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 143 results: Memorandum Circulars issued in 2019
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 43-2019 | Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2019 | Apr 11, 2019 | View |
| RMC No. 42-2019 | Mandates the re-application for registration of Cash Register Machines, Point-of-Sale machines, Special Purpose Machines and other sales machines or software with Permits to Use issued for the month of January 2019 | Apr 10, 2019 | View |
| RMC No. 41-2019 | Circularizes the enhanced BIR Form No. 1702-MX January 2018 (ENCS), which shall be used by non-individuals with mixed income subject to multiple Income Tax rates or with income subject to special or preferential rate in filing the annual Income Tax Return and paying the Income Tax due starting the year 2018 | Apr 2, 2019 | View |
| RMC No. 40-2019 | Publishes the full text of PRC Resolution No. 2019-1146, amending relevant provisions of Resolution No. 1032 s. 2017 (Implementing Rules and Regulations of the Continuing Professional Development Act of 2016) | Apr 1, 2019 | View |
| RMC No. 39-2019 | Circularizes the Implementing Rules and Regulations prescribed under DOH's Administrative Order No. 2018-0012, which strengthened the Anti-Hospital Deposit Law by increasing the penalties for the refusal of hospitals and medical clinics to administer appropriate initial medical treatment and support in emergency or serious cases, amending for the Purpose Batas Pambansa Bilang 702, as amended By RA No. 8344 | Mar 27, 2019 | View |
| RMC No. 38-2019 | Amends RMC No. 102-2018 specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014 | Mar 27, 2019 | View |
| RMC No. 37-2019 | Circularizes the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trusts] January 2018 (ENCS) | Mar 18, 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. 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. 34-2019 | Clarifies the treatment and reporting requirements of Input Tax as of December 31, 2018 relative to VAT-exempt medicines pursuant to the TRAIN Law | Mar 13, 2019 | View |
| RMC No. 33-2019 | Circularizes the Consolidated Price of Sugar at Millsite for the month of January 2019 | Mar 8, 2019 | View |
| RMC No. 32-2019 | Circularizes the full text of Republic Act No. 11191 re: “An Act Creating a Barangay to be Known as Barangay Don Albino T. Taruc in the Municipality of Socorro, Province of Surigao del Norte” | Mar 7, 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. 30-2019 | Clarifies Section 100 of NIRC of 1997 as amended by RA No. 10963 (TRAIN Law) in relation to Sale of Shares of Stock Not Traded or Listed | Feb 28, 2019 | View |
| RMC No. 29-2019 | Provides guidelines in keeping, maintaining and registration of Books of Accounts | Feb 26, 2019 | View |
| RMC No. 28-2019 | Prescribes the use of BIR Printed Receipt/Invoice | Feb 26, 2019 | View |
| RMC No. 27-2019 | Circularizes the enhanced BIR Registration Forms | Feb 26, 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. 25-2019 | Publishes the full text of RA No. 11171 entitled "An Act Converting the Dr. Emilio B. Espinosa, Sr. Memorial State College of Agriculture and Technology (DEBESMSCAT) in the Municipality of Mandaon, Province of Masbate, into a State University to be known as the Dr. Emilio B. Espinosa, Sr.-Masbate State University (DEBESMSU), and Appropriating Funds Therefor" | Feb 21, 2019 | View |
| RMC No. 24-2019 | Clarifies the amending provisions of RR No. 11-2018 prescribing the submission of BIR Form No. 2316 and Certified List of Employees Qualified for Substituted Filing of Income Tax Return | Feb 14, 2019 | View |
| RMC No. 23-2019 | Circularizes the Consolidated Price of Sugar at Millsite for the month of December 2018 | Feb 7, 2019 | View |
| RMC No. 22-2019 | Notifies the loss of several Apprehension Slips – BIR Form No. 0423 | Feb 1, 2019 | View |
| RMC No. 21-2019 | Publishes the full text of Civil Service Commission (CSC) Resolution No. 1800923 and CSC Memorandum Circular No. 18 s. 2018 re: Attendance in Continuing Professional Development Courses and Renewal of Professional Identification Cards on Official Time | Jan 31, 2019 | View |
| RMC No. 20-2019 | Publishes the full text of Professional Regulation Commission (PRC) Resolution No. 2016-990 Amendments to the Revised Guidelines on the Continuing Professional Development Program for all Registered and Licensed professionals | Jan 31, 2019 | View |
| RMC No. 19-2019 | Prescribes various revised BIR Forms (Version January 2018) | Jan 30, 2019 | View |