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 131 results: Memorandum Circulars issued in 2021
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 31-2021 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) | Mar 2, 2021 | View |
| RMC No. 30-2021 | Circularizes the full text of House Resolution No. 1538 (A Resolution congratulating and commending the Bureau of Internal Revenue (BIR) under the leadership of Commissioner Caesar R. Dulay and the entire Economic Team of His Excellency, President Rodrigo Duterte, for achieving an all-time High of 15.14% over its tax collection target for the Fiscal Year 2020 thereby providing the much-needed fiscal boost at these crucial times when the Philippines strives to recover from the economic devastation caused by the COVID-19 Global pandemic) | Mar 1, 2021 | View |
| RMC No. 29-2021 | Provides the policies and guidelines on the use of electronic signature (e-signature) on certain Bureau of Internal Revenue (BIR) Forms/Certificates | Feb 26, 2021 | View |
| RMC No. 28-2021 | Prescribes the use of the revised BIR Form No. 2200-P [Excise Tax Return for Petroleum Products] January 2020 (ENCS) | Feb 26, 2021 | View |
| RMC No. 27-2021 | Prescribes the use of the revised BIR Form No. 2200-AN [Excise Tax Return for Automobiles and Non-Essential Goods] January 2018 (ENCS) | Feb 26, 2021 | View |
| RMC No. 26-2021 | Extends the deadline of submission of reportorial requirements on the exemption of Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020 | Feb 24, 2021 | View |
| RMC No. 25-2021 | Circularizes the additional Personal Equity Retirement Account (PERA) Unit Investment Trust Fund (UITF) duly approved by the Bangko Sentral ng Pilipinas | Feb 24, 2021 | View |
| RMC No. 24-2021 | Circularizes the nationwide implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) through the Bureau’s official electronic-mail address | Feb 24, 2021 | View |
| RMC No. 23-2021 | Implements the CY 2021 BIR Priority Programs and Projects | Feb 18, 2021 | View |
| RMC No. 22-2021 | Prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020 | Feb 18, 2021 | View |
| RMC No. 21-2021 | Circularizes Joint Circular No. 001-2021 which prescribes the Implementing Guidelines for Field Testing Under the Fuel Marking Program pursuant to RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Law) | Feb 16, 2021 | View |
| RMC No. 20-2021 | Circularizes RA No. 11494 (An Act Providing for COVID-19 Response and Recovery Interventions and Providing Mechanisms to Accelerate the Recovery and Bolster the Resiliency of the Philippine Economy, Providing Funds Therefor, and for Other Purposes) | Feb 9, 2021 | View |
| RMC No. 19-2021 | Publishes the revised One-Page FOI Manual | Feb 9, 2021 | View |
| 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. 15-2021 | Announces the availability of Central Business Portal | Jan 27, 2021 | View |
| RMC No. 14-2021 | Clarifies the effectivity date of Revenue Memorandum Order No. 47-2020 which imposed new documentary requirements for the processing of VAT Refund Claims pursuant to Section 112 of the Tax Code of 1997, as amended | Jan 27, 2021 | View |
| RMC No. 13-2021 | Announces the availability of the BIR Mobile Taxpayer Identification Number Verifier Application | Jan 27, 2021 | View |
| RMC No. 12-2021 | Circularizes the consolidated Price of Sugar at Millsite for the Month of December 2020 | Jan 26, 2021 | View |
| RMC No. 11-2021 | Notifies the loss of five (5) sets of unissued BIR Form No. 2524 – Revenue Official Receipt | Jan 22, 2021 | View |
| RMC No. 10-2021 | Publishing the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Civil Aviation Authority of the Philippines | Jan 19, 2021 | View |
| RMC No. 9-2021 | Circularizes Administrative Order No. 23 titled "Eliminating Overregulation to Promote Efficiency of Government Processes" | Jan 11, 2021 | View |
| RMC No. 8-2021 | Circularizes Republic Act No. 11467, titled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes" | Jan 11, 2021 | View |
| RMC No. 7-2021 | Announces the availability of the Alphalist Data Entry and Validation Module (Version 7.0) and its updated file structures, standard file naming convention and job-aids | Jan 8, 2021 | View |