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. 35-2012 | Clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation and other non-profit purposes | Aug 6, 2012 | View |
| RMC No. 27-2012 | Notifies the loss of 1 unused set of BIR Form No. 1425 – Notice of Disqualification under NO AUDIT PROGRAM | Jun 18, 2012 | View |
| RMC No. 58-2011 | Suspends all audit and other field operations of the BIR effective December 19, 2011 | Dec 16, 2011 | View |
| RMC No. 48-2011 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR Nos. 163653 and 167689 on the imposition of Documentary Stamp Tax on inter-office memo covering advances granted by an affiliated corporation | Oct 6, 2011 | View |
| RMC No. 43-2011 | Circularizes Section 19 of RA No. 9679 known as the “Human Development Mutual Fund Law of 2009” | Sep 28, 2011 | View |
| RMC No. 27-2011 | Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 | Jul 1, 2011 | View |
| RMC No. 17-2011 | Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax compliance | Apr 4, 2011 | View |
| RMC No. 12-2011 | Notifies the loss of 1 set of unused BIR Form No. 0421- Tax Verification Notice | Mar 2, 2011 | View |
| RMC No. 98-2010 | Prescribes the guidelines and procedures for the treatment of unserved Letter Notices, Letter of Authorities and Tax Verification Notices in instances where the concerned taxpayers cannot be located | Dec 21, 2010 | View |
| RMC No. 87-2010 | Notifies the loss of 1 set of unused BIR Form No. 0421 – Tax Verification Notice | Nov 24, 2010 | View |
| RMC No. 67-2010 | Circularizes the revocation of BIR Ruling No. DA-722-2006 issued in favor of Atlas Consolidated Mining and Development Corporation | Aug 10, 2010 | View |
| RMC No. 61-2010 | Suspends the generation and issuance of electronic Letter of Authority (eLAs), revokes RMC No. 56-2010 and clarifies the use of BIR Form 0421 – Tax Verification Notices | Jul 14, 2010 | View |
| RMC No. 56-2010 | Disseminates the most recent policies on the audit of all internal revenue tax liabilities for the year 2009 | Jun 29, 2010 | View |
| RMC No. 52-2010 | Publishes the full text of Joint Order No. 1-2010 issued by the Secretary of Finance and Commissioners of the Bureau of Customs and BIR entitled "Valuation of Motor Vehicles" | Jun 22, 2010 | View |
| RMC No. 43-2010 | Circularizes the full text of the Memorandum of Agreement between the BIR and the Office of the Ombudsman | May 31, 2010 | View |
| RMC No. 39-2010 | Directs the Revenue District Offices to verify the VAT Compliance of Health Maintenance Organizations | May 21, 2010 | View |
| RMC No. 36-2010 | Publishes the full text of the Memorandum of Agreement between the BIR and Securities and Exchange Commission | Apr 23, 2010 | View |
| RMC No. 33-2010 | Prescribes the policies in securing certified true copies of Income Tax Returns and Audited Financial Statements | Apr 21, 2010 | View |
| RMC No. 26-2010 | Publishes the full text of the Memorandum of Agreement between the BIR and the National Bureau of Investigation and Criminal Investigation and Detection Group | Mar 17, 2010 | View |
| RMC No. 19-2010 | Directs all concerned BIR offices to continue tax investigation of Cooperatives | Mar 8, 2010 | View |
| RMC No. 57-2009 | Publishes the full text of the memorandum of Finance Secretary Margarito B. Teves directing BIR to stop issuing tax assessments for taxable year 2009 against cooperatives registered with the Cooperative Development Authority based on the old Cooperative Law | Oct 6, 2009 | View |
| RMC No. 48-2009 | Publishes the full text of Circular No. 2009-004 issued by the Commission on Audit entitled "Deferment of the date that COA Circular No. 2009-002 dated May 18, 2009 takes effect re: Reinstituting Selective Pre-Audit on Government Transactions" | Aug 25, 2009 | View |
| RMC No. 47-2009 | Publishes the full text of Circular No. 2009-002 issued by the Commission on Audit entitled "Reinstituting Selective Pre-Audit on Government Transactions" | Aug 20, 2009 | View |
| RMC No. 32-2009 | Notifies the loss of one set of unused BIR Form No. 0421 – Tax Verification Notice | Jun 23, 2009 | View |
| RMC No. 29-2009 | Clarifies certain issues relative to the processing of claims for tax credit/refund | Jun 3, 2009 | View |