Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

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)
Clear filters

Showing 264 results: Memorandum Circulars on Invoices and receipts

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 92-2010Prescribes the re-implementation of the Electronic Sales (eSales) reporting on a pilot modeDec 2, 2010View
RMC No. 90-2010Notifies the loss of 6 sets of unused BIR Form No. 2524 – Revenue Official ReceiptDec 1, 2010View
RMC No. 88-2010Notifies the loss of 2 sets of unused BIR Form No. 2524 – Revenue Official ReceiptNov 24, 2010View
RMC No. 83-2010Notifies the loss of quadruplicate copies from 4 unused BIR Form No. 2524 – Revenue Official ReceiptNov 18, 2010View
RMC No. 78-2010Notifies the loss of 4 sets of unused BIR Form No. 2524 – Revenue Official ReceiptOct 22, 2010View
RMC No. 76-2010Notifies the loss of 1 set of unused BIR Form No. 2524 – Revenue Official ReceiptSep 30, 2010View
RMC No. 72-2010Notifies the loss of several accountable formsSep 6, 2010View
RMC No. 71-2010Notifies the loss of 2 sets of unused BIR Form No. 2524 (Revenue Official Receipt)Sep 6, 2010View
RMC No. 68-2010Prescribes the guidelines and procedures in granting the request of Large Taxpayers for extension in complying with the requirements for the mandatory use of Computerized Accounting SystemAug 13, 2010View
RMC No. 65-2010Notifies the loss of 1 pad of unused BIR Form No. 2524 – Revenue Official ReceiptAug 3, 2010View
RMC No. 63-2010Imposes the Value-Added Tax on Tollway OperatorsJul 20, 2010View
RMC No. 52-2010Publishes 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, 2010View
RMC No. 42-2010Notifies the loss of 2 sets of unused BIR Form No. 2524 – Revenue Official ReceiptMay 27, 2010View
RMC No. 38-2010Notifies the loss of several accountable formsMay 11, 2010View
RMC No. 37-2010Publishes the full text of the Memorandum of Agreement among the BIR, IBP, PICPA and PCCI relative to the "Handang Maglingkod" ProjectMay 6, 2010View
RMC No. 04-2010Notifies the loss of 5 pads of unused Accountable Form No. 51-Official ReceiptJan 15, 2010View
RMC No. 68-2009Notifies the loss of one set of used but unissued BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200900531554Dec 8, 2009View
RMC No. 67-2009Notifies the loss of one pad of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Nos. ROR200901457051 to ROR200901457100Dec 8, 2009View
RMC No. 61-2009Notifies the loss of duplicate to quintuplicate copies from 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptOct 26, 2009View
RMC No. 55-2009Notifies the loss of original copy from one set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200900389129Oct 1, 2009View
RMC No. 54-2009Notifies the loss of one pad of unused Accountable Form No. 51 – Official Receipt with Serial Nos. ACF200700593951 to ACF200700594000Oct 1, 2009View
RMC No. 50-2009Reiterates the implementation of RMC No. 19-2009 re: Transition Procedures Relative to the Issuance and Cancellation of “Permit to Use” Cash Register Machine, Point-of-Sale (POS) Machine, Special Purpose Machine (SPM) and other similar sales machinesSep 16, 2009View
RMC No. 47-2009Publishes the full text of Circular No. 2009-002 issued by the Commission on Audit entitled "Reinstituting Selective Pre-Audit on Government Transactions"Aug 20, 2009View
RMC No. 43-2009Notifies the loss of one pad of unused BIR Form No. 2524 – Revenue Official ReceiptAug 7, 2009View
RMC No. 29-2009Clarifies certain issues relative to the processing of claims for tax credit/refundJun 3, 2009View