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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 291 results: Memorandum Circulars on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 64-2016 | Clarifies the nature, tax treatment, registration and compliance requirements of corporations and associations under Section 30 of the NIRC of 1997, as amended | Jun 20, 2016 | View |
| RMC No. 62-2016 | Clarifies the proper tax treatment of passed-on Gross Receipts Tax | Jun 14, 2016 | View |
| RMC No. 41-2016 | Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013, 9-2014 and 13-2015, entitled "Revised Forms No. 1700, 1701 and 1702" | Apr 4, 2016 | View |
| RMC No. 30-2016 | Reminds candidates of the May 9, 2016 National and Local Elections of their tax obligations | Mar 14, 2016 | View |
| RMC No. 19-2016 | Clarifies the tax treatment of the Monthly Provisional Allowance and Officer's Allowance given to military personnel/officers under the recently signed Executive Order, entitled "Modifying the Salary Schedule for Civilian Government Personnel and Authorizing the Grant of Additional Benefits for Both Civilian and Military and Uniformed Personnel" | Feb 19, 2016 | View |
| RMC No. 9-2016 | Clarifies the taxability of Non-Stock Savings and Loan Associations for purposes of Income Tax, Gross Receipts Tax and Documentary Stamp Tax | Jan 28, 2016 | View |
| RMC No. 19-2015 | Provides clarifications/resolutions on issues and concerns relative to the implementation of the electronic platform in filing tax returns under eFPS or eBIRForms for filing of Income Tax Returns for Calendar Year 2014 due on or before April 15, 2015 | Apr 13, 2015 | View |
| RMC No. 18-2015 | Defers the implementation of eFiling of “No Payment” Income Tax Returns (ITRs) and other concerns | Apr 10, 2015 | View |
| RMC No. 16-2015 | Prescribes the alternative modes of obtaining Offline eBIRForms Package and other concerns | Apr 8, 2015 | View |
| RMC No. 14-2015 | Prescribes the guidelines in the filing, receiving and processing of Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) for Taxable Year 2014 using the electronic platform of BIR | Apr 6, 2015 | View |
| RMC No. 13-2015 | Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013 and 9-2014, entitled "Revised Form Nos. 1700, 1701 and 1702" | Mar 31, 2015 | View |
| RMC No. 12-2015 | Clarifies the filing of "No Payment Return" in relation to RR Nos. 6-2014 and 5-2015 mandating the use of eBIRForms | Mar 30, 2015 | View |
| RMC No. 10-2015 | Prescribes the policies relative to the filing of Income Tax Returns (BIR Form No. 1700) by employees belonging to employers identified as Large Taxpayers | Mar 24, 2015 | View |
| RMC No. 07-2015 | Reiterates the tax treatment of interest income derived from Long-Term Deposits or Investment Certificates as described in RR No. 14-2012 and clarified in RMC Nos. 77-2012 and 81-2012 | Mar 6, 2015 | View |
| RMC No. 02-2015 | Informs taxpayers relative to the availability of certain Annual Income Tax and Excise Tax Returns in Offline eBIRForms Package, which could be submitted thru the eFPS | Jan 9, 2015 | View |
| RMC No. 86-2014 | Clarifies the valuation of contributions or gifts actually paid or made in computing taxable income | Dec 5, 2014 | View |
| RMC No. 39-2014 | Clarifies the tax treatment of payouts by employee pension plans | May 12, 2014 | View |
| RMC No. 38-2014 | Informs all taxpayers and Accredited Tax Agents enrolled in the BIR’s Interactive Filing System of the additional channels of payment of IAFS-AABs | May 9, 2014 | View |
| RMC No. 28-2014 | Waives the penalties for Electronic Filing and Payment System (eFPS) taxpayers | Apr 16, 2014 | View |
| RMC No. 26-2014 | Encourages the use of Computer-Generated Forms and clarifies certain policies in filing Income Tax Returns for Taxable Year 2013 using BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version, including other BIR Forms | Apr 15, 2014 | View |
| RMC No. 20-2014 | Prescribes the guidelines in the filing, receiving and processing of Taxable Year 2013 Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) under RR No. 2-2014 | Apr 4, 2014 | View |
| RMC No. 15-2014 | Reminds all revenue officials on the acceptance of Out-Of-District Filing of Income Tax Returns of certain government officials and employees | Mar 5, 2014 | View |
| RMC No. 09-2014 | Further amends Revenue Memorandum Circular No. 57-2011 entitled “Revised Form Nos. 1700, 1701 and 1702” | Feb 11, 2014 | View |
| RMC No. 03-2014 | Circularizes the modification of BIR Ruling DA (C-133) 431-2008 | Jan 14, 2014 | View |
| RMC No. 73-2013 | Amends Revenue Memorandum Circular No. 31-2013 on the tax treatment of those employed by the United Nations and its Specialized Agencies, provides clarifications therefor as well as additional guidelines on the tax filing obligations of individual taxpayers concerned | Nov 26, 2013 | View |