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 111 results: Memorandum Circulars on Excise tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 02-2015 | Informs taxpayers relative to the availability of certain Annual Income Tax and Excise Tax Returns in Offline eBIRForms Package, which could be submitted thru the eFPS | Jan 9, 2015 | View |
| RMC No. 89-2014 | Clarifies the implementation of the increase in Excise Tax rates on locally-manufactured cigarettes effective January 1, 2015 in relation to the new Internal Revenue Stamps | Dec 23, 2014 | View |
| RMC No. 74-2014 | Announces the availability of BIR Form Nos. 2200-A (Excise Tax Return for Alcohol Products) and 2200-T (Excise Tax Return for Tobacco Products) in Electronic Filing and Payment System and Electronic Bureau of Internal Revenue Forms Offline Package | Sep 17, 2014 | View |
| RMC No. 50-2014 | Reiterates and clarifies the requirement in the issuance of Withdrawal Certificate for every removal of petroleum or petroleum products | Jun 10, 2014 | View |
| RMC No. 18-2013 | Further clarifies the taxability of distilled spirits provided under RMC No. 3-2013 | Feb 15, 2013 | View |
| RMC No. 17-2013 | Clarifies the taxes due from Financial or Technical Assistance Agreement (FTAA) Contractors during “Recovery Periods” | Feb 15, 2013 | View |
| RMC No. 10-2013 | Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco products | Feb 6, 2013 | View |
| RMC No. 03-2013 | Clarifies certain provisions of RR No. 17-2012 implementing the provisions of RA No. 10351 as well as the provisions of RMC No. 90-2012 providing the initial tax classifications of alcohol and tobacco products | Jan 9, 2013 | View |
| RMC No. 90-2012 | Provides the initial classifications of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 10351 | Dec 28, 2012 | View |
| RMC No. 28-2012 | Publishes the full text of the Implementing Guidelines of the Memorandum of Agreement between the BIR and MGB | Jun 21, 2012 | View |
| RMC No. 24-2012 | Clarifies the issue on the maintenance and submission of Official Register Books on tax-paid petroleum products stored on formerly bonded storage facilities | May 21, 2012 | View |
| RMC No. 13-2012 | Prescribes the BIR Priority Programs for CY 2012 | Mar 28, 2012 | View |
| RMC No. 41-2011 | Clarifies certain issues raised on the taxability of locally-produced wines | Sep 20, 2011 | View |
| RMC No. 37-2011 | Revokes BIR Ruling No. DA-583-04 and defines the term “Special Purpose Vehicle” | Aug 31, 2011 | View |
| RMC No. 17-2011 | Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax compliance | Apr 4, 2011 | View |
| RMC No. 95-2010 | Circularizes the increase of Excise Tax rates on alcohol and tobacco products effective January 1, 2011 | Dec 13, 2010 | View |
| RMC No. 92-2010 | Prescribes the re-implementation of the Electronic Sales (eSales) reporting on a pilot mode | Dec 2, 2010 | View |
| RMC No. 67-2010 | Circularizes the revocation of BIR Ruling No. DA-722-2006 issued in favor of Atlas Consolidated Mining and Development Corporation | Aug 10, 2010 | View |
| RMC No. 52-2010 | Publishes the full text of Joint Order No. 1-2010 issued by the Secretary of Finance and Commissioners of the Bureau of Customs and BIR entitled "Valuation of Motor Vehicles" | Jun 22, 2010 | View |
| RMC No. 14-2010 | Circularizes the full text of Joint Circular No. 2009-1A of the Department of Budget and Management, Bureau of Internal Revenue and National Tobacco Administration, amending the guidelines and procedures on the release of the share of Local Government Units | Feb 23, 2010 | View |
| RMC No. 21-2009 | Prescribes the procedures for all eFPS filers in filing tax returns affected by revenue issuances in the enhanced eFPS | Apr 22, 2009 | View |
| RMC No. 32-2008 | Gives permission and extends the deadline for the manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environment | Apr 15, 2008 | View |
| RMC No. 28-2008 | Circularizes the interim procedure in the handling of Tax Subsidy Availment Certificate and Tax Subsidy Debit Memo used in the payment of internal revenue taxes through the eFPS | Apr 1, 2008 | View |
| RMC No. 56-2007 | Publishes the full text of Department Order No. 23-07 entitled “Mandating the Marking of Imported Kerosene and Fuel Oils Which are Entered Tax and Duty Free to Prevent the Unauthorized Diversion Thereof Into the Domestic Market and for Other Purposes” | Aug 30, 2007 | View |
| RMC No. 49-2007 | Lifts the suspension of certain provisions of Revenue Regulations No. 3-2006 provided under Revenue Memorandum Circular No. 10-2006 | Jul 19, 2007 | View |