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 310 results: Memorandum Circulars on Registration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 70-2013Corrects and provides clarifications on the list of documentary requirements on application for registrationNov 12, 2013View
RMC No. 56-2013Extends the August 20-22, 2013 tax deadline to August 23, 2013 for e-Filing/Filing and e-Payment/RemittanceAug 22, 2013View
RMC No. 55-2013Reiterates taxpayers’ obligations in relation to online business transactionsAug 22, 2013View
RMC No. 51-2013Notifies the loss of original copies from 2 unused sets of BIR Form No. 2313 – Certificate Authorizing RegistrationJul 22, 2013View
RMC No. 23-2013Circularizes the full text of PEZA Board Resolution No. 12-610Mar 5, 2013View
RMC No. 19-2013Notifies the loss of duplicate copy of a used but unissued BIR Form No. 2313 – Certificate Authorizing RegistrationFeb 25, 2013View
RMC No. 15-2013Publishes and implements pertinent provisions of Resolution No. 9476 issued by the Commission on Elections (COMELEC) on June 2012Feb 13, 2013View
RMC No. 11-2013Prescribes the BIR Priority Programs for CY 2013Feb 11, 2013View
RMC No. 01-2013Notifies the cancellation of one (1) unissued set of BIR Form No. 2313 – Certificate Authorizing RegistrationJan 4, 2013View
RMC No. 72-2012Disseminates information about the Philippine Business RegistryNov 22, 2012View
RMC No. 64-2012Clarifies the imposition of business taxes on professionalsOct 31, 2012View
RMC No. 36-2012Clarifies whether documents mentioned in Section 199 of the Tax Code of 1997, as amended by RA No. 9243, are subject to the Documentary Stamp Tax of P15.00Aug 6, 2012View
RMC No. 28-2012Publishes the full text of the Implementing Guidelines of the Memorandum of Agreement between the BIR and MGBJun 21, 2012View
RMC No. 23-2012Reiterates the responsibilities of officials and employees of government offices for the withholding of applicable taxes on certain income payments and the imposition of penalties for non-compliance thereofMay 8, 2012View
RMC No. 20-2012Notifies the loss of 17 sets of unused BIR Form No. 2313 – Certificate Authorizing RegistrationMay 2, 2012View
RMC No. 13-2012Prescribes the BIR Priority Programs for CY 2012Mar 28, 2012View
RMC No. 12-2012Circularizes the full text of the CDA’s memorandum on the request for non-registration of cooperatives not specifically identified under RA No. 9520Mar 27, 2012View
RMC No. 61-2011Notifies the loss of 13 sets of unused BIR Form No. 1954 – Certificate Authorizing RegistrationDec 29, 2011View
RMC No. 56-2011Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing RegistrationNov 18, 2011View
RMC No. 55-2011Clarifies the redemption period on foreclosed property pursuant to RMC No. 58-2008Nov 11, 2011View
RMC No. 25-2011Circularizes the revocation of BIR Ruling DA (DT-065) 715-2009 in relation to Certificate Authorizing Registration application of Metro Manila Pacific Corporation on its sale of Bonifacio Land Corp. sharesJun 17, 2011View
RMC No. 10-2011Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing RegistrationFeb 24, 2011View
RMC No. 09-2011Notifies the loss of 1 set of used but unissued BIR Form No. 1954 – Certificate Authorizing RegistrationFeb 16, 2011View
RMC No. 99-2010Circularizes the full text of Department Administrative Order No. 10-08, further amending the revised Implementing Rules and Regulations of Act No. 3883, as amended, otherwise known as the Business Name LawDec 29, 2010View
RMC No. 98-2010Prescribes the guidelines and procedures for the treatment of unserved Letter Notices, Letter of Authorities and Tax Verification Notices in instances where the concerned taxpayers cannot be locatedDec 21, 2010View