Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

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.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 107 results: Memorandum Circulars issued in 2018

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 107-2018Amends RMC No. 43-2018 regarding the creation of Fast Lane for all One-Time Transactions (ONETT) involving simple transactionDec 28, 2018View
RMC No. 106-2018Publishes the full text of Memorandum Circular No. 53 entitled “Directing All Government Offices, Agencies and Instrumentalities, Including Government-Owned or –Controlled Corporations and State Universities and Colleges, to take an active role in Anti-Illegal Drugs Campaign”Dec 21, 2018View
RMC No. 105-2018Clarifies the payment of Excise Tax on Domestic Coal pursuant to the provisions of Revenue Regulations (RR) No. 1-2018, amending for the purpose RR No. 13-94Dec 19, 2018View
RMC No. 104-2018Notifies the loss of several BIR Accountable FormsDec 18, 2018View
RMC No. 103-2018Notifies the loss of triplicate copy of eleven (11) sets of used and issued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesDec 18, 2018View
RMC No. 102-2018Amends further RMC No. 17-2018, specifically the deadline for processing of pending VAT refund/credit claims filed prior to effectivity of RMC No. 54-2014Dec 11, 2018View
RMC No. 101-2018Notifies the loss of eight (8) sets of unused BIR Form No. 0535 – Taxpayer Information SheetDec 11, 2018View
RMC No. 100-2018Circularizes the Consolidated Price of Sugar at Millsite for the month of October 2018Dec 10, 2018View
RMC No. 99-2018Clarifies certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008)Dec 7, 2018View
RMC No. 98-2018Reiterates the mandate to use the eBIRForms by identified taxpayers and announces the availability of additional filing and payment option through the services of Tax Software ProvidersDec 5, 2018View
RMC No. 97-2018Publishes the Daily Minimum Wage Rates in National Capital Region pursuant to Wage Order No. NCR-22Dec 3, 2018View
RMC No. 96-2018Clarifies the provisions to be included in RMC No. 50-2018 for the implementation of RA No. 10963 (TRAIN Law)Nov 29, 2018View
RMC No. 95-2018Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Philippine National BankNov 12, 2018View
RMC No. 94-2018Circularizes the Consolidated Price of Sugar at Millsite for the month of September 2018Nov 6, 2018View
RMC No. 93-2018Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.2Nov 5, 2018View
RMC No. 92-2018Clarifies the filing of tax returns of accredited Microfinance Non-Government OrganizationsNov 5, 2018View
RMC No. 91-2018Prescribes the policies, guidelines and procedures relative to the use of the eREG System by Microfinance Non-Government Organizations in the issuance of TIN to their clientsOct 26, 2018View
RMC No. 90-2018Notifies the loss of one (1) pad of unused BIR Form No. 19.14 – Apprehension ReceiptOct 26, 2018View
RMC No. 89-2018Notifies the loss of four (4) sets of unused BIR Form No. 0535 – Taxpayer Information SheetOct 18, 2018View
RMC No. 88-2018Announces the availability of the Revised BIR Form No. 2000 (Monthly Documentary Stamp Tax Declaration/Return) January 2018 (ENCS)Oct 16, 2018View
RMC No. 87-2018Publishes the full text of RA No. 10295, entitled "An Act Renewing for another Twenty-Five (25) Years the Franchise Granted to Republic Broadcasting System, Inc., Presently Known as GMA Network, Inc., Amending for the Purpose Republic Act No. 7252, Entitled "An Act Granting the Republic Broadcasting System, Inc. a Franchise to Construct, Install, Operate and Maintain Radio and Television Broadcasting Stations in the Philippines"Oct 11, 2018View
RMC No. 86-2018Circularizes the Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under RR No. 11-2018Oct 11, 2018View
RMC No. 85-2018Clarifies certain issues relative to the issuance of Electronic Certificate Authorizing Registration (eCAR) for transferring real properties with the Land Registration AuthorityOct 1, 2018View
RMC No. 84-2018Circularizes the Consolidated Price of Sugar at Millsite for the month of July 2018Oct 1, 2018View
RMC No. 83-2018Circularizes the letter issued by the Microfinance NGOs Regulatory Council relative to the implementation of RR No. 3-2017 implementing the tax provisions of RA No. 10693 (Microfinance NGOs Act)Oct 1, 2018View