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Showing 143 results: Memorandum Circulars issued in 2019

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 18-2019Notifies the loss of one (1) set of unused BIR Form No. 0402 – Authority to Cancel AssessmentJan 25, 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. 16-2019Clarifies the validity of the Certifications on the existence of Outstanding Tax Liabilities and Certification on the Status of Cases Pending legal or judicial resolution of Taxpayers claiming for VAT refundJan 24, 2019View
RMC No. 15-2019Notifies the loss of several Taxpayer Information Sheets – BIR Form No. 0535Jan 23, 2019View
RMC No. 14-2019Notifies the loss of several Taxpayer Information Sheets – BIR Form No. 0535Jan 23, 2019View
RMC No. 13-2019Publishes the full text of Administrative Order No. 15 entitled "Authorizing the Secretary of the Department of Interior and Local Government or the Officer-In-Charge to Fill Temporary Vacancies in Certain Local Elective Offices to Prevent Hiatus in and Paralysis of Local Government Operations"Jan 22, 2019View
RMC No. 12-2019Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524Jan 22, 2019View
RMC No. 11-2019Notifies the loss of several Documentary StampsJan 22, 2019View
RMC No. 10-2019Notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423-Apprehension SlipJan 22, 2019View
RMC No. 9-2019Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524Jan 18, 2019View
RMC No. 8-2019Notifies the loss of several Accountable FormsJan 18, 2019View
RMC No. 7-2019Notifies the loss of original copy of three (3) sets of unused/unissued BIR Form No. 2524-Revenue Official ReceiptJan 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. 5-2019Prescribes the CY 2019 BIR Priority ProgramsJan 16, 2019View
RMC No. 4-2019Publishes the full text of the letter from the Food and Drug Administration containing the "List of VAT-Exempt Diabetes, High-Cholesterol and Hypertension Drugs" pursuant to Joint Administrative Order No. 2-2018Jan 15, 2019View
RMC No. 3-2019Publishes the full text of Joint Circular No. 001-2018 of the DOF, DBM, BTr, BIR, BOC and COA re Value-Added Tax Refund ClaimsJan 10, 2019View
RMC No. 2-2019Publishes the full text of Joint Administrative Order No. 2-2018 entitled "Implementing Guidelines on the Value-Added Tax (VAT) Exemption of the Sale of Drugs Prescribed for Diabetes, High-Cholesterol and Hypertension under Republic Act No. 8424 Otherwise Known as the National Internal Revenue Code of 1997, as Amended by Republic Act No. 10963"Jan 10, 2019View
RMC No. 1-2019Circularizes the Consolidated Price of Sugar at Millsite for the month of November 2018Jan 8, 2019View