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Showing 291 results: Memorandum Circulars on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 29-2020 | Amends Revenue Memorandum Circular (RMC) No. 26-2020 relative to the extension of deadlines for the filing of various Returns and payment of taxes due thereon | Mar 19, 2020 | View |
| RMC No. 28-2020 | Prescribes amended guidelines in the filing of the 2019 Income Tax Returns and submission of required attachments | Mar 18, 2020 | View |
| RMC No. 26-2020 | Prescribes the guidelines in the filing and payment of the corresponding taxes due per BIR Form Nos. 2550M, 1600WP, 2550Q, 1702Q, 2000, 2000-OT, 1600, 1601C and 2200M | Mar 17, 2020 | View |
| RMC No. 25-2020 | Prescribes the guidelines in the filing of the 2019 Income Tax Returns and submission of required attachments | Mar 17, 2020 | View |
| RMC No. 18-2020 | Prescribes the use of old BIR Form Nos. 1604-CF and 1604-E for online filing of Annual Information Returns for Compensation, Final Withholding Taxes and Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax | Feb 28, 2020 | View |
| RMC No. 17-2020 | Further extends the deadline for filing/submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and extends the deadline for submission of Certificate of Compensation Payment (BIR Form No. 2316) and Annual Information Return of Creditable Income Taxes Withheld (Expanded) (BIR Form No. 1604-E) | Feb 28, 2020 | View |
| RMC No. 16-2020 | Circularizes the availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.6 | Feb 27, 2020 | View |
| RMC No. 14-2020 | Clarifies the taxability of the Bangko Sentral ng Pilipinas pursuant to Republic Act No. 11211 amending Section 125 of Republic Act No. 7653 (The New Central Bank Act) and other existing laws and revenue issuances | Feb 24, 2020 | View |
| RMC No. 3-2020 | Circularizes the availability of the revised BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) January 2018 (ENCS) | Jan 3, 2020 | View |
| RMC No. 143-2019 | Clarifies the inclusion of taxpayers as top Withholding Agents who are obliged to remit the 1% and 2% Creditable Withholding Taxes pursuant to the criteria of Revenue Regulations No. 7-2019 | Dec 27, 2019 | View |
| RMC No. 142-2019 | Circularizes the Electronic Documentary Stamp Tax (eDST) System’s balance adjustment as an option for recovery of erroneously deducted DST | Dec 27, 2019 | View |
| RMC No. 138-2019 | Publishes the full text of the Department of Agriculture’s Administrative Circular No. 08, Series of 2019 re: The Implementing Rules and Regulations of RA No. 11321 entitled “An Act Instituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture” (The Sagip Saka Act) | Dec 18, 2019 | View |
| RMC No. 134-2019 | Announces the availability of the Revised BIR Form No. 1702-EX (Annual Income Tax Return) January 2018 (ENCS) Version 2 | Dec 5, 2019 | View |
| RMC No. 133-2019 | Circularizes Republic Act No. 11187 entitled “An Act Converting the Zamboanga City State Polytechnic College into a State University to be Known as the Zamboanga Peninsula Polytechnic State University, and Appropriating Funds Therefor” | Dec 4, 2019 | View |
| RMC No. 132-2019 | Circularizes Republic Act No. 11186 entitled “An Act Converting the Northwestern Mindanao State College of Science and Technology (NMSCST) in the City of Tangub, Province of Misamis Occidental into a State University of Northwestern Mindanao (UNM) and Appropriating Funds Therefor” | Dec 4, 2019 | View |
| RMC No. 131-2019 | Circularizes the Republic Act No. 11358 entitled “An Act Establishing a National Vision Screening Program for Kindergarten Pupils and Appropriating Funds Therefor” | Dec 4, 2019 | View |
| RMC No. 124-2019 | Extends the deadline of submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604C and 1604F) | Nov 26, 2019 | View |
| 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. 103-2019 | Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No. 6-2019 | Oct 4, 2019 | View |
| RMC No. 73-2019 | Announces the availability of various revised BIR Forms January 2018 (ENCS) | Jul 24, 2019 | View |
| RMC No. 66-2019 | Publishes the full text of RA No. 11256 entitled "An Act to Strengthen the Country's Gross International Reserves, Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes" | Jul 4, 2019 | View |
| RMC No. 61-2019 | Circularizes Republic Act No. 11256, entitled "An Act to Strengthen the Gross International Reserves (GIR), Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes" | Jun 11, 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. 41-2019 | Circularizes the enhanced BIR Form No. 1702-MX January 2018 (ENCS), which shall be used by non-individuals with mixed income subject to multiple Income Tax rates or with income subject to special or preferential rate in filing the annual Income Tax Return and paying the Income Tax due starting the year 2018 | Apr 2, 2019 | View |
| RMC No. 37-2019 | Circularizes the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trusts] January 2018 (ENCS) | Mar 18, 2019 | View |