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Showing 310 results: Memorandum Circulars on Registration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 93-2019Amends the answer to Question No. 2 of RMC No. 85-2018 relative to the issuance of Electronic Certificate Authorizing Registration in the transfer of real propertiesSep 5, 2019View
RMC No. 82-2019Circularizes the Improvement Action Plan for Customer Satisfaction (Fiscal Year 2019)Aug 20, 2019View
RMC No. 68-2019Provides clarification on certain issues relative to the Estate Tax Amnesty under Republic Act No. 11213 (Tax Amnesty Act)Jul 5, 2019View
RMC No. 60-2019Clarifies the guidelines in determining the tax treatment of transfer of real property by an Economic Zone Developer/Operator duly registered under the Philippine Economic Zone Authority to another PEZA entity, and the documentary requirements for the processing of eCARJun 7, 2019View
RMC No. 48-2019Amends RMC No. 42-2019 to extend the deadline for mandatory re-submission of application via Electronic Accreditation and Registration (eAccReg) SystemApr 17, 2019View
RMC No. 47-2019Prescribes the revised guidelines and mandatory requirements for the processing and grant of Value-Added Tax refund claims within the 90-day periodApr 16, 2019View
RMC No. 44-2019Presents the BIR Service Delivery Channel StrategiesApr 11, 2019View
RMC No. 42-2019Mandates the re-application for registration of Cash Register Machines, Point-of-Sale machines, Special Purpose Machines and other sales machines or software with Permits to Use issued for the month of January 2019Apr 10, 2019View
RMC No. 31-2019Reiterates the tax compliance requirements of candidates, political parties/party list groups and campaign contributorsMar 7, 2019View
RMC No. 29-2019Provides guidelines in keeping, maintaining and registration of Books of AccountsFeb 26, 2019View
RMC No. 28-2019Prescribes the use of BIR Printed Receipt/InvoiceFeb 26, 2019View
RMC No. 27-2019Circularizes the enhanced BIR Registration FormsFeb 26, 2019View
RMC No. 17-2019Prescribes the new BIR Form No. 1701A – Annual Income Tax Return for Individuals Earning Income purely from Business/Profession (those under the graduated Income Tax rates with Optional Standard Deduction as mode of deductions or those who opted to avail of the 8% flat Income Tax rate) January 2018 versionJan 24, 2019View
RMC No. 8-2019Notifies the loss of several Accountable FormsJan 18, 2019View
RMC No. 6-2019Clarifies the provisions of RMC No. 105-2018 pertaining to the submission of alphabetical list of First Buyer/Possessor of locally produced coal from whom Excise Taxes due on coal were collected by the producer acting as collecting agent for remittance to the BIRJan 17, 2019View
RMC No. 103-2018Notifies the loss of triplicate copy of eleven (11) sets of used and issued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesDec 18, 2018View
RMC No. 99-2018Clarifies certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008)Dec 7, 2018View
RMC No. 91-2018Prescribes the policies, guidelines and procedures relative to the use of the eREG System by Microfinance Non-Government Organizations in the issuance of TIN to their clientsOct 26, 2018View
RMC No. 85-2018Clarifies certain issues relative to the issuance of Electronic Certificate Authorizing Registration (eCAR) for transferring real properties with the Land Registration AuthorityOct 1, 2018View
RMC No. 81-2018Notifies the loss of quadruplicate copy from one (1) unused set of BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesSep 14, 2018View
RMC No. 79-2018Publishes the full text of Republic Act No. 11055 entitled "An Act Establishing the Philippine Identification System"Sep 7, 2018View
RMC No. 78-2018Provides guidelines on the registration of Philippine Offshore Gaming Operators and its accredited service providersSep 7, 2018View
RMC No. 63-2018Circularizes the full text of Department Administrative Order No. 16-01 Series of 2016 issued by the Department of Trade and Industry relative to the registration of Barangay Micro Business EnterprisesJul 20, 2018View
RMC No. 62-2018Clarifies the requirements on the withdrawal from the bank deposit account/s of a deceased depositor/joint depositor without the required Electronic Certifcate Authorizing RegistrationJul 10, 2018View
RMC No. 56-2018Circularizes 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, 2018View