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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 3 results: Memorandum Circulars on Fringe benefits

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 79-2014Clarifies the tax treatment of stock option plans and other option plansNov 3, 2014View
RMC No. 88-2012Clarifies the tax treatment of stock option plansDec 28, 2012View
RMC No. 20-2011Clarifies the Special Treatment of Fringe Benefits under Section 2.33 of RR No. 3-98, as last amended by RR No. 5-2011May 13, 2011View