” | Oct 18, 2021 | View |
| RMC No. 85-2021 | Publishes the full text of the IATF Memorandum Circular No. 2021-1 dated June 3, 2021, by the Secretary of Department of Budget and Management and Chairman of Administrative Order 25 Inter-Agency Task Force, entitled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year 2021 under EO No. 80, s. 2012 and EO No. 201, s. 2016” | Jul 15, 2021 | View |
| RMC No. 84-2021 | Circularizes Executive Order No. 138 titled “Full Devolution of Certain Functions of the Executive Branch to Local Governments, Creation of a Committee on Devolution, and for Other Purposes” | Jul 15, 2021 | View |
| RMC No. 78-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2021 | Jun 17, 2021 | View |
| RMC No. 62-2021 | Clarifies certain provisions of Revenue Regulations No. 5-2021 relative to Corporate Income Taxation | May 17, 2021 | View |
| RMC No. 61-2021 | Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Department of Trade and Industry | May 17, 2021 | View |
| 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. 29-2021 | Provides the policies and guidelines on the use of electronic signature (e-signature) on certain Bureau of Internal Revenue (BIR) Forms/Certificates | Feb 26, 2021 | View |
| RMC No. 20-2021 | Circularizes RA No. 11494 (An Act Providing for COVID-19 Response and Recovery Interventions and Providing Mechanisms to Accelerate the Recovery and Bolster the Resiliency of the Philippine Economy, Providing Funds Therefor, and for Other Purposes) | Feb 9, 2021 | View |
| RMC No. 18-2021 | Clarifies the filing of BIR Form Nos. 1604-CF, 1604-E and other matters | Feb 2, 2021 | View |
| RMC No. 17-2021 | Extends the deadline for the filing/submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604-C and 1604-F) | Jan 29, 2021 | View |
| RMC No. 16-2021 | Prescribes the guidelines in the submission of list of recipients of income exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act), as implemented under RR No. 29-2020 | Jan 28, 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. 7-2021 | Announces the availability of the Alphalist Data Entry and Validation Module (Version 7.0) and its updated file structures, standard file naming convention and job-aids | Jan 8, 2021 | View |
| RMC No. 4-2021 | Prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxes | Jan 8, 2021 | View |
| RMC No. 139-2020 | Prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008 | Dec 23, 2020 | View |
| RMC No. 130-2020 | Prescribes the policies and guidelines in the conduct of online meetings/conference with taxpayers | Dec 10, 2020 | View |