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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 275 results: Memorandum Circulars on Assessment and audit

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 15-2018Circularizes the Competency-Based Job Descriptions of Revenue Officer I-IV and Chief Revenue Officer II positions under the Assessment and Collection Sections of the Revenue District OfficesMar 5, 2018View
RMC No. 07-2018Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2017-2, entitled "Procedures Ensuring Quality of Validation/Assessment of Requirements for the Grant of the FY 2017 Performance-Based Bonus (PBB)"Jan 16, 2018View
RMC No. 06-2018Prescribes the CY 2018 BIR Priority ProgramsJan 16, 2018View
RMC No. 89-2017Amends RMC No. 51-2007 relative to the processing of claims for issuance of tax refund/Tax Credit Certificate (TCC) and the revenue officials authorized to approve and/or issue the tax refund/TCCOct 24, 2017View
RMC No. 75-2017Promulgates and implements the People's Freedom of Information Manual of the Bureau of Internal RevenueSep 22, 2017View
RMC No. 72-2017Notifies the loss of one (1) set of previously cancelled BIR Form No. 1966-Electronic Letter of AuthoritySep 5, 2017View
RMC No. 64-2017Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2017-1 issued by the DBM Secretary and DTI Secretary, entitled “Guidelines on the Validation of the ISO 9001 Quality Management System (QMS) Certification or ISO-aligned QMS Documents as a Requirement for the Grant of the FY 2017 Performance-Based Bonus (PBB)”Aug 8, 2017View
RMC No. 60-2017Announces the official launch of the Seal of Honesty Certification ProgramJul 28, 2017View
RMC No. 56-2017Publishes the full text of Joint Circular No. 1 issued by CSC, COA Chairperson and DBM Secretary entitled "Rules and Regulations Governing Contract of Services and Job Order Workers in the Government"Jul 21, 2017View
RMC No. 46-2017Publishes the full text of RA No. 10926, which extends for 25 years the franchise granted to Smart Communications, Inc. to establish, maintain, lease and operate Integrated Telecommunications/Computer/Electronic Services and Stations throughout the Philippines for public domestic and international telecommunications and for other purposesJun 20, 2017View
RMC No. 19-2017Amends Question and Answer to No. 12 of RMC No. 80-2010 regarding the issuance of Electronic Letters of Authority for Value-Added Tax credit/refund claims filed by direct exportersMar 2, 2017View
RMC No. 122-2016Orders the non-suspension of all audit and other field operations of the BIR during Christmas seasonNov 28, 2016View
RMC No. 111-2016Reiterates the procedures relative to the issuance of Subpoena Duces Tecum and submission of reports of investigation/verification on tax cases/docketsNov 18, 2016View
RMC No. 109-2016Announces the non-suspension of all audit and other field operations of the BIR during Christmas seasonNov 14, 2016View
RMC No. 91-2016Lifts the suspension of tax audit of the BIRSep 1, 2016View
RMC No. 89-2016Lifts the suspension of audit of the BIR for Run After Tax Evader (RATE) casesAug 23, 2016View
RMC No. 85-2016Further clarifies certain issues concerning suspension of audit pursuant to RMC No. 70-2016, as supplemented by RMC No. 75-2016Aug 12, 2016View
RMC No. 75-2016Clarifies certain issues relative to the suspension of all BIR audit prescribed under RMC No. 70-2016Jul 18, 2016View
RMC No. 70-2016Suspends all audit of the BIR effective July 1, 2016 and requires the submission of inventory of pending Letters of Authority/Letter Notices as of June 30, 2016Jul 1, 2016View
RMC No. 24-2016Reiterates the Department of Finance Order No. 149-95 for non-stock non-profit educational institutionsFeb 24, 2016View
RMC No. 16-2016Notifies the loss of 2 sets of a used but unissued BIR Form No. 0421 – Tax Verification NoticeFeb 16, 2016View
RMC No. 75-2015Suspends all audit and other field operations of the BIR effective December 16, 2015Dec 15, 2015View
RMC No. 56-2015Clarifies the provisions on the submission of Monthly Electronic Sales (eSales) Report via the eSales Reporting SystemSep 3, 2015View
RMC No. 87-2014Suspends all audit and other field operations of the BIR effective December 16, 2014Dec 9, 2014View
RMC No. 70-2014Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetizationSep 9, 2014View