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. 23-2009 | Reiterates the policies and procedures relative to revalidation of Letters of Authority, issuance of Subpoena Duces Tecum and review of cases by the Assessment Division in the Regional Office | May 8, 2009 | View |
| RMC No. 17-2009 | Notifies the loss of one set of used but unissued BIR Form No. 1965 – Letter of Authority with Serial No. LOA200800014131 | Mar 31, 2009 | View |
| RMC No. 15-2009 | Circularizes Department Order (DO) No. 11-09, issued by the Secretary of Finance, which revokes DO No. 6-99 | Mar 12, 2009 | View |
| RMC No. 79-2008 | Notifies the loss of duplicate copy from one (1) set of unused BIR Form No. 0421 – Tax Verification Notice | Dec 12, 2008 | View |
| RMC No. 65-2008 | Clarifies the business taxation on the activities undertaken by the Bangko Sentral ng Pilipinas in pursuance of its mandates as the independent central monetary authority of the Republic of the Philippines | Sep 9, 2008 | View |
| RMC No. 41-2008 | Notifies the loss of one (1) set of unused BIR Form No. 0421 –Tax Verification Notice | May 23, 2008 | View |
| RMC No. 35-2008 | Notifies the loss of two (2) sets of unused BIR Form No. 1919 – Office Audit-Letter of Authority | Apr 21, 2008 | View |
| RMC No. 82-2007 | Circularizes the taxpayer’s responsibility for representations made in their behalf by their tax agents | Dec 5, 2007 | View |
| RMC No. 81-2007 | Circularizes the full text of unnumbered memorandum regarding Table Audit of Health Maintenance Organizations | Dec 4, 2007 | View |
| RMC No. 79-2007 | Circularizes the conduct of post-audit review by the Office of the Commissioner of Internal Revenue on randomly-selected audit and collection cases | Dec 4, 2007 | View |
| RMC No. 78-2007 | Circularizes the full text of an unnumbered Memorandum regarding the “Prohibition on the Filing of Application for Leave of Absence” | Dec 4, 2007 | 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. 67-2007 | Notifies the loss of five (5) sets of unused BIR Form No. 19.65 – Letter of Authority | Oct 30, 2007 | View |
| RMC No. 60-2007 | Suspends temporarily the implementation of the provision of Section B.2.c.3 of Revenue Memorandum Circular No. 40-2006 | Sep 14, 2007 | View |
| RMC No. 53-2007 | Reiterates the amendment made by RA No. 9337 imposing VAT on the sale of non-food agricultural products, marine and forest products and on the sale of cotton and cotton seeds in their original state | Aug 7, 2007 | View |
| RMC No. 51-2007 | Circularizes the revisions on the new paradigm in meeting the collection target as embodied in the memorandum issued by the OIC-CIR dated July 27, 2007 | Jul 31, 2007 | View |
| RMC No. 32-2007 | Circularizes the Memorandum of the Commissioner of Internal Revenue dated April 26, 2007 in relation to the new paradigm in meeting the collection target | May 2, 2007 | View |
| RMC No. 31-2007 | Directs the strict implementation of the imposable sanctions with regard to the Tax Code provision and its implementing regulations on punishable acts of erring financial officers and/or tax practitioners | Apr 25, 2007 | View |
| RMC No. 25-2007 | Further extends the deadline for availment of the Improved Voluntary Assessment Program (IVAP) until June 29, 2007 | Mar 30, 2007 | View |
| RMC No. 22-2007 | Extends the deadline for the completion and reporting of the pre-audit of 2005 tax returns until June 29, 2007 | Mar 22, 2007 | View |
| RMC No. 15-2007 | Publishes the full text of Memorandum of Agreement between the Philippine Economic Zone Authority and Bureau of Internal Revenue executed on March 1, 2007 | Mar 14, 2007 | View |
| RMC No. 10-2007 | Circularizes the memorandum of the Commissioner of Internal Revenue regarding tax mapping operations on properties for rent/lease | Feb 5, 2007 | View |
| RMC No. 06-2007 | Further extends the deadline for availment of the Improved Voluntary Assessment Program until March 30, 2007 | Jan 31, 2007 | View |
| RMC No. 02-2007 | Provides guidelines in the form of basic questions and answers regarding the Improved Voluntary Assessment Program (IVAP) | Jan 12, 2007 | View |
| RMC No. 77-2006 | Further extends until January 31, 2007 the deadline for the availment of the Improved Voluntary Assessment Program | Dec 29, 2006 | View |