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Showing 99 results: Memorandum Circulars issued in 2010

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 24-2010Further defers the implementation of Revenue Regulations No. 7-2009 relative to the Electronic Documentary Stamp Tax (eDST) SystemMar 16, 2010View
RMC No. 23-2010Publishes the full text of Republic Act No. 9999 entitled “An Act Providing a Mechanism for Free Legal Assistance and for Other Purposes”Mar 9, 2010View
RMC No. 22-2010Publishes the full text of Republic Act No. 10001 entitled “An Act Reducing the Taxes on Life Insurance Policies, Amending for this Purpose Sections 123 and 183 of the National Internal Revenue Code of 1997, as Amended”Mar 9, 2010View
RMC No. 21-2010Reiterates the applicable penalties for employers who fail to withhold, remit, do the year-end adjustment and refund employees of the excess withholding taxes on compensationMar 9, 2010View
RMC No. 20-2010Circularizes the revocation of BIR Ruling No. DA-245-2005 relative to the joint venture transactions between Meridien East Realty and Development Corporation and Century Properties, Inc.Mar 9, 2010View
RMC No. 19-2010Directs all concerned BIR offices to continue tax investigation of CooperativesMar 8, 2010View
RMC No. 18-2010Clarifies the coverage and taxability of amusement places under Section 125(b) of the National Internal Revenue Code of 1997, as amendedMar 8, 2010View
RMC No. 17-2010Publishing the full text of Administrative Order No. 277-A entitled “Amending Section 2 of Administrative Order No. 277, Series of 2010 Creating an Independent Committee to Review, Assess and Evaluate All the Important Smuggling and Tax Evasion Cases Handled by the Bureau of Internal Revenue and the Bureau of Customs”Mar 4, 2010View
RMC No. 16-2010Requires taxpayers to disclose their election to use the Optional Standard Deduction for taxable year 2009.Mar 1, 2010View
RMC No. 15-2010Publishing the Full Text of Memorandum Circular No. 30, Series of 2009 of the Civil Service CommissionFeb 25, 2010View
RMC No. 14-2010Circularizes 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 UnitsFeb 23, 2010View
RMC No. 13-2010Publishes the full text of Administrative Order No. 277 entitled “Creating an Independent Committee to Review, Assess and Evaluate All the Important Smuggling and Tax Evasion Cases Handled by the Bureau of Internal Revenue and the Bureau of Customs”Feb 22, 2010View
RMC No. 12-2010Circularizes the full text of Joint Rules and Regulations Implementing Articles 60, 61 and 144 of Republic Act No. 9520, otherwise known as the “Philippine Cooperative Code of 2008” in relation to RA No. 8424 or the National Internal Revenue Code, as amendedFeb 12, 2010View
RMC No. 11-2010Circularizes the full text of COMELEC Resolution No. 8737Feb 8, 2010View
RMC No. 10-2010Prescribes the 2010 Strategy Map of the BIRFeb 4, 2010View
RMC No. 09-2010Notifies the loss of one original copy of Tax Credit Certificate issued to Fil-Am Foods, Inc. (now Pilmico Animal Nutrition Corporation)Feb 4, 2010View
RMC No. 08-2010Circularizes the release of BIR Weekender Briefs and other publications of the BIRJan 26, 2010View
RMC No. 07-2010Publishes the full text of the Memorandum of Agreement between the BIR, LTO and Insurance CommissionJan 21, 2010View
RMC No. 06-2010Publishes the full text of the Memorandum of Agreement between BIR and PNPJan 21, 2010View
RMC No. 05-2010Publishes the 2010 Calendar of Activities under the BIR People Wellness ProgramJan 20, 2010View
RMC No. 04-2010Notifies the loss of 5 pads of unused Accountable Form No. 51-Official ReceiptJan 15, 2010View
RMC No. 03-2010Publishes the full text of Proclamation No. 1841 entitled “Declaring the Regular Holidays, Special (Non-Working) Days, and Special Holiday (for All Schools) for the Year 2010”Jan 12, 2010View
RMC No. 02-2010Publishes the full text of Memorandum Circular No. 1, Series of 2006 of the Office of the OmbudsmanJan 12, 2010View
RMC No. 01-2010Defers the implementation of RR No. 7-2009 relative to the eDST SystemJan 8, 2010View