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 275 results: Memorandum Circulars on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 15-2020 | Prescribes the manner on how concerned taxpayers shall be informed of the procedures in responding to the issuance of Deficiency Tax Assessments | Feb 27, 2020 | View |
| RMC No. 11-2020 | Further clarifies certain issues on Tax Amnesty on Delinquencies thereby amending and supplementing RMC No. 57-2019 | Feb 6, 2020 | View |
| RMC No. 10-2020 | Suspends the requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and allows their use subject to compliance requirement | Feb 6, 2020 | View |
| RMC No. 8-2020 | Notifies the loss of several triplicate copies of used/issued BIR Form No. 0402 – Authority to Cancel Assessment | Feb 5, 2020 | View |
| RMC No. 135-2019 | Reiterates the prescribed procedures in the availment of the Tax Amnesty on Delinquencies and additional clarification on issues raised relative thereto | Dec 11, 2019 | View |
| RMC No. 129-2019 | Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2019-1 by the Acting Secretary of DBM and Secretary of the DTI entitled “Guidelines in the Validation of the ISO 9001: 2015 Quality Management System Certification/Recertification as a Support to Operations Requirement for the Grant of the FY 2019 Performance-Based Bonus (PBB) | Nov 29, 2019 | View |
| RMC No. 123-2019 | Prescribes the CY 2020 BIR Priority Programs | Nov 22, 2019 | View |
| RMC No. 102-2019 | Provides additional issues relative to the implementation of Estate Tax Amnesty pursuant to the provisions under Title II of Republic Act No. 11213 (Tax Amnesty Act) | Oct 4, 2019 | View |
| RMC No. 94-2019 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2019-1 (Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019) | Sep 9, 2019 | View |
| RMC No. 77-2019 | Publishes the full text of the Memorandum of Collaboration (MOC) and MOC Sub-Agreement to ensure safe and efficient data sharing in accordance with RA No. 10173, RA No. 10963 and EO No. 53 between BIR and the Insurance Commission | Aug 6, 2019 | View |
| RMC No. 64-2019 | Clarifies the issuance of Delinquency Verification Certificate for claims for Value-Added Tax Credit/Refund | Jun 18, 2019 | View |
| RMC No. 57-2019 | Clarifies certain issues on Tax Amnesty on Delinquencies under Revenue Regulations No. 4-2019, which implemented certain provisions of Republic Act No. 11213 (Tax Amnesty Act) | May 31, 2019 | View |
| RMC No. 47-2019 | Prescribes the revised guidelines and mandatory requirements for the processing and grant of Value-Added Tax refund claims within the 90-day period | Apr 16, 2019 | View |
| RMC No. 35-2019 | Reiterates the definition of Accounts Receivable/Delinquent Accounts for purposes of issuance of Delinquency Verification Certificates and Tax Clearance for certain/specific purpose | Mar 14, 2019 | View |
| RMC No. 26-2019 | Circularizes RA No. 11213 entitled "An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies", together with the Veto Message of President Rodrigo R. Duterte | Feb 26, 2019 | View |
| RMC No. 18-2019 | Notifies the loss of one (1) set of unused BIR Form No. 0402 – Authority to Cancel Assessment | Jan 25, 2019 | View |
| RMC No. 5-2019 | Prescribes the CY 2019 BIR Priority Programs | Jan 16, 2019 | View |
| RMC No. 80-2018 | Publishes the full text of the Government Quality Management Committee Memorandum Circular No. 2018-1, entitled "Guidelines on the Validation of the ISO 9001:2015 Quality Management System Certification as a Requirement for the Grant of the FY 2018 Performance-Based Bonus" | Sep 7, 2018 | View |
| RMC No. 76-2018 | Notifies the loss of several BIR Accountable Forms | Sep 6, 2018 | View |
| RMC No. 75-2018 | Highlights the mandatory statutory requirement and function of a Letter of Authority | Sep 5, 2018 | View |
| RMC No. 72-2018 | Reiterates/supplements the existing policies, guidelines and procedures relative to the validation and monitoring of sales declaration of taxpayers generated from POS/CRM/SPM/other sales receipting system software, receipting/invoicing of Computerized Accounting System (CAS), including online sales transactions; and from manual invoices/receipts/supplemental commercial documents | Aug 30, 2018 | View |
| RMC No. 59-2018 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2018-1 issued by the Department of Budget and Management, titled "Guidelines on the Grant of the Performance-Based Bonus (PBB) for Fiscal Year 2018" | Jul 3, 2018 | View |
| RMC No. 47-2018 | Circularizes the revised format of reports required to be submitted by the Revenue Regions to the Internal Affairs Service | Jun 6, 2018 | View |
| RMC No. 40-2018 | Institutionalizes the BIR Social Media Fan Pages/Profiles | May 24, 2018 | View |
| RMC No. 17-2018 | Amends 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, 2018 | View |