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 220 results: Memorandum Circulars on Banks and finance
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 32-2008 | Gives permission and extends the deadline for the manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environment | Apr 15, 2008 | View |
| RMC No. 30-2008 | Clarifies the taxability of Insurance Companies for Minimum Corporate Income Tax, Business Tax, and Documentary Stamp Tax purposes | Apr 8, 2008 | View |
| RMC No. 27-2008 | Circularizes the full text of EO No. 659, entitled “Improving the Negotiability and Acceptability of Agrarian Reform Bonds” | Mar 31, 2008 | View |
| RMC No. 23-2008 | Publishes the full text of RA No. 9490 entitled “An Act Establishing the Aurora Special Economic Zone in the Province of Aurora, Creating for the Purpose the Aurora Special Economic Zone Authority, Appropriating Funds Therefore and for Other Purposes” | Mar 13, 2008 | View |
| RMC No. 21-2008 | Clarifies issues on the persons liable to the tax imposed under Section 127 of the Tax Code and the crediting of tax collection to the appropriate office of the BIR | Mar 12, 2008 | View |
| RMC No. 13-2008 | Re-circularizes the full text of EO No. 53 mandating all government agencies concerned to provide the BIR with the necessary information to help increase tax collections | Jan 29, 2008 | View |
| RMC No. 11-2008 | Notifies the loss of two (2) original copies of Tax Credit Certificates issued to Benguet Center Bank, Inc. | Jan 14, 2008 | View |
| RMC No. 06-2008 | Circularizes the full text of EO No. 637, which provides the basis for the computation of the incentive benefits of personnel who may be affected by the implementation of the Rationalization Program under EO No. 366 | Jan 10, 2008 | View |
| RMC No. 01-2008 | Circularizes the full text of unnumbered memorandum regarding “Request to Allow Revenue Collection Officers to Receive Tax Payments, in Cash or in Checks over the P 10,000.00 Threshold” | Jan 2, 2008 | View |
| RMC No. 74-2007 | Circularizes the full text of an unnumbered Memorandum regarding the “Table Audit of Pre-need Companies” | Nov 16, 2007 | View |
| RMC No. 73-2007 | Re-issues the guidelines on the proper treatment of block sale of sales of stock disposed of in the Stock Exchange | Nov 15, 2007 | View |
| RMC No. 28-2007 | Publishes the full text of Joint Memorandum Circular No. 2007-1 issued by the DBM Secretary and the President and General Manager of GSIS dated January 2, 2007 entitled “Guidelines on the Recomputation and Refund of the Benefits of Government Service Insurance System (GSIS) Retirees/Members Whose Retirement and Other Benefits Were Reduced by Reason of the Increase in the National Government’s Share in Premium Contribution for the Period July 1997 to December 1998” | Apr 20, 2007 | View |
| RMC No. 62-2006 | Clarifies the tax treatment of foreclosure sales initiated by the Department of Agrarian Reform | Oct 20, 2006 | View |
| RMC No. 60-2006 | Prescribes the necessary steps to ensure that only authentic Tax Debit Memos are received by the Revenue District Offices and/or Authorized Agent Banks | Oct 9, 2006 | View |
| RMC No. 73-2005 | Authorizes the use of the Efficient Service Machine developed by Land Bank of the Philippines | Dec 23, 2005 | View |
| RMC No. 56-2005 | Revokes with finality Revenue Memorandum Circular No. 43-2005 pertaining to shares of stock disposed of in the Stock Exchange | Oct 19, 2005 | View |
| RMC No. 46-2005 | Suspends until further notice the effectivity of Revenue Memorandum Circular No. 43-2005, which prescribes the guidelines on the proper treatment of shares of stock disposed of in the Stock Exchange | Sep 12, 2005 | View |
| RMC No. 43-2005 | Prescribes the guidelines on the proper treatment of shares of stock disposed of in the Stock Exchange | Sep 5, 2005 | View |
| RMC No. 32-2005 | Publishes the full text of BIR Ruling No. 001-2005 subjecting the income realized by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995 that is not related to its registered activity/ies to regular internal revenue taxes | Jul 5, 2005 | View |
| RMC No. 74-2004 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2004 | Dec 15, 2004 | View |
| RMC No. 73-2004 | Provides the guidelines and policies for the assessment and collection of Business Tax applicable to pawnshops | Nov 26, 2004 | View |
| RMC No. 71-2004 | Prescribes the mandatory availment of the Electronic Filing and Payment System and mandatory Electronic Submission of Summary List of Sales and Purchases and Annual Alphalist of Income Payees and Taxes Withheld | Nov 23, 2004 | View |
| RMC No. 59-2004 | Circularizes the Department of Budget and Management and Department of Education Joint Circular No. 2004-1 implementing the direct release of funds to the Regional Offices and implementing units (Division/High School) | Sep 23, 2004 | View |
| RMC No. 53-2004 | Clarifies whether minors who are opening a bank account can be issued a Taxpayer Identification Number (TIN) | Aug 13, 2004 | View |
| RMC No. 38-2004 | Publishes the full text of Circular Letter No. 2004-10 issued by the Secretary of the Department of Budget and Management regarding unpaid Social Insurance Premiums to the GSIS. | Jun 25, 2004 | View |