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 291 results: Memorandum Circulars on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 64-2013 | Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09 | Oct 1, 2013 | View |
| RMC No. 53-2013 | Clarifies the taxability of donations given to homeowners’ association of subdivisions and villages | Aug 14, 2013 | View |
| RMC No. 50-2013 | Clarifies the “Tentative Annual Income Tax Returns” being filed by certain taxpayers | Jul 18, 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. 40-2013 | Circularizes the full text of RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” | May 14, 2013 | View |
| RMC No. 33-2013 | Clarifies the Income Tax and Franchise Tax due from PAGCOR, its contractees and licensees | Apr 23, 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 |
| RMC No. 27-2013 | Provides guidelines in the filing, receiving and processing of TY 2012 Income Tax Returns and prescribes the additional attachment of the regular allowable itemized deductions to BIR Form November 2011 ENCS versions | Mar 20, 2013 | View |
| RMC No. 26-2013 | Disseminates the Primer on BIR Form No. 1701 (Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts, including those with both business and compensation income) and BIR Form No. 1702 (Annual Income Tax Return for Corporation, Partnership and other Non-Individual Taxpayer) November 2011 ENCS | Mar 19, 2013 | View |
| RMC No. 23-2013 | Circularizes the full text of PEZA Board Resolution No. 12-610 | Mar 5, 2013 | View |
| RMC No. 21-2013 | Amends RMC No. 57-2011, entitled “Revised Forms No. 1700, 1701 and 1702” | Mar 1, 2013 | View |
| RMC No. 17-2013 | Clarifies the taxes due from Financial or Technical Assistance Agreement (FTAA) Contractors during “Recovery Periods” | Feb 15, 2013 | View |
| RMC No. 16-2013 | Clarifies the tax implications and recording of deposits/advances for expenses received by taxpayers not covered by RMC No. 89-2012 | Feb 15, 2013 | View |
| RMC No. 09-2013 | Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associations | Jan 30, 2013 | View |
| RMC No. 04-2013 | Requires tax-exempt hospitals to secure revalidated tax exemption rulings/certificates | Jan 14, 2013 | View |
| RMC No. 89-2012 | Clarifies the tax implications and recording of deposits/advances made by clients of General Professional Partnerships for expenses | Dec 28, 2012 | View |
| RMC No. 67-2012 | Circularizes the pertinent portions of the Supreme Court Decision in G.R. Nos. 195909 and 195960 entitled “Commissioner of Internal Revenue –vs- St. Luke’s Medical Center, Inc.,” on the Income Tax treatment of proprietary non-profit hospitals and on the 1998 deficiency Income Tax liability of St. Luke’s Medical Center, Inc. on the revenues it derived from services to paying patients and their tax implications and implementation thereof | Oct 31, 2012 | View |
| RMC No. 63-2012 | Clarifies the issues affecting invoicing and recording of income payments for media advertising placements | Oct 29, 2012 | View |
| RMC No. 43-2012 | Announces to all eFPS filers the availability in the eFPS facility of the Enhanced Annual Income Tax Return (BIR Form No. 1702) prescribed under RR No. 19-2011 | Aug 10, 2012 | View |
| RMC No. 39-2012 | Requires the withholding of Income Tax on backwages, allowances and benefits received by employees through garnishments of debts or credits pursuant to a labor dispute award | Aug 6, 2012 | View |
| RMC No. 15-2012 | Prescribes the additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns and their attachments prescribed under RR No. 19-2011 | Apr 4, 2012 | View |
| RMC No. 11-2012 | Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactions | Mar 22, 2012 | View |
| RMC No. 10-2012 | Prescribes the transition procedures for all eFPS filers in using the Enhanced Income Tax Returns | Mar 19, 2012 | View |
| RMC No. 08-2012 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 172087 concerning the liability of PAGCOR to corporate Income Tax and the revocation of pertinent provisions of RR No. 16-2005 relative to the imposition of 10% VAT on PAGCOR | Feb 29, 2012 | View |