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Showing 225 results: Memorandum Circulars on Withholding tax

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMC No. 60-2019	Clarifies the guidelines in determining the tax treatment of transfer of real property by an Economic Zone Developer/Operator duly registered under the Philippine Economic Zone Authority to another PEZA entity, and the documentary requirements for the processing of eCAR	Jun 7, 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. 36-2019	Circularizes the Additional Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under RR No. 11-2018	Mar 18, 2019	View
RMC No. 31-2019	Reiterates the tax compliance requirements of candidates, political parties/party list groups and campaign contributors	Mar 7, 2019	View
RMC No. 93-2018	Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.2	Nov 5, 2018	View
RMC No. 86-2018	Circularizes the Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under RR No. 11-2018	Oct 11, 2018	View
RMC No. 73-2018	Prescribes the use of the new BIR Form Nos. 0619-E [Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)] and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) both January 2018 Version	Aug 31, 2018	View
RMC No. 64-2018	Circularizes the Civil Service Commission (CSC) Resolution No. 1800646 re: Qualification Standards (QS) for Revenue Officer I to IV Positions in the Compliance Section of the Revenue District Offices in the BIR Regional Offices	Jul 24, 2018	View
RMC No. 62-2018	Clarifies the requirements on the withdrawal from the bank deposit account/s of a deceased depositor/joint depositor without the required Electronic Certifcate Authorizing Registration	Jul 10, 2018	View
RMC No. 51-2018	Amends RMC No. 69-2017 re: Registration and Compliance Requirements of Individuals under a Job Order or Service Contract Agreement with the Departments and Agencies of the Government, Instrumentalities, Local Government Units, State Colleges and Universities, including the Government-Owned and/or -Controlled Corporations and Government Financial Institutions	Jun 11, 2018	View
RMC No. 38-2018	Reiterates the guidelines in registration, updates and other tax compliance requirements of candidates, political parties/party list groups and campaign contributors	May 23, 2018	View
RMC No. 28-2018	Advises taxpayers to disregard the penalties computed by the Electronic Filing and Payment System (eFPS) in BIR Form Nos. 1602 and 1603 of the eFPS	Apr 30, 2018	View
RMC No. 27-2018	Circularizes the new and revised BIR Forms affected by the TRAIN Law	Apr 27, 2018	View
RMC No. 26-2018	Circularizes the Revised BIR Form No. 2551Q (Quarterly Percentage Tax Return) January 2018 (ENCS)	Apr 25, 2018	View
RMC No. 10-2018	Clarifies the time of withholding and remittance of taxes withheld by Withholding Agents including National Government Agencies and Instrumentalities, Local Government Units and Government-Owned and-Controlled Corporations provided under Sec. 4 of RR No. 12-2001	Jan 31, 2018	View
RMC No. 04-2018	Provides transition procedures for all eFPS filers in filing tax return affected by the revised Excise Tax rates on cigars and cigarettes, petroleum products, automobiles, non-essential services (invasive cosmetics procedures), sweetened beverages and mineral products, pursuant to the provisions of the TRAIN Law	Jan 11, 2018	View
RMC No. 02-2018	Provides the transition procedures for all taxpayers filing tax returns affected by the revised tax rates pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law)	Jan 8, 2018	View
RMC No. 01-2018	Prescribes the procedures on the use of Withholding Tax Table on Compensation Income and advises on the change of Creditable Withholding Tax Rate on certain income payments to individuals	Jan 5, 2018	View
RMC No. 105-2017	Prescribes the Revised Withholding Tax Table on Compensation pursuant to the amendments to the NIRC of 1997 introduced by RA No. 10963 (TRAIN Law)	Dec 29, 2017	View
RMC No. 102-2017	Clarifies the taxation of taxpayers engaged in Philippine Offshore Gaming Operations	Dec 28, 2017	View
RMC No. 100-2017	Clarifies the sanctions for non-submission of Alphabetical List of Employees/Payees of income payments	Dec 19, 2017	View
RMC No. 69-2017	Clarifies the registration and compliance requirements of individuals under a Job Order or Service Contract Agreement with the Departments and Agencies of the Government, Instrumentalities, Local Government Units, State Colleges and Universities, including the Government-Owned and/or -Controlled Corporations and Government Financial Institutions	Aug 17, 2017	View
RMC No. 28-2017	Reiterates and updates the guidelines in the filing, receiving and processing of 2016 Income Tax Returns, including its attachments	Mar 30, 2017	View
RMC No. 130-2016	Clarifies the tax treatment and appropriate Withholding Taxes on income payments by Departments and Agencies of the Government, including Government-Owned and/or -Controlled Corporations and Government Financial Institutions to individuals engaged under a job order or contract of service arrangement	Dec 8, 2016	View
RMC No. 110-2016	Clarifies the provisions of RMC No. 108-2016 regarding the payment of Withholding Taxes by eFPS taxpayers	Nov 18, 2016	View