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 291 results: Memorandum Circulars on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 18-2021 | Clarifies the filing of BIR Form Nos. 1604-CF, 1604-E and other matters | Feb 2, 2021 | View |
| RMC No. 17-2021 | Extends the deadline for the filing/submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604-C and 1604-F) | Jan 29, 2021 | View |
| RMC No. 16-2021 | Prescribes the guidelines in the submission of list of recipients of income exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act), as implemented under RR No. 29-2020 | Jan 28, 2021 | View |
| RMC No. 138-2020 | Clarifies Revenue Regulations No. 25-2020 on the availment of NOLCO for taxpayers adopting fiscal year | Dec 23, 2020 | View |
| RMC No. 125-2020 | Announces the availability of BIR Form No. 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) January 2018 (ENCS) in the Electronic Filing and Payment System (eFFS) | Nov 27, 2020 | View |
| RMC No. 120-2020 | Further clarifies the retirement benefits exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act) as implemented under RR No. 29-2020 | Nov 9, 2020 | View |
| RMC No. 118-2020 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.7 | Nov 6, 2020 | View |
| RMC No. 111-2020 | Clarifies certain issues relative to the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020 | Oct 15, 2020 | View |
| RMC No. 99-2020 | Circularizes RA No. 11448, entitled "An Act Expanding Access to Educational Services Through the Establishment and Administration of Transnational Higher Education, and Appropriating Funds Therefor" | Sep 16, 2020 | View |
| RMC No. 98-2020 | Clarifies the submission of BIR Form No. 1709 or the Related Party Transaction (RPT) Form and its attachments, as prescribed in Revenue Regulations No. 19-2020 | Sep 15, 2020 | View |
| RMC No. 90-2020 | Circularizes RA Nos. 11259, 11284 and 11283 | Aug 27, 2020 | View |
| RMC No. 89-2020 | Circularizes Republic Act No. 11336, entitled "An Act Converting the Carlos Hilado Memorial State College in the City of Talisay, and all its Satellite Campuses located in the City of Bacolod and in the Municipality of Binalbagan, all in the Province of Negros Occidental, into a State University to be known as The Carlos Hilado Memorial State University, and Appropriating Funds Therefor" | Aug 27, 2020 | View |
| RMC No. 88-2020 | Circularizes Republic Act No. 11334, entitled "An Act Converting the Marinduque State College in the Municipality of Boac, Province of Marinduque into a State University, to be known as the Marinduque State University, and Appropriating Funds Therefor" | Aug 27, 2020 | View |
| RMC No. 87-2020 | Circularizes Republic Act No. 11335, entitled "An Act Converting the Guimaras State College in the Province of Guimaras, into a State University, and Appropriating Funds Therefor" | Aug 27, 2020 | View |
| RMC No. 84-2020 | Circularizes Republic Act (RA) No. 11453 (Further Strengthening the Powers and Functions of the Authority of the Freeport Area of Bataan) and RA No. 11457 (Creating the Davao International Airport Authority) | Aug 27, 2020 | View |
| RMC No. 82-2020 | Prescribes the guidelines on the use of the eAFS System for the submission of attachments to the Income Tax Returns of taxpayers Fiscal Year Accounting Period and in the submission of attachments to the quarterly Income Tax Returns | Aug 11, 2020 | View |
| RMC No. 76-2020 | Clarifies certain issues on the filing of BIR Form No. 1709 (Related Party Transaction Form), and its attachments | Jul 29, 2020 | View |
| RMC No. 64-2020 | Circularizes the revised guidelines and requirements for POGO Licensees and Service Providers in applying for a BIR Clearance in connection with the resumption of operations | Jun 24, 2020 | View |
| RMC No. 49-2020 | Provides additional options in the acceptance and processing of the filed 2019 Income Tax Returns and its required attachments and provides guidelines thereon | May 22, 2020 | View |
| RMC No. 46-2020 | Circularizes the guidelines and requirements for POGO Licensees and Service Providers for the processing of their application for a BIR Clearance in connection with the resumption of operations | May 7, 2020 | View |
| RMC No. 45-2020 | Circularizes Joint Memorandum Circular No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy Measure) | Apr 30, 2020 | View |
| RMC No. 42-2020 | Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2019 | Apr 17, 2020 | View |
| RMC No. 40-2020 | Publishes the full text of the Implementing Rules and Regulations of RA No. 11256 (An Act to Strengthen the Country’s Gross International Reserves, Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes) | Apr 8, 2020 | View |
| RMC No. 37-2020 | Addresses the concerns of taxpayers relative to the filing of tax returns and payment of taxes before the extended deadline | Apr 6, 2020 | View |
| RMC No. 30-2020 | Amends Revenue Memorandum Circular (RMC) No. 29-2020 and clarifies RMC No. 28-2020 relative to the extension of deadlines for the filing of CY 2019 Income Tax Returns and other returns and payment of taxes due thereon | Mar 23, 2020 | View |