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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 310 results: Memorandum Circulars on Registration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 120-2021Circularizes the Amendments to Rule 2, Sections 4, 5 and 8; Rule 3 Section 3; Rule 17 Section 2, and Rule 18 Section 5, and Addition of a New Rule 18 Section 6 of the Implementing Rules and Regulations of Title XIII of RA No. 8424 (National Internal Revenue Code of 1997), as amended by RA No. 11543 (CREATE Act)Dec 13, 2021View
RMC No. 83-2021Circularizes the Implementing Rules and Regulations of Title XIII of Republic Act (RA) No. 8424, otherwise known as the "National Internal Revenue Code of 1997", as amended by RA No. 11534 (CREATE Act)Jul 12, 2021View
RMC No. 73-2021Announces the availability of the New Business Registration (NewBizReg) PortalJun 3, 2021View
RMC No. 72-2021Announces the availability of BIR single Hotline Number and use of ChatbotJun 2, 2021View
RMC No. 64-2021Expands the Electronic Tax Software Provider Certification SystemMay 21, 2021View
RMC No. 57-2021Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic)May 3, 2021View
RMC No. 23-2021Implements the CY 2021 BIR Priority Programs and ProjectsFeb 18, 2021View
RMC No. 15-2021Announces the availability of Central Business PortalJan 27, 2021View
RMC No. 13-2021Announces the availability of the BIR Mobile Taxpayer Identification Number Verifier ApplicationJan 27, 2021View
RMC No. 5-2021Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systemsJan 8, 2021View
RMC No. 124-2020Clarifies certain provisions of RMO No. 76-2010 in relation to the Joint Rules and Regulations implementing Articles 60, 61 and 144 of RA No. 9520 (Philippine Cooperative Code of 2008) and other related revenue issuancesNov 26, 2020View
RMC No. 123-2020Publishes the Memorandum of Agreement between the Bureau of Internal Revenue and the Land Registration AuthorityNov 23, 2020View
RMC No. 103-2020Prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA)Sep 29, 2020View
RMC No. 92-2020Further extends the deadline for business registration of those into digital transactions under RMC Nos. 60-2020 and 75-2020Sep 1, 2020View
RMC No. 75-2020Extends the deadline for business registration of those into digital transactions under RMC No. 60-2020Jul 29, 2020View
RMC No. 69-2020Prescribes the revised procedures on the cancellation of Permit to Use (PTU) Cash Register Machines (CRM), Point-of-Sale (POS) Machines, and other similar sales machines generating receipts/invoices in compliance with Republic Act No. 11032Jul 13, 2020View
RMC No. 64-2020Circularizes the revised guidelines and requirements for POGO Licensees and Service Providers in applying for a BIR Clearance in connection with the resumption of operationsJun 24, 2020View
RMC No. 60-2020Notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIRJun 10, 2020View
RMC No. 57-2020Prescribes the updated policy and revised checklist of documentary requirements on business registration and other types of applicationsJun 9, 2020View
RMC No. 46-2020Circularizes 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 operationsMay 7, 2020View
RMC No. 45-2020Circularizes Joint Memorandum Circular No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy Measure)Apr 30, 2020View
RMC No. 10-2020Suspends 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 requirementFeb 6, 2020View
RMC No. 118-2019Announces the availability of the eRegistration (eREG) System to Corporate or Non-Individual Taxpayer-EmployersNov 8, 2019View
RMC No. 117-2019Amends Section II of Revenue Memorandum Circular No. 28-2019 relative to the use of Bureau of Internal Revenue Printed Receipt/InvoiceNov 6, 2019View
RMC No. 99-2019Notifies the loss of thirteen (13) sets of used but unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transactions Involving Transfer of Real PropertiesSep 24, 2019View