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 275 results: Memorandum Circulars on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 40-2014 | Prescribes the use of Electronic Certificate Authorizing Registration (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties) | May 15, 2014 | View |
| RMC No. 34-2014 | Clarifies the rule regarding doubtful validity of assessment relative to its application to the provisions of RR No. 30-2002 | May 8, 2014 | View |
| RMC No. 14-2014 | Publishes the full text of Executive Order No. 155 by the President of the Philippines, Entitled “Amending Executive Order No. 160 (S.2003), and for Other Purposes” | Feb 26, 2014 | View |
| RMC No. 13-2014 | Notifies the loss of 6 sets of unused BIR Form No. 0402 – Authority to Cancel Assessment | Feb 24, 2014 | View |
| RMC No. 11-2014 | Clarifies certain issues relative to due process requirement in the issuance of a deficiency tax assessment pursuant to Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-2013 | Feb 19, 2014 | View |
| RMC No. 02-2014 | Clarifies the issuance of Official Receipt being required by Government Auditors as evidence of Receipt of Payment for disbursements where the payee/recipient is a dealer, supplier or any business establishment required by the BIR to issue such | Jan 14, 2014 | View |
| RMC No. 75-2013 | Suspends all audit and field operations of the Bureau of Internal Revenue effective December 16, 2013 | Dec 16, 2013 | View |
| RMC No. 66-2013 | Circularizes the revocation of BIR Ruling No. 011-07 | Oct 1, 2013 | View |
| RMC No. 64-2013 | Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09 | Oct 1, 2013 | View |
| RMC No. 63-2013 | Clarifies taxable year covered by Revenue Regulations No. 12-2013 | Sep 30, 2013 | View |
| RMC No. 58-2013 | Publishes the full text of Operations Memorandum No. 4-2013 relative to the issuance of Provisionary Tax Clearance in relation to the provisions of Executive Order No. 398 | Sep 2, 2013 | View |
| RMC No. 57-2013 | Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input taxes attributable to VAT zero-rated sales | Aug 29, 2013 | View |
| RMC No. 50-2013 | Clarifies the “Tentative Annual Income Tax Returns” being filed by certain taxpayers | Jul 18, 2013 | View |
| RMC No. 49-2013 | Circularizes the revocation of Certification Ruling issued under SN No. 391-2009 | Jul 10, 2013 | View |
| RMC No. 42-2013 | Notifies the loss of 4 sets of previously cancelled BIR Form No. 0402 – Authority to Cancel Assessment | May 21, 2013 | View |
| RMC No. 39-2013 | Clarifies the guidelines on the receipt of protest letter on Final Assessment Notices and Final Decision on Disputed Assessments | May 7, 2013 | View |
| RMC No. 38-2013 | Clarifies the implication of Legal Petition Notices/ Declarations and similar documents on the audit/assessment process | May 3, 2013 | View |
| RMC No. 36-2013 | Publishes the full text of Commission on Audit Circular No. 2013-004, entitled "Information and Publicity on Programs/Projects/Activities of Government Agencies" | May 2, 2013 | View |
| RMC No. 22-2013 | Gives notice on the missing duplicate copy from 1 unused set of BIR Form No. 0421 – Tax Verification Notice | Mar 4, 2013 | View |
| RMC No. 09-2013 | Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associations | Jan 30, 2013 | View |
| RMC No. 06-2013 | Clarifies taxpayers' concerns on the audit program and their responsibility in engaging tax agents/practitioners | Jan 18, 2013 | View |
| RMC No. 83-2012 | Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 17, 2012 | Dec 18, 2012 | View |
| RMC No. 80-2012 | Directs all BIR offices performing frontline services to strictly adhere to the provisions of the "Anti-Red Tape Act of 2007" | Nov 28, 2012 | View |
| RMC No. 65-2012 | Clarifies the taxability of association dues, membership fees and other assessments/charges collected by condominium corporations | Oct 31, 2012 | View |
| RMC No. 46-2012 | Cancels 1 set of unissued BIR Form No. 0402-Authority to Cancel Assessment (ATCA) | Aug 16, 2012 | View |