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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 160 results: Memorandum Circulars issued in 2022

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 35-2022Prescribes the tax treatment of Murabahah (Profit Disclosed Sale) and Tawarruq (Commodity Murabahah) as Islamic Banking Arrangements pursuant to the tax neutrality provision of RA No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) and as implemented by RR No. 17-2020Mar 31, 2022View
RMC No. 34-2022Announces the availability of BIR Form No. 2316 (Certificate of Compensation Payment/Tax Withheld) September 2021 ENCSMar 31, 2022View
RMC No. 33-2022Circularizes the Consolidated Price of Sugar at Millsite for the Month of December 2021Mar 30, 2022View
RMC No. 32-2022Clarifies the tax treatment of the Philippine Amusement and Gaming Corporation (PAGCOR), its licensees and contracteesMar 30, 2022View
RMC No. 31-2022Notifies the loss of several copies of BIR Form No. 2524 – Revenue Official Receipt (ROR)Mar 25, 2022View
RMC No. 30-2022Publishes the full text of the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Mar 16, 2022View
RMC No. 29-2022Notifies the loss forty (40) sets of unused BIR Form No. 0535 – Taxpayer Information SheetMar 16, 2022View
RMC No. 28-2022Prescribes the guidelines in the submission of Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (CREATE Law)Mar 16, 2022View
RMC No. 27-2022Circularizes the lists of withholding agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020Mar 16, 2022View
RMC No. 26-2022Notifies the loss of several BIR Form No. 0535 – Taxpayer Information Sheet (TIS)Mar 15, 2022View
RMC No. 25-2022Clarifies the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR)Mar 11, 2022View
RMC No. 24-2022Clarifies issues relative to RR No. 21-2021 implementing the amendments to the Value-Added Tax (VAT) zero rating provisions under Sections 106 and 108 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Sections 294(E) and 295(D), Title XIII of the Tax Code, introduced by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and RegulationsMar 9, 2022View
RMC No. 23-2022Suspends the Income Tax incentives granted to Registered Business Enterprises (RBEs) for violating the Work-From-Home (WFH) threshold as prescribed by the Fiscal Incentives Review BoardMar 9, 2022View
RMC No. 22-2022Provides Tax Compliance Reminders for the May 9, 2022 National and Local ElectionsFeb 21, 2022View
RMC No. 21-2022Prescribes the guidelines in the claim of Input VAT on purchases or importations of capital goods pursuant to Section 110 of the Tax Code, as amended by RA No. 10963 (TRAIN Law)Feb 21, 2022View
RMC No. 20-2022Provides guidance on the filing of Requests for Confirmation, Tax Treaty Relief Applications and Tax Sparing ApplicationsFeb 17, 2022View
RMC No. 19-2022Provides clarification and guidance on Section 8 of RR No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the NIRC of 1997, as amended by RA No. 11534 (CREATE)Feb 4, 2022View
RMC No. 18-2022Circularizes RA No. 11597, titled “An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as ‘An Act Creating the Philippine Veterans Bank, and for Other Purposes”’Feb 4, 2022View
RMC No. 17-2022Publishes the full text of letter from the DOH endorsing updates to the List of VAT-Exempt COVID-19 Medicines under RA No. 11534Jan 31, 2022View
RMC No. 16-2022Clarifies the scope and coverage of the extension of deadlines granted pursuant to Revenue Regulations No. 1-2022Jan 31, 2022View
RMC No. 15-2022Publishes the revised BIR One-Page FOI ManualJan 27, 2022View
RMC No. 14-2022Publishes the Revised People’s FOI Manual of the BIR, Updated List of FOI Receiving Offices and Officers and FOI Request Process FlowchartJan 25, 2022View
RMC No. 13-2022Circularizes RA No. 11635, titled “An Act Amending Section 27(B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes”Jan 24, 2022View
RMC No. 12-2022Circularizes RA No. 11598, titled “An Act Authorizing the Department of Agriculture to Provide for Direct Cash Assistance to Farmers who are Tilling Two (2) Hectares and Below of Rice Land Until 2024, and Use for the Purpose the Annual Tariff Revenues in Excess of Ten Billion Pesos (P10B) of the Rice Competitiveness Enhancement Fund Created Under Republic Act No. 11203, entitled "An Act Liberalizing the Importation, Exportation and Trading of Rice, Lifting for the Purpose the Quantitative Import Restriction on Rice, and for Other Purposes"”Jan 24, 2022View
RMC No. 11-2022Circularizes RA No. 11595, titled “An Act Amending Republic Act No. 8762, Otherwise Known as the ‘Retail Trade Liberalization Act of 2000’, by Lowering the Required Paid-Up Capital for Foreign Retail Enterprises, and for Other Purposes”Jan 24, 2022View