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 762 results: Memorandum Circulars on BIR administration
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 8-2021 | Circularizes Republic Act No. 11467, titled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes" | Jan 11, 2021 | View |
| RMC No. 6-2021 | Prescribes the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS) | Jan 8, 2021 | View |
| RMC No. 5-2021 | Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systems | Jan 8, 2021 | View |
| RMC No. 4-2021 | Prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxes | Jan 8, 2021 | View |
| RMC No. 2-2021 | Prescribes the guidelines in the handling of enlisted/delisted Large Taxpayers | Jan 8, 2021 | View |
| RMC No. 140-2020 | Notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 – Apprehension Slip | Dec 29, 2020 | View |
| RMC No. 139-2020 | Prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008 | Dec 23, 2020 | View |
| RMC No. 135-2020 | Notifies the loss of six (6) unused/unissued BIR Form No. 2298 – Product Replenishment Certificate | Dec 15, 2020 | View |
| RMC No. 134-2020 | Allows the acceptance of tax returns of National Government Agencies mandated to file tax returns thru the eFPS in areas affected by Typhoon Rolly in Bicol Region | Dec 11, 2020 | View |
| RMC No. 133-2020 | Allows manual filing of tax returns and manual payments of taxes due thereon during unavailability of the Electronic Filing and Payment System due to typhoon Rolly and Ulysess | Dec 11, 2020 | View |
| RMC No. 132-2020 | Prescribes the new BIR Form No. 2200-C (Excise Tax Return for Cosmetic Procedures) January 2018 Version | Dec 11, 2020 | View |
| RMC No. 130-2020 | Prescribes the policies and guidelines in the conduct of online meetings/conference with taxpayers | Dec 10, 2020 | View |
| RMC No. 129-2020 | Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Maritime Industry Authority (MARINA) | Dec 10, 2020 | View |
| RMC No. 124-2020 | Clarifies certain provisions of RMO No. 76-2010 in relation to the Joint Rules and Regulations implementing Articles 60, 61 and 144 of RA No. 9520 (Philippine Cooperative Code of 2008) and other related revenue issuances | Nov 26, 2020 | View |
| RMC No. 121-2020 | Announces the pilot implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) | Nov 17, 2020 | View |
| RMC No. 119-2020 | Notifies the loss of five (5) sets of unused/unissued BIR Form No. 2524 – Revenue Official Receipt | Nov 9, 2020 | View |
| RMC No. 116-2020 | Notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 – Apprehension Slip | Oct 26, 2020 | View |
| RMC No. 115-2020 | Clarifies the issuance of Certificate of Zonal Values of Real Properties | Oct 21, 2020 | View |
| RMC No. 112-2020 | Suspends the enlisting/delisting of Large Taxpayers | Oct 16, 2020 | View |
| RMC No. 110-2020 | Clarifies the proper modes of service of an electronic Letter of Authority | Oct 6, 2020 | View |
| RMC No. 103-2020 | Prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA) | Sep 29, 2020 | View |
| RMC No. 83-2020 | Addresses the issues and concerns of taxpayers regarding the tax implications of measures being implemented to prevent the spread of COVID-19 on cross-border matters | Aug 17, 2020 | View |
| RMC No. 80-2020 | Amends the Revenue District Offices covered by RMC No. 79-2020 | Aug 6, 2020 | View |
| RMC No. 79-2020 | Provides the guidelines in the filing of various returns and payment of tax due thereon by taxpayers under the jurisdiction of National Capital Region, Bulacan, Cavite, Laguna and Rizal | Aug 5, 2020 | View |
| RMC No. 76-2020 | Clarifies certain issues on the filing of BIR Form No. 1709 (Related Party Transaction Form), and its attachments | Jul 29, 2020 | View |