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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 47 results: Memorandum Circulars on Rulings and opinions

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 72-2026Clarifying the Tax Treatment of Transfers of Proprietary Club Shares held under Nominee or Trust Agreements, Dispensing with Prior Confirmatory Ruling Subject to Post-Audit VerificationJun 30, 2026View
RMC No. 24-2026Clarifying the Application of Revenue Memorandum Circular Nos. 5- 2024 and 38-2024 on the Tax Treatment of Cross-Border ServicesMar 30, 2026View
RMC No. 63-2023Revokes BIR Ruling Nos. 038-2001 and 046-1995May 31, 2023View
RMC No. 20-2022Provides guidance on the filing of Requests for Confirmation, Tax Treaty Relief Applications and Tax Sparing ApplicationsFeb 17, 2022View
RMC No. 19-2022Provides clarification and guidance on Section 8 of RR No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the NIRC of 1997, as amended by RA No. 11534 (CREATE)Feb 4, 2022View
RMC No. 77-2021Clarifies certain provisions of Revenue Memorandum Order No. 14-2021Jun 15, 2021View
RMC No. 76-2020Clarifies certain issues on the filing of BIR Form No. 1709 (Related Party Transaction Form), and its attachmentsJul 29, 2020View
RMC No. 46-2018Circularizes the Ruling on the proper interpretation of Section 214 of the National Internal Revenue Code of 1997, as AmendedJun 5, 2018View
RMC No. 39-2015Circularizes the updated BIR Citizen's Charter as consolidatedJul 13, 2015View
RMC No. 61-2014Revokes BIR Ruling No. DA (OSL-A1) 001-2008, which declared that creditable withholding taxes fall within the coverage of Republic Act No. 9480Jul 30, 2014View
RMC No. 08-2014Requires the presentation of Tax Exemption Certificate or Ruling by Exempt Individuals and EntitiesFeb 6, 2014View
RMC No. 03-2014Circularizes the modification of BIR Ruling DA (C-133) 431-2008Jan 14, 2014View
RMC No. 74-2013Circularizes the tax implications of Electric Cooperatives registered with the National Electrification Administration pursuant to BIR Ruling No. 398-2013Nov 27, 2013View
RMC No. 66-2013Circularizes the revocation of BIR Ruling No. 011-07Oct 1, 2013View
RMC No. 64-2013Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09Oct 1, 2013View
RMC No. 57-2013Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input taxes attributable to VAT zero-rated salesAug 29, 2013View
RMC No. 49-2013Circularizes the revocation of Certification Ruling issued under SN No. 391-2009Jul 10, 2013View
RMC No. 28-2013Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012Apr 1, 2013View
RMC No. 04-2013Requires tax-exempt hospitals to secure revalidated tax exemption rulings/certificatesJan 14, 2013View
RMC No. 40-2012Prescribes a period of prescription for Rulings under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amendedAug 6, 2012View
RMC No. 22-2012Clarifies the implementation of Revenue Regulations No. 5-2012May 7, 2012View
RMC No. 07-2012Circularizes relevant portion of BIR Ruling No. 023-10 concerning the Capital Gains Tax and Documentary Stamp Tax liability of a non-stock non-profit organization on its disposition of real propertyFeb 24, 2012View
RMC No. 53-2011Sets the effectivity and application of revocation of BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 under RMC No. 27-2011 and amends certain phrases thereofNov 4, 2011View
RMC No. 37-2011Revokes BIR Ruling No. DA-583-04 and defines the term “Special Purpose Vehicle”Aug 31, 2011View
RMC No. 36-2011Clarifies BIR Rulings on Socialized Housing under Republic Act No. 7279Aug 31, 2011View