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Showing 310 results: Memorandum Circulars on Registration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 51-2018Amends RMC No. 69-2017 re: Registration and Compliance Requirements of Individuals under a Job Order or Service Contract Agreement with the Departments and Agencies of the Government, Instrumentalities, Local Government Units, State Colleges and Universities, including the Government-Owned and/or -Controlled Corporations and Government Financial InstitutionsJun 11, 2018View
RMC No. 48-2018Prescribes the processing time of One-Time Transactions for the issuance of Electronic Certificate Authorizing Registration (eCAR)Jun 6, 2018View
RMC No. 42-2018Suspends the use of the Update of Exemption of Employees (UEE) Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employee's Information) and 2305 Batch File Validation ModuleMay 25, 2018View
RMC No. 41-2018Clarifies the issuance of Taxpayer Identification Number (TIN) for corporations relative to its corporate term under the Corporation Code of the PhilippinesMay 24, 2018View
RMC No. 38-2018Reiterates the guidelines in registration, updates and other tax compliance requirements of candidates, political parties/party list groups and campaign contributorsMay 23, 2018View
RMC No. 32-2018Prescribes and circularizes the Revised BIR Form No. 1701Q (Quarterly Income Tax Return) January 2018 (ENCS)May 9, 2018View
RMC No. 30-2018Amends the documentary requirements for new business registrantsMay 3, 2018View
RMC No. 23-2018Notifies the loss of one (1) set of used but unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesApr 13, 2018View
RMC No. 09-2018Prescribes the additional mandatory requirements for all Economic Zone Developers/Operators duly registered under the Philippine Economic Zone Authority for the processing of Electronic Certificate Authorizing RegistrationJan 17, 2018View
RMC No. 91-2017Implements the nationwide Z-Reading and Post-Evaluation of Cash Register Machine, Point-of-Sale machine and other sales receipting system softwareNov 3, 2017View
RMC No. 90-2017Prescribes additional mandatory requirement for all One-Time Transactions (ONETT)Oct 30, 2017View
RMC No. 74-2017Notifies the loss of one (1) set of used but unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for transaction involving transfer of real propertiesSep 19, 2017View
RMC No. 69-2017Clarifies the registration and compliance requirements of individuals under a Job Order or Service Contract Agreement with the Departments and Agencies of the Government, Instrumentalities, Local Government Units, State Colleges and Universities, including the Government-Owned and/or -Controlled Corporations and Government Financial InstitutionsAug 17, 2017View
RMC No. 68-2017Clarifies the processing of applications for Permit to Use Loose-leaf Books of Accounts/Invoices/Receipts and other accounting recordsAug 15, 2017View
RMC No. 44-2017Notifies the loss of two (2) sets of unused BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for transaction involving transfer of real propertiesJun 15, 2017View
RMC No. 40-2017Notifies the loss of one (1) set of used but unissued BIR Form No. 2313-P-Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Personal PropertiesJun 5, 2017View
RMC No. 31-2017Circularizes the Advisory issued by the Microfinance NGO Regulatory Council regarding the implementation of RR No. 3-2017 implementing the tax provisions of RA No. 10693 ("Microfinance NGOs Act")Apr 12, 2017View
RMC No. 137-2016Clarifies compliance with business registration requirements and amends certain Annexes of RMC No. 93-2016Dec 29, 2016View
RMC No. 133-2016Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and Department of Trade and IndustryDec 22, 2016View
RMC No. 128-2016Amends certain provisions of RMO No. 22-2016 relative to the submission of mandatory documentary requirements for reissuance of Certificate Authorizing RegistrationDec 7, 2016View
RMC No. 124-2016Circularizes the implementing Rules and Regulations of Republic Act No. 10693 otherwise known as the "Microfinance NGOs Act"Dec 1, 2016View
RMC No. 102-2016Clarifies the requirement of Taxpayer Identification Number for members of cooperatives applying for Certificate of Tax ExemptionOct 24, 2016View
RMC No. 93-2016Streamlines the business registration process and documentary requirements by further amending the List of Documentary Requirements for the registration of each type of application under Annex A of RR No. 7-2012, as clarified under RMC No. 70-2013 and 37-2016Sep 2, 2016View
RMC No. 64-2016Clarifies the nature, tax treatment, registration and compliance requirements of corporations and associations under Section 30 of the NIRC of 1997, as amendedJun 20, 2016View
RMC No. 43-2016Reiterates the business registration processes and policies in line with Ease of Doing BusinessApr 7, 2016View