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Showing 264 results: Memorandum Circulars on Invoices and receipts

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 49-2019Decentralizes the accreditation of Cash Register Machines, Point-of-Sales Machines, Sales Receipting Software and other machines generating receipts/invoices at the National Office, Revenue Regions and Revenue District OfficesApr 29, 2019View
RMC No. 48-2019Amends RMC No. 42-2019 to extend the deadline for mandatory re-submission of application via Electronic Accreditation and Registration (eAccReg) SystemApr 17, 2019View
RMC No. 42-2019Mandates the re-application for registration of Cash Register Machines, Point-of-Sale machines, Special Purpose Machines and other sales machines or software with Permits to Use issued for the month of January 2019Apr 10, 2019View
RMC No. 31-2019Reiterates the tax compliance requirements of candidates, political parties/party list groups and campaign contributorsMar 7, 2019View
RMC No. 29-2019Provides guidelines in keeping, maintaining and registration of Books of AccountsFeb 26, 2019View
RMC No. 28-2019Prescribes the use of BIR Printed Receipt/InvoiceFeb 26, 2019View
RMC No. 12-2019Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524Jan 22, 2019View
RMC No. 9-2019Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524Jan 18, 2019View
RMC No. 7-2019Notifies the loss of original copy of three (3) sets of unused/unissued BIR Form No. 2524-Revenue Official ReceiptJan 18, 2019View
RMC No. 74-2018Notifies the loss of original copy from one (1) unused set of BIR Form No. 2524-Revenue Official ReceiptSep 5, 2018View
RMC No. 72-2018Reiterates/supplements the existing policies, guidelines and procedures relative to the validation and monitoring of sales declaration of taxpayers generated from POS/CRM/SPM/other sales receipting system software, receipting/invoicing of Computerized Accounting System (CAS), including online sales transactions; and from manual invoices/receipts/supplemental commercial documentsAug 30, 2018View
RMC No. 56-2018Circularizes the full text of RA No. 11032, "An Act Promoting Ease of Doing Business and Efficient Delivery of Government Service, Amending for the Purpose Republic Act No. 9485, Otherwise Known as the Anti-Red Tape Act of 2007, and for Other Purposes". Otherwise Known as the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018"Jun 26, 2018View
RMC No. 52-2018Notifies the loss of one (1) pad of unused BIR Form No. 2524-Revenue Official ReceiptJun 20, 2018View
RMC No. 41-2018Clarifies the issuance of Taxpayer Identification Number (TIN) for corporations relative to its corporate term under the Corporation Code of the PhilippinesMay 24, 2018View
RMC No. 36-2018Extends the validity period of Certificate of Accreditation issued to developers/dealers/suppliers/vendors/pseudo-suppliers of Cash Register Machines (CRM), Point-of-Sale (POS) Machines and/or other sales machine/receipting softwareMay 21, 2018View
RMC No. 91-2017Implements the nationwide Z-Reading and Post-Evaluation of Cash Register Machine, Point-of-Sale machine and other sales receipting system softwareNov 3, 2017View
RMC No. 76-2017Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official ReceiptSep 22, 2017View
RMC No. 68-2017Clarifies the processing of applications for Permit to Use Loose-leaf Books of Accounts/Invoices/Receipts and other accounting recordsAug 15, 2017View
RMC No. 49-2017Notifies the loss of one (1) set of previously cancelled BIR Form No. 2524 – Revenue Official ReceiptJul 13, 2017View
RMC No. 17-2017Notifies the loss of one unused set of BIR Form No. 2524 – Revenue Official ReceiptMar 1, 2017View
RMC No. 101-2016Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524Oct 18, 2016View
RMC No. 93-2016Streamlines the business registration process and documentary requirements by further amending the List of Documentary Requirements for the registration of each type of application under Annex A of RR No. 7-2012, as clarified under RMC No. 70-2013 and 37-2016Sep 2, 2016View
RMC No. 55-2016Clarifies the five year validity period of Certificate of Accreditation issued to developers/dealers/supplier-vendors/pseudo-suppliers of Cash Register Machines/POS machines and other sales machines/receipting softwareMay 17, 2016View
RMC No. 43-2016Reiterates the business registration processes and policies in line with Ease of Doing BusinessApr 7, 2016View
RMC No. 37-2016Updates the list of documentary requirements for the registration of each type of application under Annex A of RR No. 7-2012, as amended by RMC No. 70-2013Mar 22, 2016View