Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

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.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 107 results: Memorandum Circulars issued in 2018

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 32-2018Prescribes and circularizes the Revised BIR Form No. 1701Q (Quarterly Income Tax Return) January 2018 (ENCS)May 9, 2018View
RMC No. 31-2018Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to the unavailability of the eFPSMay 9, 2018View
RMC No. 30-2018Amends the documentary requirements for new business registrantsMay 3, 2018View
RMC No. 29-2018Circularizes the Consolidated Price of Sugar at Millsite for the month of March 2018May 2, 2018View
RMC No. 28-2018Advises taxpayers to disregard the penalties computed by the Electronic Filing and Payment System (eFPS) in BIR Form Nos. 1602 and 1603 of the eFPSApr 30, 2018View
RMC No. 27-2018Circularizes the new and revised BIR Forms affected by the TRAIN LawApr 27, 2018View
RMC No. 26-2018Circularizes the Revised BIR Form No. 2551Q (Quarterly Percentage Tax Return) January 2018 (ENCS)Apr 25, 2018View
RMC No. 25-2018Notifies the loss of five (5) sets of unused BIR Form No. 0535 – Taxpayer Information SheetApr 19, 2018View
RMC No. 24-2018Prescribes the guidelines in filing, receiving and processing of 2017 Income Tax Returns including its attachmentsApr 13, 2018View
RMC No. 23-2018Notifies the loss of one (1) set of used but unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesApr 13, 2018View
RMC No. 22-2018Publishes the Daily Minimum Wage Rates in Region 1 pursuant to Wage Order No. RB1-19Apr 10, 2018View
RMC No. 21-2018Circularizes Memorandum No. 016-2018 regarding the imposition of surcharge, interest and compromise penalty for filing of an amended tax returnApr 5, 2018View
RMC No. 20-2018Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2018Apr 4, 2018View
RMC No. 19-2018Clarifies the basis for the computation of Capital Gains Tax and Documentary Stamp Taxes in sale transactions of real property previously mortgaged at a value higher than its zonal or fair market valueMar 19, 2018View
RMC No. 18-2018Circularizes DO No. 011-2018 issued by the DOF relative to the accreditation of importers and customs brokerMar 9, 2018View
RMC No. 17-2018Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)Mar 8, 2018View
RMC No. 16-2018Circularizes the Consolidated Price of Sugar at Millsite for the month of January 2018Mar 6, 2018View
RMC No. 15-2018Circularizes the Competency-Based Job Descriptions of Revenue Officer I-IV and Chief Revenue Officer II positions under the Assessment and Collection Sections of the Revenue District OfficesMar 5, 2018View
RMC No. 14-2018Directs the Client Support Service to monitor the Compliance Section under the Revenue District OfficeMar 1, 2018View
RMC No. 13-2018Clarifies certain provisions of RAO No. 5-2017 relative to the approval and/or signing of Certificates of Zonal Values of Real PropertiesMar 1, 2018View
RMC No. 12-2018Clarifies the nature and extent of the power of the Commissioner of Internal Revenue to obtain information under Section 5 of the NIRC of 1997, as amended, vis-a-vis Attorney-Client and Accountant-Client privilegeFeb 22, 2018View
RMC No. 11-2018Circularizes the Consolidated Price of Sugar at Millsite for the month of December 2017Feb 22, 2018View
RMC No. 10-2018Clarifies the time of withholding and remittance of taxes withheld by Withholding Agents including National Government Agencies and Instrumentalities, Local Government Units and Government-Owned and-Controlled Corporations provided under Sec. 4 of RR No. 12-2001Jan 31, 2018View
RMC No. 09-2018Prescribes the additional mandatory requirements for all Economic Zone Developers/Operators duly registered under the Philippine Economic Zone Authority for the processing of Electronic Certificate Authorizing RegistrationJan 17, 2018View
RMC No. 08-2018Publishes the full text of MC No. 35, entitled "Clarifying and Reinforcing Existing Rules and Regulations on Foreign Travel Authorities, Travel Entitlements, and Travel Tax Exemptions, which Require the Approval of the Office of the President"Jan 16, 2018View