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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 290 results: Memorandum Circulars on Employees and compensation
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 116-2019 | Clarifies the tax treatment of Alien Individuals employed in the Philippines by Regional or Area Headquarters and Regional Operating Headquarters of Multinational Companies, Offshore Banking Units and Petroleum Service Contractors and Subcontractors pursuant to Section 4.C of Revenue Regulations No. 8-2018 | Nov 6, 2019 | View |
| RMC No. 105-2019 | Clarifies the proper tax treatment of maternity leave benefits under Republic Act No. 11210 (105-Day Expanded Maternity Leave Law) | Oct 9, 2019 | View |
| RMC No. 100-2019 | Circularizes the availability of revised BIR Form No. 2316 [Certificate of Compensation Payment/Tax Withheld] January 2018 (ENCS) | Sep 30, 2019 | View |
| RMC No. 95-2019 | Enjoins all BIR officials and employees to participate in the celebration of the 30th National Statistics Month | Sep 10, 2019 | View |
| RMC No. 94-2019 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2019-1 (Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019) | Sep 9, 2019 | View |
| RMC No. 86-2019 | Publishes the full text of Department Order No. 049-2019 issued by the Secretary of the Department of Finance entitled "Revised Travel Guidelines for Officials and Employees as Contained in the Department of Finance's Officials and Employees Travel Guide" | Aug 23, 2019 | View |
| RMC No. 77-2019 | Publishes the full text of the Memorandum of Collaboration (MOC) and MOC Sub-Agreement to ensure safe and efficient data sharing in accordance with RA No. 10173, RA No. 10963 and EO No. 53 between BIR and the Insurance Commission | Aug 6, 2019 | View |
| RMC No. 73-2019 | Announces the availability of various revised BIR Forms January 2018 (ENCS) | Jul 24, 2019 | View |
| RMC No. 46-2019 | Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2018 | Apr 12, 2019 | View |
| RMC No. 45-2019 | Publishes the full text of EO No. 77 entitled, "Prescribing Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government Personnel" | Apr 11, 2019 | View |
| RMC No. 27-2019 | Circularizes the enhanced BIR Registration Forms | Feb 26, 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. 5-2019 | Prescribes the CY 2019 BIR Priority Programs | Jan 16, 2019 | View |
| RMC No. 99-2018 | Clarifies certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008) | Dec 7, 2018 | View |
| RMC No. 97-2018 | Publishes the Daily Minimum Wage Rates in National Capital Region pursuant to Wage Order No. NCR-22 | Dec 3, 2018 | 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. 79-2018 | Publishes the full text of Republic Act No. 11055 entitled "An Act Establishing the Philippine Identification System" | Sep 7, 2018 | View |
| RMC No. 77-2018 | Enjoins all BIR officials and employees to participate in the celebration of the 29th National Statistics Month | Sep 6, 2018 | View |
| RMC No. 59-2018 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2018-1 issued by the Department of Budget and Management, titled "Guidelines on the Grant of the Performance-Based Bonus (PBB) for Fiscal Year 2018" | Jul 3, 2018 | View |
| RMC No. 56-2018 | Circularizes the full text of RA No. 11032, "An Act Promoting Ease of Doing Business and Efficient Delivery of Government Service, Amending for the Purpose Republic Act No. 9485, Otherwise Known as the Anti-Red Tape Act of 2007, and for Other Purposes". Otherwise Known as the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018" | Jun 26, 2018 | View |
| RMC No. 55-2018 | Clarifies the functions of the Office of the Regional Director relative to the approval and signing of decisions on Administrative Cases under Revenue Administrative Order (RAO) No. 3-2014, as amended by RAO No. 4-2017 | Jun 21, 2018 | View |
| RMC No. 44-2018 | Publishes the Daily Minimum Wage Rates in Region IV-A pursuant to Wage Order No. RB IVA-18 | Jun 5, 2018 | View |
| RMC No. 42-2018 | Suspends the use of the Update of Exemption of Employees (UEE) Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employee's Information) and 2305 Batch File Validation Module | May 25, 2018 | View |
| RMC No. 37-2018 | Publishes the Daily Minimum Wage Rates in Region XII pursuant to Wage Order No. RB No. 20 | May 23, 2018 | View |
| RMC No. 27-2018 | Circularizes the new and revised BIR Forms affected by the TRAIN Law | Apr 27, 2018 | View |