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 310 results: Memorandum Circulars on Registration
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 33-2023 | Clarifies the issuance and enforcement of Subpoena Duces Tecum | Mar 17, 2023 | View |
| RMC No. 27-2023 | Notifies the loss of the duplicate copy of unused/unissued BIR Form No. 2313-R — Electronic Certificate Authorizing Registration for Transactions Involving Transfer of Real Properties | Mar 1, 2023 | View |
| RMC No. 18-2023 | Publishes the full text of FIRB Administrative Order No. 001-2023 prescribing the supplemental guidelines to operationalize FIRB Resolution No. 026-22, as further extended by FIRB Resolution No. 033-22 | Feb 6, 2023 | View |
| RMC No. 12-2023 | Announces the availability of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS) | Jan 27, 2023 | View |
| RMC No. 7-2023 | Clarifies the Return Processing System (RPS) Assessment being issued by the BIR | Jan 17, 2023 | View |
| RMC No. 3-2023 | Prescribes the policies and guidelines on the Online Registration of Books of Accounts | Jan 10, 2023 | View |
| RMC No. 158-2022 | Clarifies the effect of non-submission of a cooperative of the Taxpayer Identification Number (TIN) of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE) pursuant to Item A3 of RMC No. 124-2020 and corresponding penalties to be imposed thereof | Dec 27, 2022 | View |
| RMC No. 153-2022 | Announces the availability of the BIR Online Registration and Update System (ORUS) | Dec 12, 2022 | View |
| RMC No. 152-2022 | Clarifies further the transitory provisions for the VAT zero-rate incentives under Sections 294(E) and 295(D), Title XIII of the Tax Code, as amended, and as implemented by Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules And Regulations (CREATE IRR) | Dec 7, 2022 | View |
| RMC No. 146-2022 | Announces the availability of TIN Verification/Validation, RDO Finder and eComplaint facility in the BIR Chatbot (Revie) | Nov 10, 2022 | View |
| RMC No. 142-2022 | Publishes the full text of DTI Memorandum Circular No. 22-19, s. 2022 prescribing the guidelines on the Registration with the Board of Investments (BOI) of Existing Registered Business Enterprises (RBEs) in the Information Technology Business Process Management (IT-BPM) Sector | Nov 2, 2022 | View |
| RMC No. 136-2022 | Publishes Fiscal Incentives Review Board (FIRB) Resolution No. 026-2022 – extending the 70:30 Work-From-Home (WFH) arrangement for Registered Business Enterprises in the Information Technology Business Process Management (IT-BPM) Sector and allowing the transfer of registration of existing business enterprises in the IT-BPM from Investment Promotion Agency to Board of Investments | Oct 14, 2022 | View |
| RMC No. 128-2022 | Notifies the loss of one (1) set of used/filled-up but unissued BIR Form No. 2313-R – Electronic Certification Authorizing Registration for transactions involving transfer of Real Properties | Sep 7, 2022 | View |
| RMC No. 123-2022 | Clarifies the provisions of Revenue Regulations No. 6-2022 relative to the removal of the five (5) – year validity period on receipts/invoices | Aug 31, 2022 | View |
| RMC No. 122-2022 | Prescribes the guidelines in updating of registration information record of taxpayers who will enroll in the Bureau's Online Registration and Update System (ORUS) | Aug 22, 2022 | View |
| RMC No. 114-2022 | Prescribes the guidelines on the registration of Department of Education Regional Offices, Division Offices and Implementing Unit Schools | Jul 28, 2022 | View |
| RMC No. 61-2022 | Announces the availability of Central Business Portal (CBP) for online registration of all types of corporations, partnerships and sole proprietors | Apr 28, 2022 | View |
| RMC No. 49-2022 | Amends pertinent portion of the Questions and Answers in RMC No. 24-2022 to align them with the provisions of CREATE Act and its Implementing Rules and Regulations | Apr 20, 2022 | View |
| RMC No. 48-2022 | Revises provisions on the submission of financial statements of cooperatives registered under the Cooperative Development Authority as a requirement for the renewal of Certificate of Tax Exemption of cooperatives pursuant to RMO No. 76-2010 | Apr 20, 2022 | View |
| RMC No. 37-2022 | Clarifies the guidelines on the submission of Certificate of Entitlement to Tax Incentives pursuant to RMC No. 28-2022 | Apr 6, 2022 | View |
| RMC No. 24-2022 | Clarifies issues relative to RR No. 21-2021 implementing the amendments to the Value-Added Tax (VAT) zero rating provisions under Sections 106 and 108 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Sections 294(E) and 295(D), Title XIII of the Tax Code, introduced by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations | Mar 9, 2022 | View |
| RMC No. 22-2022 | Provides Tax Compliance Reminders for the May 9, 2022 National and Local Elections | Feb 21, 2022 | View |
| RMC No. 16-2022 | Clarifies the scope and coverage of the extension of deadlines granted pursuant to Revenue Regulations No. 1-2022 | Jan 31, 2022 | View |
| RMC No. 1-2022 | Notifies the loss of twenty (20) pieces of unissued BIR Form No. 1931 – TIN Card | Jan 4, 2022 | View |
| RMC No. 128-2021 | Prescribes the work-around procedures for the filing of returns and payment of offshore gaming tax | Dec 28, 2021 | View |