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 220 results: Memorandum Circulars on Banks and finance
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 71-2015 | Allows taxpayers who are mandated to file their tax returns thru Electronic Filing and Payment System and Electronic BIR Forms in areas affected by Typhoon Lando to temporarily file their tax returns and pay their taxes manually | Oct 30, 2015 | View |
| RMC No. 67-2015 | Allows taxpayers who are mandated to file their tax returns thru eFPS and eBIRForms in areas affected by Typhoon Lando to temporarily file their tax returns and pay their taxes manually | Oct 22, 2015 | View |
| RMC No. 62-2015 | Advises all Revenue Collection Officers not to accept checks/drawn checks from Xavier-Punla Rural Bank, Inc. | Oct 1, 2015 | View |
| RMC No. 54-2015 | Advises all Revenue Collection Officers not to accept checks/drawn checks from Farmers Rural Bank, Inc. | Sep 1, 2015 | View |
| RMC No. 44-2015 | Announces the inclusion of Bank of Tokyo-Mitsubishi UFJ, Ltd. in the list of Authorized Agent Banks | Aug 12, 2015 | View |
| RMC No. 43-2015 | Advises all Revenue Collection Officers not to accept checks/drawn checks from closed banks in payment of internal revenue taxes | Aug 4, 2015 | View |
| RMC No. 18-2015 | Defers the implementation of eFiling of “No Payment” Income Tax Returns (ITRs) and other concerns | Apr 10, 2015 | View |
| RMC No. 07-2015 | Reiterates the tax treatment of interest income derived from Long-Term Deposits or Investment Certificates as described in RR No. 14-2012 and clarified in RMC Nos. 77-2012 and 81-2012 | Mar 6, 2015 | View |
| RMC No. 57-2014 | Clarifies the provisions of RR No. 1-2013 on the use of Electronic Tax Remittance Advice | Jul 22, 2014 | View |
| RMC No. 38-2014 | Informs all taxpayers and Accredited Tax Agents enrolled in the BIR’s Interactive Filing System of the additional channels of payment of IAFS-AABs | May 9, 2014 | View |
| RMC No. 25-2014 | Publishes the full text of DBM Circular Letter No. 2013-16 entitled "Implementation of the Expanded Modified Direct Payment Scheme (ExMDPS) For Accounts Payable Due Creditors/Payees of All National Government Agencies (NGAs)" | Apr 14, 2014 | View |
| RMC No. 24-2014 | Publishes the full text of DBM Circular Letter No. 2013-16B entitled "Addendum to DBM Circular Letter No. 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps) of National Government Agencies/Operating Units (NGAs/OUs)" | Apr 14, 2014 | View |
| RMC No. 74-2013 | Circularizes the tax implications of Electric Cooperatives registered with the National Electrification Administration pursuant to BIR Ruling No. 398-2013 | Nov 27, 2013 | View |
| RMC No. 69-2013 | Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 011, s-2012 entitled “Premium Contribution Schedule of the Formal Sector Employees and their Employers Effective 01 January 2013” | Nov 8, 2013 | View |
| RMC No. 68-2013 | Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 057, s-2012 entitled "Partial Deferral of the Implementation of PhilHealth Premium Contribution Increase Until the End of CY 2013" | Oct 25, 2013 | View |
| RMC No. 40-2013 | Circularizes the full text of RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” | May 14, 2013 | View |
| RMC No. 20-2013 | Publishes the full text of National Budget Circular No. 545 entitled “Guidelines on the Release of Funds for FY 2013” | Feb 28, 2013 | View |
| RMC No. 84-2012 | Clarifies the tax treatment of interest income earnings on loans that are not securitized, assigned or participated out | Dec 26, 2012 | View |
| RMC No. 81-2012 | Clarifies certain provisions of RR No. 14-2012 on the proper tax treatment of interest income earnings on financial instruments and other related transactions | Dec 11, 2012 | View |
| RMC No. 77-2012 | Clarifies certain provisions of RR No. 14-2012 on the proper tax treatment of interest income earnings on financial instruments and other related transactions | Nov 23, 2012 | View |
| RMC No. 74-2012 | Reiterates the violations committed by Revenue Collection Officers in the acceptance of tax payments of internal revenue taxes | Nov 22, 2012 | View |
| RMC No. 66-2012 | Defines the taxation of rural banks formed through consolidation | Oct 31, 2012 | View |
| RMC No. 44-2012 | Publishes the full text of Joint Circular No. 2-2012 of the Department of Finance, Department of Budget and Management and BIR entitled "Providing for the Establishment of the Value-Added Tax (VAT) Tax Credit Certificate (TCC) Monetization Program (“Program”) in Relation to the Special Provisions of Republic Act No. 10155 or the General Appropriations Act of 2012" | Aug 14, 2012 | View |
| RMC No. 21-2012 | Circularizes the full text of Executive Order No. 68 entitled “Monetization Program of Outstanding Value-Added Tax (VAT) Tax Credit Certificates (TCCs)” | May 3, 2012 | View |
| RMC No. 01-2012 | Reminds all Revenue District Officers on the submission of reports relative to the Authorized Agent Bank’s compliance in the collection of internal revenue taxes | Jan 3, 2012 | View |