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.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 131 results: Memorandum Circulars issued in 2021

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 6-2021Prescribes the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS)Jan 8, 2021View
RMC No. 5-2021Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systemsJan 8, 2021View
RMC No. 4-2021Prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxesJan 8, 2021View
RMC No. 3-2021Published the updated list of FOI Receiving Officers and one-page FOI ManualJan 8, 2021View
RMC No. 2-2021Prescribes the guidelines in the handling of enlisted/delisted Large TaxpayersJan 8, 2021View
RMC No. 1-2021Circularizes the consolidated Price of Sugar at Millsite for the Month of November 2020Jan 5, 2021View