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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 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 54-2022Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2022-1, titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2022 under Executive Order No. 80, s. 2012 and Executive Order No. 201, s. 2016"Apr 25, 2022View
RMC No. 53-2022Publishes the full text of the Data Sharing Agreement between the BIR and the Philippine Statistics AuthorityApr 22, 2022View
RMC No. 50-2022Circularizes the Updated List of Accredited Microfinance Non-Government OrganizationsApr 20, 2022View
RMC No. 47-2022Publishes 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)Apr 19, 2022View
RMC No. 46-2022Clarifies the deadline of submission of attachments to the 2021 Annual Income Tax Return and other mattersApr 18, 2022View
RMC No. 41-2022Notifies the loss one (1) set of unused BIR Form No. 0535 – Taxpayer Information SheetApr 8, 2022View
RMC No. 31-2022Notifies the loss of several copies of BIR Form No. 2524 – Revenue Official Receipt (ROR)Mar 25, 2022View
RMC No. 29-2022Notifies the loss forty (40) sets of unused BIR Form No. 0535 – Taxpayer Information SheetMar 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. 22-2022Provides Tax Compliance Reminders for the May 9, 2022 National and Local ElectionsFeb 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. 1-2022Notifies the loss of twenty (20) pieces of unissued BIR Form No. 1931 – TIN CardJan 4, 2022View
RMC No. 128-2021Prescribes the work-around procedures for the filing of returns and payment of offshore gaming taxDec 28, 2021View
RMC No. 119-2021Announces the availability of revised BIR Form Nos. 1707 and 1707-A Version April 2021Dec 13, 2021View
RMC No. 114-2021Notifies the loss of ten (10) sets of unused BIR Form No. 0535 (Taxpayer Information Sheet)Nov 12, 2021View
RMC No. 113-2021Notifies the loss of ninety-seven (97) sets of unused BIR Form No. 0535 (Taxpayer Information Sheet)Nov 12, 2021View
RMC No. 111-2021Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.2Oct 21, 2021View
RMC No. 108-2021Clarifies certain issues on the utilization of Tax Payment Certificate issued under the Comprehensive Automotive Resurgence Strategy (CARS) ProgramOct 19, 2021View
RMC No. 91-2021Provides the guidelines in the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to August 20, 2021 for taxpayers under ECQ and MECQAug 3, 2021View
RMC No. 90-2021Provides specific guidelines and procedures on the utilization of Tax Payment Certificate (TPC) issued under the Comprehensive Automotive Resurgence Strategy (CARS) ProgramJul 28, 2021View
RMC No. 88-2021Circularizes 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. 31-2020Jul 16, 2021View
RMC No. 86-2021Circularizes the Memorandum of Agreement on Information Exchange and Reconciliation between Department of Energy, Bureau of Customs and Bureau of Internal RevenueJul 15, 2021View
RMC No. 85-2021Publishes the full text of the IATF Memorandum Circular No. 2021-1 dated June 3, 2021, by the Secretary of Department of Budget and Management and Chairman of Administrative Order 25 Inter-Agency Task Force, entitled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year 2021 under EO No. 80, s. 2012 and EO No. 201, s. 2016”Jul 15, 2021View