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 264 results: Memorandum Circulars on Invoices and receipts
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 20-2009 | Circularizes the list of taxpayers who have ceased business operations | Apr 14, 2009 | View |
| RMC No. 19-2009 | Prescribes the transition procedures relative to the issuance and cancellation of “Permit to Use” Cash Register Machine,Point of Sales Machine, Special Purpose Machine and other similar sales machines | Apr 13, 2009 | View |
| RMC No. 08-2009 | Notifies the loss of original copies from two (2) unused BIR Form No. 2524 – Revenue Official Receipt | Feb 17, 2009 | View |
| RMC No. 07-2009 | Notifies the loss of quadruplicate copy from one (1) set of unissued/filled-up BIR Form No. 2524 – Revenue Official Receipt | Feb 12, 2009 | View |
| RMC No. 76-2008 | Recognizes the construction agent for the construction or renovation of official buildings or properties of the U.S. Embassy and amends RMC No. 31-2006 | Nov 24, 2008 | View |
| RMC No. 71-2008 | Notifies the loss of the duplicate to triplicate copies from 7 used sets of BIR Form No. 2524 – Revenue Official Receipt and another 31 unused sets of the same accountable form | Nov 4, 2008 | View |
| RMC No. 60-2008 | Notifies the loss of several Revenue Official Receipts-BIR Form No. 2524 | Aug 28, 2008 | View |
| RMC No. 57-2008 | Notifies the loss of two (2) sets of unused BIR Form No. 2524 – Revenue Official Receipt | Aug 21, 2008 | View |
| RMC No. 56-2008 | Clarifies the procedure on the handling of taxpayer’s application for cancellation of business registration and issues warning on the use of Official Receipts/Sales Invoices of dissolved businesses for purposes of claiming input taxes | Aug 20, 2008 | View |
| RMC No. 04-2008 | Notifies the destruction of various accountable forms during a fire | Jan 7, 2008 | View |
| RMC No. 85-2007 | Notifies the loss of one (1) pad of an unused BIR Form No. AF51-Official Receipt | Dec 14, 2007 | View |
| RMC No. 80-2007 | Prescribes the establishment of “BIR-On-Wheels” by the Revenue District Offices where there are taxpayers engaged in the business of privilege stores/”tiangges”, bazaars and like establishments | Dec 4, 2007 | View |
| RMC No. 76-2007 | Prescribes the additional mandatory documentary requirements for one-time transactions involving transfers of real property | Nov 19, 2007 | View |
| RMC No. 66-2007 | Notifies the loss of original copy from one (1) set of unused BIR Form No. 2524-Revenue Official Receipt with Serial No. ROR200502537996 | Oct 30, 2007 | View |
| RMC No. 64-2007 | Notifies the loss of one (1) pad of unused BIR Form No. 2524 – Revenue Official Receipt | Oct 16, 2007 | View |
| RMC No. 40-2007 | Prescribes the guidelines for the implementation of the tax treatment on the development assistance activities of the United States Agency for International Development (USAID)in the Philippines | Jun 14, 2007 | View |
| RMC No. 39-2007 | Clarifies the Income Tax and VAT treatment of agency fees/gross receipts of Security Agencies including the withholding of taxes due thereon | Jun 13, 2007 | View |
| RMC No. 37-2007 | Clarifies and modifies the scope relative to the delegation of authority to sign rulings granting and/or confirming tax exemptions, tax incentives as well as tax treaty relief through the ruling process | May 30, 2007 | View |
| RMC No. 35-2007 | Notifies the loss of 76 unissued sets and the quadruplicate to quintuplicate copies from another 15 issued sets of BIR Form No. 2524 – Revenue Official Receipt | May 18, 2007 | View |
| RMC No. 33-2007 | Publishes the full text of PhilHealth Circular No. 24-2005 regarding the issuance of Official Receipts for PhilHealth reimbursements | May 15, 2007 | View |
| RMC No. 48-2006 | Notifies the loss of the original copy from one (1) set of unissued BIR Form No. 2524-Revenue Official Receipt with Serial No. ROR200600212022 | Aug 14, 2006 | View |
| RMC No. 37-2006 | Notifies the loss of original copy from one (1) set of unused BIR Form No. 2524-Revenue Official Receipt with Serial No. ROR200600716576 | Jul 3, 2006 | View |
| RMC No. 36-2006 | Notifies the loss of 44 unissued sets and the duplicate to quadruplicate copies from another 6 issued sets of BIR Form No. 2524 – Revenue Official Receipt | Jul 3, 2006 | View |
| RMC No. 35-2006 | Clarifies the proper VAT and EWT treatment of freight and other incidental charges billed by freight forwarders | Jun 30, 2006 | View |
| RMC No. 33-2006 | Notifies the destruction of accountable forms during a fire in the office building of RDO No. 104, Bayugan, Agusan del Sur | Jun 9, 2006 | View |