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 140 results: Memorandum Circulars on Government payments
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 27-2007 | Publishes the full text of RA No. 9400 entitled "An Act Amending Republic Act No. 7227, as Amended, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes" | Apr 16, 2007 | View |
| RMC No. 23-2007 | Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulations | Mar 22, 2007 | View |
| RMC No. 13-2007 | Clarifies the tax treatment of reimbursable expenses made by personnel/officials of the government or any of its instrumentalities including government owned or controlled corporations | Feb 13, 2007 | View |
| RMC No. 11-2007 | Circularizes the full text of the unnumbered memorandum issued by Commissioner Guillermo L. Parayno, Jr. regarding the settlement of outstanding Withholding Tax liabilities of Local Government Units | Feb 9, 2007 | View |
| RMC No. 73-2006 | Suspends all audit and other field operations of the BIR effective December 18, 2006 | Dec 13, 2006 | View |
| RMC No. 05-2006 | Prescribes the use of the Government Money Payment Chart for the computation of taxes withheld at source on the sale of goods and services to the government or to any of its political subdivisions whether subject to Creditable Withholding Tax, Final VAT and Percentage Tax | Jan 20, 2006 | View |
| RMC No. 71-2005 | Suspends all field operations of the Bureau of Internal Revenue effective December 19, 2005 | Dec 16, 2005 | View |
| RMC No. 41-2005 | Publishes the full text of Administrative Order No. 126 entitled “Strengthening Measures to Address the Extraordinary Increase in World Oil Prices, Directing the Enhanced Implementation of the Government’s Energy Conservation Program, and for other Purposes” | Aug 26, 2005 | View |
| RMC No. 37-2005 | Publishes the full text of NPM No. 067-2004 issued by the Executive Director of Government Procurement Policy Board (GPPB) entitled “Procurement of Licenses of Software Products through Direct Contracting as an Alternative Method of Procurement” | Aug 10, 2005 | View |
| RMC No. 02-2005 | Publishes the full text of CSC-DBM Joint Circular No. 03, s. 2004 entitled “Continued Adoption of Austerity Measures Through the Non-Filling of Vacant Positions” | Jan 14, 2005 | View |
| RMC No. 74-2004 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2004 | Dec 15, 2004 | View |
| RMC No. 12-2004 | Publishes the full text of Memorandum Order No. 126 issued by the President of the Philippines. | Feb 26, 2004 | View |
| RMC No. 10-2004 | Supplements RMC No. 9-2004 issued in relation to the implementation of Republic Act No. 9238 for banks and non-bank financial intermediaries, specifically for the reimposition of Gross Receipts Tax | Feb 23, 2004 | View |
| RMC No. 78-2003 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2003 | Dec 3, 2003 | View |
| RMC No. 15-2003 | Publishes the full text of the "Implementing Rules and Regulations of Executive Order No. 40, Series of 2001," which consolidates the procurement rules and procedures for all national government agencies, government-owned or controlled corporations and government financial institutions, and requires the use of the government electronic procurement system | Apr 1, 2003 | View |