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. 37-2004 | Clarifies the settlement of the Value-Added Tax liabilities of pawnshops for taxable years 1996 to 2002. | Jun 16, 2004 | View |
| RMC No. 36-2004 | Circularizes Supreme Court's decision that pawnshops are not subject to the 5% lending investor's tax. | Jun 16, 2004 | View |
| RMC No. 16-2004 | Publishes the full text of Bank Bulletin No. 2003-11 relative to internal revenue tax payment thru Tax Debit Memo. | Mar 10, 2004 | View |
| RMC No. 10-2004 | Supplements RMC No. 9-2004 issued in relation to the implementation of Republic Act No. 9238 for banks and non-bank financial intermediaries, specifically for the reimposition of Gross Receipts Tax | Feb 23, 2004 | View |
| RMC No. 09-2004 | Prescribes the guidelines and policies on the taxation of banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries as a result of the enactment and effectivity of Republic Act No. 9238, which excludes several services from the coverage of the Value-Added Tax and re-imposing the Gross Receipts Tax on banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries beginning January 1, 2004. | Feb 20, 2004 | View |
| RMC No. 76-2003 | Clarifies the tax exemptions of non-stock, non-profit corporations and non-stock, non-profit educational institutions | Nov 17, 2003 | View |
| RMC No. 72-2003 | Specifies the tax implications of Electric Cooperatives registered with the National Electrification Administration and Cooperative Development Authority | Oct 24, 2003 | View |
| RMC No. 66-2003 | Clarifies the taxability of the Philippine Airlines for Income Tax purposes as well as other similarly situated franchise grantees. | Oct 16, 2003 | View |
| RMC No. 62-2003 | Provides guidelines for Documentary Stamp Tax evaluation on cash-settled securities swap transactions. | Oct 8, 2003 | View |
| RMC No. 50-2003 | Clarifies the venue for payment of Capital Gains Tax/Creditable Expanded Withholding Tax and corresponding Documentary Stamp Tax relative to the sale of real properties by insurance companies. | Aug 28, 2003 | View |
| RMC No. 30-2003 | Clarifies issues on the imposition of Value-Added Tax on sales of services by banks and other financial institutions to "PEZA-registered/Ecozone export enterprises." | May 21, 2003 | View |
| RMC No. 29-2003 | Prescribes the guidelines for the filing of monthly Value-Added Tax return for the month of April, 2003 by banks, non-bank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functions | May 20, 2003 | View |
| RMC No. 28-2003 | Clarifies certain issues on the imposition of Value-Added Tax on banks, non-bank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functions | May 19, 2003 | View |
| RMC No. 19-2003 | Provides the guidelines for the filing of the first quarter Value-Added Tax Return for 2003 by banks, non-bank financial intermediaries and finance companies | Apr 25, 2003 | View |
| RMC No. 16-2003 | Defines the term "Certificate of Deposit" to clarify its taxability | Apr 1, 2003 | View |
| RMC No. 15-2003 | Publishes the full text of the "Implementing Rules and Regulations of Executive Order No. 40, Series of 2001," which consolidates the procurement rules and procedures for all national government agencies, government-owned or controlled corporations and government financial institutions, and requires the use of the government electronic procurement system | Apr 1, 2003 | View |
| RMC No. 04-2003 | Clarifies the items that would constitute gross receipts and cost of services for purposes of computing the gross income on sale of services, which shall be the basis of the 2% Minimum Corporate Income Tax (MCIT) | Jan 15, 2003 | View |
| RMC No. 20-2002 | Circularizes the agreement between the BIR and the Bankers Association of the Philippines that the Electronic Fund Transfer Instruction System (EFTIS) currently used by Commercial and Universal banks in paying their own tax liabilities shall be considered as e-payment | Jun 21, 2002 | View |
| RMC No. 14-2002 | Prescribes the procedures for the manner of filing of tax returns for income derived by Foreign Currency Deposit Units from foreign currency and other transactions and the manner of reporting their income for income tax purposes | Apr 15, 2002 | View |
| RMC No. 03-2002 | Circularizes Memorandum Circular No. 5-2001 of the Government Service Insurance System which amends Section 11.8.2, Rule Xl of the implementing rules and regulations of R.A. 8291, otherwise known as the GSIS Act of 1997 | Jan 15, 2002 | View |