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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 264 results: Memorandum Circulars on Invoices and receipts

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 70-2013Corrects and provides clarifications on the list of documentary requirements on application for registrationNov 12, 2013View
RMC No. 65-2013Notifies the loss of 2 pads of unused BIR Form No. 2524 – Revenue Official ReceiptOct 1, 2013View
RMC No. 61-2013Prohibits the printing of principal and supplementary receipts/invoices by non-accredited/unauthorized printersSep 11, 2013View
RMC No. 56-2013Extends the August 20-22, 2013 tax deadline to August 23, 2013 for e-Filing/Filing and e-Payment/RemittanceAug 22, 2013View
RMC No. 55-2013Reiterates taxpayers’ obligations in relation to online business transactionsAug 22, 2013View
RMC No. 54-2013Extends the validity of provisional accreditation granted to printers of principal and supplementary receipts/invoicesAug 15, 2013View
RMC No. 52-2013Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other mattersAug 12, 2013View
RMC No. 48-2013Issues tax compliance reminders to participants of the May 13, 2013 midterm electionsJul 8, 2013View
RMC No. 45-2013Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptJun 11, 2013View
RMC No. 44-2013Extends the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other mattersJun 11, 2013View
RMC No. 43-2013Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptMay 28, 2013View
RMC No. 25-2013Notifies the loss of 50 sets of unused BIR Form No. 2524 – Revenue Official ReceiptMar 13, 2013View
RMC No. 24-2013Notifies the loss of 50 unused sets of Accountable Form No. 51 – Official ReceiptMar 13, 2013View
RMC No. 16-2013Clarifies the tax implications and recording of deposits/advances for expenses received by taxpayers not covered by RMC No. 89-2012Feb 15, 2013View
RMC No. 15-2013Publishes and implements pertinent provisions of Resolution No. 9476 issued by the Commission on Elections (COMELEC) on June 2012Feb 13, 2013View
RMC No. 14-2013Notifies the loss of 4 unused sets of BIR Form No. 2524 – Revenue Official ReceiptFeb 13, 2013View
RMC No. 13-2013Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptFeb 13, 2013View
RMC No. 12-2013Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptFeb 13, 2013View
RMC No. 89-2012Clarifies the tax implications and recording of deposits/advances made by clients of General Professional Partnerships for expensesDec 28, 2012View
RMC No. 87-2012Gives notice on damaged accountable formsDec 28, 2012View
RMC No. 82-2012Notifies the loss of quintuplicate copies from two (2) unused sets of BIR Form No. 2524 – Revenue Official ReceiptDec 18, 2012View
RMC No. 74-2012Reiterates the violations committed by Revenue Collection Officers in the acceptance of tax payments of internal revenue taxesNov 22, 2012View
RMC No. 70-2012Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptNov 8, 2012View
RMC No. 69-2012Notifies the loss of original copy from 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptNov 8, 2012View
RMC No. 63-2012Clarifies the issues affecting invoicing and recording of income payments for media advertising placementsOct 29, 2012View