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 89 results: Memorandum Circulars issued in 2014
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 89-2014 | Clarifies the implementation of the increase in Excise Tax rates on locally-manufactured cigarettes effective January 1, 2015 in relation to the new Internal Revenue Stamps | Dec 23, 2014 | View |
| RMC No. 88-2014 | Circularizes the revised BIR Form No. 0611-A (Payment Form Covered by a Letter Notice) October 2014 ENCS | Dec 19, 2014 | View |
| RMC No. 87-2014 | Suspends all audit and other field operations of the BIR effective December 16, 2014 | Dec 9, 2014 | View |
| RMC No. 86-2014 | Clarifies the valuation of contributions or gifts actually paid or made in computing taxable income | Dec 5, 2014 | View |
| RMC No. 85-2014 | Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524 | Dec 5, 2014 | View |
| RMC No. 84-2014 | Notifies the loss of 1 set of used but unissued BIR Form No. 0422 – Mission Order | Dec 5, 2014 | View |
| RMC No. 83-2014 | Circularizes the deadline for the surrender of manual forms of Tax Remittance Advice | Dec 3, 2014 | View |
| RMC No. 82-2014 | Publishes the full text of Joint Circular No. 002.2014 of the DOF, DBM, BOC and BIR, providing for the establishment of a mechanism for qualified VAT-registered persons to receive the cash equivalent of their outstanding VAT Tax Credit Certificates | Dec 2, 2014 | View |
| RMC No. 81-2014 | Notifies the loss of 2 pads of unused BIR Form No. 2524 – Revenue Official Receipt | Nov 19, 2014 | View |
| RMC No. 80-2014 | Notifies the loss of 33 unused sets of BIR Form No. 0423 – Apprehension Slip | Nov 14, 2014 | View |
| RMC No. 79-2014 | Clarifies the tax treatment of stock option plans and other option plans | Nov 3, 2014 | View |
| RMC No. 78-2014 | Circularizes clarifications on the requirement of FDA Certification for the feed ingredients enumerated in RMC No. 66-2014 | Oct 24, 2014 | View |
| RMC No. 77-2014 | Clarifies certain requirements on the processing of applications for cash conversion of Tax Credit Certificates | Oct 13, 2014 | View |
| RMC No. 76-2014 | Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing Registration | Oct 13, 2014 | View |
| RMC No. 75-2014 | Publishes the full text of the DOF Memorandum relative to the guidelines and standard operating procedures on foreign and local training/scholarships | Oct 9, 2014 | View |
| RMC No. 74-2014 | Announces the availability of BIR Form Nos. 2200-A (Excise Tax Return for Alcohol Products) and 2200-T (Excise Tax Return for Tobacco Products) in Electronic Filing and Payment System and Electronic Bureau of Internal Revenue Forms Offline Package | Sep 17, 2014 | View |
| RMC No. 73-2014 | Clarifies the Withholding Tax rates on dividend payments to Philippine Central Depository Nominees | Sep 15, 2014 | View |
| RMC No. 72-2014 | Enjoins participation to the celebration of the 25th National Statistics Month in October 2014 | Sep 12, 2014 | View |
| RMC No. 71-2014 | Notifies the loss of 1 original copy from 1 set of used but unissued BIR Form No. 2524 – Revenue Official Receipt | Sep 10, 2014 | View |
| RMC No. 70-2014 | Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetization | Sep 9, 2014 | View |
| RMC No. 69-2014 | Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing Registration | Sep 8, 2014 | View |
| RMC No. 68-2014 | Prescribes the guidelines in the accomplishment of the Performance Commitment and Review Form (CESPES Form No. 003) | Aug 29, 2014 | View |
| RMC No. 67-2014 | Announces the celebration of the 12th Anniversary of the Development Policy Research Month | Aug 29, 2014 | View |
| RMC No. 66-2014 | Amends RMC No. 55-2014 relative to the requirement of Food and Drug Administration Certification for importations of livestock and poultry feeds or ingredients | Aug 27, 2014 | View |
| RMC No. 65-2014 | Notifies the loss of 1 set of used but unissued BIR Form No. 2310 – Tax Credit Certificate | Aug 18, 2014 | View |