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 126 results: Memorandum Circulars issued in 2023
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 51-2023 | Notifies the loss of forty-eight (48) sets of unused/unissued BIR Form No. 2524 — Revenue Official Receipt | May 10, 2023 | View |
| RMC No. 50-2023 | Notifies the loss of six (6) sets of previously cancelled BIR Form No. 0427 — Notice of Denial – Application for Compromise Settlement | May 10, 2023 | View |
| RMC No. 49-2023 | Updates the fIoor price of Cigarettes, Heated Tobacco, Vaporized Nicotine and Non-Nicotine Products and reiterates the imposition of corresponding penalties, sanctions and liabilities for noncompliance therewith | May 5, 2023 | View |
| RMC No. 48-2023 | Announces the availability of additional features and functionalities of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS) | May 5, 2023 | View |
| RMC No. 47-2023 | Reiterates the proper time of remittance of Withholding Taxes by National Government Agencies and Instrumentalities, Local Government Units, and Government Owned and Controlled Corporations | May 3, 2023 | View |
| RMC No. 46-2023 | Publishes the full text of Fiscal Incentives Review Board Advisory No. 006-2023 regarding clarifications on the supplemental guidelines on the registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector | Apr 19, 2023 | View |
| RMC No. 45-2023 | Publishes the full text of Fiscal Incentives Review Board Advisory No. 004-2023 clarifying the issues covering the transfer of registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector | Apr 19, 2023 | View |
| RMC No. 44-2023 | Prescribes supplemental guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Taxable Year 2022 | Apr 14, 2023 | View |
| RMC No. 43-2023 | Further clarifies certain policies on the filing of appeal against Final Decision on Disputed Assessments (FDDA) pursuant to RR No. 12-99, as amended | Apr 14, 2023 | View |
| RMC No. 42-2023 | Publishes the February 21, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Apr 4, 2023 | View |
| RMC No. 41-2023 | Announces the availability of information materials in relation to filing and payment of tax returns and step-by-step guide in filing BIR Forms 1701, 1701A, and 1702-RT | Mar 29, 2023 | View |
| RMC No. 40-2023 | Announces the availability of the Offline electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version7.9.4 | Mar 29, 2023 | View |
| RMC No. 39-2023 | Notifies the loss of one (1) set of unused/unissued BIR Form No. 2524 — Revenue Official Receipt (ROR) | Mar 23, 2023 | View |
| RMC No. 38-2023 | Publishes CY 2023 BIR Priority Programs and Projects | Mar 23, 2023 | View |
| RMC No. 37-2023 | Circularizes CSC Memorandum Circular No. 1, s. 2023 on the 2023 Search for Outstanding Government Workers | Mar 21, 2023 | View |
| RMC No. 36-2023 | Announces the availability of other registration-related online transactions, functions and features in the BIR Online Registration and Update System (ORUS) | Mar 20, 2023 | View |
| RMC No. 35-2023 | Clarifies the application of the Eighteen (18)-Month Transitory Period in RA No. 11900, as reiterated in its Implementing Rules and Regulations and RR No. 14-2022 | Mar 20, 2023 | View |
| RMC No. 34-2023 | Publishes the full text of the Data Sharing Agreement between the BIR and the Securities and Exchange Commission | Mar 17, 2023 | View |
| RMC No. 33-2023 | Clarifies the issuance and enforcement of Subpoena Duces Tecum | Mar 17, 2023 | View |
| RMC No. 32-2023 | Prescribes the guidelines in the filing of Annual Income Tax Returns for Calendar Year 2022 as well as payment of taxes due thereon until April 17, 2023 | Mar 16, 2023 | View |
| RMC No. 31-2023 | Further clarifies imported goods that will no longer require the issuance of "Authority to Release Imported Goods" by the Bureau of Internal Revenue prior to release by the Bureau of Customs | Mar 16, 2023 | View |
| RMC No. 30-2023 | Reiterates the basis of the Total Landed Value of imported automobiles as defined under RR No. 25-2003 in the processing of applications for Electronic Authority to Release Imported Goods (eATRIG) by importers of automobiles | Mar 15, 2023 | View |
| RMC No. 29-2023 | Clarifies the effect of publication of the list of taxpayers determined as Cannot Be Located (CBL) pursuant to existing guidelines | Mar 10, 2023 | View |
| RMC No. 28-2023 | Circularizes Republic Act No. 11898 (Extended Producer Responsibility Act of 2022) and its Implementing Rules and Regulations | Mar 3, 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 |