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 143 results: Memorandum Circulars issued in 2019
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 143-2019 | Clarifies the inclusion of taxpayers as top Withholding Agents who are obliged to remit the 1% and 2% Creditable Withholding Taxes pursuant to the criteria of Revenue Regulations No. 7-2019 | Dec 27, 2019 | View |
| RMC No. 142-2019 | Circularizes the Electronic Documentary Stamp Tax (eDST) System’s balance adjustment as an option for recovery of erroneously deducted DST | Dec 27, 2019 | View |
| RMC No. 141-2019 | Reiterates the salient points arising from RMO No. 14-16 on the proper execution of Waivers of the Defense of Prescription and providing an illustration of the basic requirements thereof | Dec 20, 2019 | View |
| RMC No. 140-2019 | Notifies the loss of two (2) sets of used/filled-up/cancelled BIR Form No. 2298 – Product Replenishment Certificate | Dec 20, 2019 | View |
| RMC No. 139-2019 | Prescribes the use of the enhanced BIR Form Nos. 1601-EQ and 1602Q January 2019 (ENCS) | Dec 20, 2019 | View |
| RMC No. 138-2019 | Publishes the full text of the Department of Agriculture’s Administrative Circular No. 08, Series of 2019 re: The Implementing Rules and Regulations of RA No. 11321 entitled “An Act Instituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture” (The Sagip Saka Act) | Dec 18, 2019 | View |
| RMC No. 137-2019 | Publishes the full text of the Inter Agency Task Force (IATF) Memorandum Circular No. 2019-2 entitled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019 under Executive Order No. 80, s. 2012 and EO No. 201, s. 2016” | Dec 18, 2019 | View |
| RMC No. 136-2019 | Circularizes the names of taxpayers who are included or deleted from the List of Withholding Agents who qualify to the criteria prescribed under Revenue Regulations No. 7-2019 for purposes of the 1% or 2% Creditable Withholding Taxes on purchases of goods and services | Dec 16, 2019 | View |
| RMC No. 135-2019 | Reiterates the prescribed procedures in the availment of the Tax Amnesty on Delinquencies and additional clarification on issues raised relative thereto | Dec 11, 2019 | View |
| RMC No. 134-2019 | Announces the availability of the Revised BIR Form No. 1702-EX (Annual Income Tax Return) January 2018 (ENCS) Version 2 | Dec 5, 2019 | View |
| RMC No. 133-2019 | Circularizes Republic Act No. 11187 entitled “An Act Converting the Zamboanga City State Polytechnic College into a State University to be Known as the Zamboanga Peninsula Polytechnic State University, and Appropriating Funds Therefor” | Dec 4, 2019 | View |
| RMC No. 132-2019 | Circularizes Republic Act No. 11186 entitled “An Act Converting the Northwestern Mindanao State College of Science and Technology (NMSCST) in the City of Tangub, Province of Misamis Occidental into a State University of Northwestern Mindanao (UNM) and Appropriating Funds Therefor” | Dec 4, 2019 | View |
| RMC No. 131-2019 | Circularizes the Republic Act No. 11358 entitled “An Act Establishing a National Vision Screening Program for Kindergarten Pupils and Appropriating Funds Therefor” | Dec 4, 2019 | View |
| RMC No. 130-2019 | Reiterates Revenue Memorandum Order No. 75-2010 on the submission of the Monthly Certification of Excise Tax Collection on Minerals, Mineral Products and Quarry Resources | Dec 4, 2019 | View |
| RMC No. 129-2019 | Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2019-1 by the Acting Secretary of DBM and Secretary of the DTI entitled “Guidelines in the Validation of the ISO 9001: 2015 Quality Management System Certification/Recertification as a Support to Operations Requirement for the Grant of the FY 2019 Performance-Based Bonus (PBB) | Nov 29, 2019 | View |
| RMC No. 128-2019 | Supplements the People's Freedom of Information (FOI) Manual of the Bureau of Internal Revenue | Nov 29, 2019 | View |
| RMC No. 127-2019 | Notifies the loss of ten (10) sets of unused BIR Form No. 0423 – Apprehension Slip | Nov 27, 2019 | View |
| RMC No. 126-2019 | Extends the use of the old versions of BIR Withholding Certificates/Forms – BIR Form Nos. 2306, 2307 and 2316 | Nov 26, 2019 | View |
| RMC No. 125-2019 | Publishes the Daily Minimum Wage Rates in Region VI (Western Visayas) under Wage Order No. RBVI-25 | Nov 26, 2019 | View |
| RMC No. 124-2019 | Extends the deadline of submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604C and 1604F) | Nov 26, 2019 | View |
| RMC No. 123-2019 | Prescribes the CY 2020 BIR Priority Programs | Nov 22, 2019 | View |
| RMC No. 122-2019 | Terminates the submission of Semestral List of Regular Suppliers | Nov 22, 2019 | View |
| RMC No. 121-2019 | Prescribes the use of certain Bureau of Internal Revenue Form/Certificate in electronic format | Nov 21, 2019 | View |
| RMC No. 120-2019 | Circularizes the Consolidated Price of Sugar at Millsite for the month of October 2019 | Nov 20, 2019 | View |
| RMC No. 119-2019 | Notifies the loss of one (1) set of used but unissued BIR Form No. 2310 – Tax Credit Certificate | Nov 13, 2019 | View |