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 135 results: Memorandum Circulars issued in 2024
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 10-2024 | Announcing the availability of Branch Account Registration in Online Registration and Update System | Jan 22, 2024 | View |
| RMC No. 9-2024 | Surcharge computed in the filing of an amended return in the electronic Filing and Payment System (eFPS) | Jan 15, 2024 | View |
| RMC No. 8-2024 | Clarifying the provisions of Revenue Regulations No. 16-2023 imposing Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants | Jan 15, 2024 | View |
| RMC No. 7-2024 | Reversion of the Value-Added Tax exemption of transactions specified under Section 109 (BB) of the National Internal Revenue Code (Tax Code) of 1997, as amended | Jan 11, 2024 | View |
| RMC No. 6-2024 | Publishing the full text of the Joint Administrative Order No. 001-2023 guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives; and full text of Fiscal Incentives Review Board (FIRB) – Advisory No. 017-2023 regarding the availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023) | Jan 10, 2024 | View |
| RMC No. 5-2024 | Further clarifying the proper tax treatment of cross-border services in light of the Supreme Court En Banc Decision in Aces Philippines Cellular Satellite Corp. v. Commissioner of Internal Revenue, GR. No. 22668, dated August 30, 2022 | Jan 10, 2024 | View |
| RMC No. 4-2024 | Revised People's Freedom of Information (FOI) Manual for the BIR and updated List of FOI receiving officers | Jan 10, 2024 | View |
| RMC No. 3-2024 | Circularizing Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act" and the Veto Message of President Ferdinand R. Marcos Jr. | Jan 10, 2024 | View |
| RMC No. 2-2024 | BIR Strategic Statements | Jan 9, 2024 | View |
| RMC No. 1-2024 | Erroneous inclusion of penalties by NGAs in electronic Tax Remittance Advice | Jan 9, 2024 | View |