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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 160 results: Memorandum Circulars issued in 2022

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 85-2022Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2022Jul 14, 2022View
RMC No. 84-2022Prescribes the template for sworn declaration to be executed by the Registered Business Enterprise in relation to Q and A No. 36 of RMC No. 24-2022Jun 30, 2022View
RMC No. 83-2022Publishes the May 18, 2022 letter from the Food and Drug Administration (FDA) of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Jun 30, 2022View
RMC No. 82-2022Clarifies the service of Letter of Authority pursuant to Revenue Audit Memorandum Order No. 1-2000Jun 30, 2022View
RMC No. 81-2022Notifies the loss of several BIR Form No. 2524 – Revenue Official Receipt (ROR)Jun 30, 2022View
RMC No. 80-2022Circularizes the lists of Withholding Agents required to deduct and remit 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020Jun 22, 2022View
RMC No. 79-2022Publishes the Updated List of Registered Manufacturers/Importers/Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco and Vapor Products and integrates the requirements for compliance purposesJun 10, 2022View
RMC No. 78-2022Clarifies the Income Tax treatment of the different classifications of educational insitutions and their tax obligationsJun 9, 2022View
RMC No. 77-2022Suspends all pending Letters of Authority/Mission Orders as of May 30, 2022 and requires the submission of inventory thereafterMay 30, 2022View
RMC No. 76-2022Suspends audit and other field operations pursuant to, and under authority of, all Task Forces created thru Revenue Special Orders, Operations Memoranda and other similar orders/directivesMay 30, 2022View
RMC No. 75-2022Circularizes the Consolidated Price of Sugar at Millsite for the Month of April 2022May 26, 2022View
RMC No. 74-2022Circularizes the Updated List of Accredited Microfinance NGOs as of May 2022May 24, 2022View
RMC No. 73-2022Publishes the full text of Freedom of Information (FOI) Memorandum Circular No. 22-01 titled “FOI Program Criteria and Validation Process for the Eligibility to Fiscal Year 2022 Performance-Based Bonus (PBB)”May 23, 2022View
RMC No. 72-2022Notifies the loss of one (1) set of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetMay 19, 2022View
RMC No. 71-2022Circularizes DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, titled ”Guidelines on the Provision of the Mandatory Statutory Benefits And Privileges of the Senior Citizens And Persons With Disabilities on their Purchases through Online (E-Commerce) and Phone Call/SMS"May 18, 2022View
RMC No. 70-2022Circularizes Civil Service Commission Memorandum Circular No. 5, s. 2021 on the amendment to Omnibus Rules on Leave (CSC MC No. 41, s. 1998, as amended)May 16, 2022View
RMC No. 69-2022Circularizes the “Updated List of Accredited Microfinance NGOs” as of April 4, 2022May 16, 2022View
RMC No. 68-2022Publishes the April 26, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt medicines under RA No. 11534 (CREATE Act)May 12, 2022View
RMC No. 67-2022Amends certain portions of RMC No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuances of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for interim Performance-Based BonusMay 4, 2022View
RMC No. 66-2022Publishes the April 8, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of Medical Devices Exempt from VAT under RA No. 11534 (CREATE Act)May 2, 2022View
RMC No. 65-2022Circularizes the Consolidated Price of Sugar at Millsite for the Month of March 2022Apr 29, 2022View
RMC No. 64-2022Circularizes the Consolidated Price of Sugar at Millsite for the Month of January 2022Apr 29, 2022View
RMC No. 63-2022Clarifies the proper taxable base of Excise Tax in the manufacturer’s/assembler’s or importer’s sworn statement and integration of the monitoring, supervision and reporting of excisable products under Revenue Administrative Order No. 2-2014Apr 28, 2022View
RMC No. 62-2022Publishes the full text of COMELEC Resolutions in connection with the May 9, 2022 National and Local ElectionsApr 28, 2022View
RMC No. 61-2022Announces the availability of Central Business Portal (CBP) for online registration of all types of corporations, partnerships and sole proprietorsApr 28, 2022View