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 290 results: Memorandum Circulars on Employees and compensation
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 50-2015 | Publishes the Daily Minimum Wage Rates in Western Visayas pursuant to Wage Order No. RB VI-22 | Sep 1, 2015 | View |
| RMC No. 49-2015 | Publishes the Daily Minimum Wage Rates in Region IV-B pursuant to Wage Order No. IV-B No. 7 | Sep 1, 2015 | View |
| RMC No. 48-2015 | Publishes the Daily Minimum Wage Rates in CARAGA Region pursuant to Wage Order No. RXIII-13 | Sep 1, 2015 | View |
| RMC No. 47-2015 | Publishes the Daily Minimum Wage Rates in Region VIII pursuant to Wage Order No. RB VIII-18 | Sep 1, 2015 | View |
| RMC No. 39-2015 | Circularizes the updated BIR Citizen's Charter as consolidated | Jul 13, 2015 | View |
| RMC No. 24-2015 | Clarifies pertinent provisions of Revenue Regulations No. 2-2015 more particularly on the submission of scanned copies of BIR Form Nos. 2307 and 2316 | May 6, 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. 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. 79-2014 | Clarifies the tax treatment of stock option plans and other option plans | Nov 3, 2014 | View |
| RMC No. 58-2014 | Publishes the full text of Supreme Court Resolution on the withholding of tax from the Special Allowance for the Judiciary | Jul 22, 2014 | View |
| RMC No. 51-2014 | Clarifies the inurement prohibition under Section 30 of the National Internal Revenue Code of 1997 | Jun 11, 2014 | View |
| RMC No. 49-2014 | Publishes the new minimum wage and provides advisory guidelines on productivity based pay for private establishments in Region-IVA | Jun 10, 2014 | View |
| RMC No. 39-2014 | Clarifies the tax treatment of payouts by employee pension plans | May 12, 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. 07-2014 | Clarifies the issues on the registration and compliance requirements of Marginal Income Earners pursuant to Revenue Regulations No. 7-2012 | Feb 5, 2014 | View |
| RMC No. 05-2014 | Clarifies the provisions of RR No. 1-2014 pertaining to the submission of Alphabetical List of Employees/Payees of Income Payments | Jan 29, 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 |
| RMC No. 71-2013 | Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. NCR-18 | Nov 18, 2013 | View |
| RMC No. 69-2013 | Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 011, s-2012 entitled “Premium Contribution Schedule of the Formal Sector Employees and their Employers Effective 01 January 2013” | Nov 8, 2013 | View |
| RMC No. 55-2013 | Reiterates taxpayers’ obligations in relation to online business transactions | Aug 22, 2013 | View |
| RMC No. 48-2013 | Issues tax compliance reminders to participants of the May 13, 2013 midterm elections | Jul 8, 2013 | View |
| RMC No. 46-2013 | Clarifies the taxability of benefits under Collective Negotiations Agreement granted to government employees’ organizations duly approved/accredited by the Civil Service Commission | Jun 26, 2013 | View |
| RMC No. 31-2013 | Prescribes the guidelines on the taxation of compensation income of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | Apr 12, 2013 | View |
| RMC No. 29-2013 | Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employees | Apr 2, 2013 | View |