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 130 results: Memorandum Circulars on Deadlines and extensions
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 51-2012 | Amends the deadline for the filing of Applications for Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Monetization | Sep 3, 2012 | View |
| RMC No. 42-2012 | Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices of RR No. 8-Makati City | Aug 9, 2012 | View |
| RMC No. 41-2012 | Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices | Aug 9, 2012 | View |
| RMC No. 15-2012 | Prescribes the additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns and their attachments prescribed under RR No. 19-2011 | Apr 4, 2012 | View |
| RMC No. 10-2012 | Prescribes the transition procedures for all eFPS filers in using the Enhanced Income Tax Returns | Mar 19, 2012 | View |
| RMC No. 02-2012 | Reiterates the existing rules and policies on the acceptance of payments of internal revenue taxes by RCOs during specified deadlines and issuance of RORs in accepting tax payments, in cash or in checks over the P20,000.00 threshold | Jan 3, 2012 | View |
| RMC No. 68-2010 | Prescribes the guidelines and procedures in granting the request of Large Taxpayers for extension in complying with the requirements for the mandatory use of Computerized Accounting System | Aug 13, 2010 | View |
| RMC No. 25-2010 | Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Office of the Solicitor General | Mar 17, 2010 | View |
| RMC No. 28-2009 | Circularizes the full text of the BIR-TMAP Memorandum of Agreement and the guidelines and mechanics for the conduct of the “2009 Search for Exemplary Revenue Employees from Luzon” | May 15, 2009 | View |
| RMC No. 10-2009 | Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Taxes (BIR Form No. 1604-E) | Feb 26, 2009 | View |
| RMC No. 04-2009 | Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR form No. 1604-CF) until February 27, 2009 | Jan 26, 2009 | View |
| RMC No. 82-2008 | Circularizes the procedures for registration of manual books of accounts | Dec 23, 2008 | View |
| RMC No. 55-2008 | Provides the deadline of corporate taxpayers for the filing of 2nd Quarter Income Tax return and clarifies the procedure in the filing of tax returns, among others | Aug 15, 2008 | View |
| RMC No. 43-2008 | Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment | May 27, 2008 | View |
| RMC No. 32-2008 | Gives permission and extends the deadline for the manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environment | Apr 15, 2008 | View |
| RMC No. 28-2008 | Circularizes the interim procedure in the handling of Tax Subsidy Availment Certificate and Tax Subsidy Debit Memo used in the payment of internal revenue taxes through the eFPS | Apr 1, 2008 | View |
| RMC No. 25-2007 | Further extends the deadline for availment of the Improved Voluntary Assessment Program (IVAP) until June 29, 2007 | Mar 30, 2007 | View |
| RMC No. 24-2007 | Further extends the deadline for availment of the Expanded One-Time Administrative Abatement until June 29, 2007 | Mar 30, 2007 | View |
| RMC No. 22-2007 | Extends the deadline for the completion and reporting of the pre-audit of 2005 tax returns until June 29, 2007 | Mar 22, 2007 | View |
| RMC No. 07-2007 | Further extends the deadline for availment of the One-Time Administrative Abatement until March 30, 2007 | Jan 31, 2007 | View |
| RMC No. 06-2007 | Further extends the deadline for availment of the Improved Voluntary Assessment Program until March 30, 2007 | Jan 31, 2007 | View |
| RMC No. 77-2006 | Further extends until January 31, 2007 the deadline for the availment of the Improved Voluntary Assessment Program | Dec 29, 2006 | View |
| RMC No. 76-2006 | Circularizes DOF Memorandum authorizing the acceptance of installment payments of taxes on transactions/taxable events at any time prior to the tax payment deadlines | Dec 28, 2006 | View |
| RMC No. 74-2006 | Further extends the deadline for availment of the one-time administrative abatement until January 31, 2007 | Dec 22, 2006 | View |
| RMC No. 69-2006 | Extends the deadline for the availment of Improved Voluntary Assessment Program (IVAP) until December 29, 2006 | Nov 17, 2006 | View |