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 131 results: Memorandum Circulars issued in 2021
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 131-2021 | Publishes the full text of Inter Agency Task Force Memorandum Circular No. 2021-2 titled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2021 under Executive Order (EO) No. 80, s. 2012 and EO No. 201, s. 2016” | Dec 31, 2021 | View |
| RMC No. 130-2021 | Publishes the full text of the Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2021-10 titled “Validation Guidelines on Citizen’s Charter Compliance for the Fiscal Year 2021 Performance-Based Bonus (PBB)” | Dec 29, 2021 | View |
| RMC No. 129-2021 | Publishes the full text of Government Quality Management Committee (GQMC) Memorandum Circular No. 2021-1 titled “Guidelines on the Validation of ISO Quality Management System (QMS) Certification/Recertification Submitted as Evidence of Compliance for a Criterion or Requirement for the Grant of the Fiscal Year (FY) 2021 Performance-Based Bonus (PBB)” | Dec 29, 2021 | View |
| RMC No. 128-2021 | Prescribes the work-around procedures for the filing of returns and payment of offshore gaming tax | Dec 28, 2021 | View |
| RMC No. 127-2021 | Publishes the full text of letter from the Food and Drug Administration with the subject “Response to Query on the List of VAT-Exempt Products” | Dec 24, 2021 | View |
| RMC No. 126-2021 | Announces the availability of InstaPay via UPAY facility of the UnionBank of the Philippines for the payment of internal revenue taxes | Dec 21, 2021 | View |
| RMC No. 125-2021 | Provides guidelines on the payment of taxes related to One-Time Transactions (ONETT) | Dec 16, 2021 | View |
| RMC No. 124-2021 | Publishes the full text of letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534 | Dec 14, 2021 | View |
| RMC No. 123-2021 | Publishes the full text of letter from the Department of Health endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534 | Dec 14, 2021 | View |
| RMC No. 122-2021 | Clarifies the tax treatment of integrating the International Passenger Service Charge at the point of sale of airline tickets | Dec 14, 2021 | View |
| RMC No. 121-2021 | Clarifies the taxability of the interest paid by Cooperatives to its member’s deposit or fixed deposits otherwise known as share capital | Dec 14, 2021 | View |
| RMC No. 120-2021 | Circularizes the Amendments to Rule 2, Sections 4, 5 and 8; Rule 3 Section 3; Rule 17 Section 2, and Rule 18 Section 5, and Addition of a New Rule 18 Section 6 of the Implementing Rules and Regulations of Title XIII of RA No. 8424 (National Internal Revenue Code of 1997), as amended by RA No. 11543 (CREATE Act) | Dec 13, 2021 | View |
| RMC No. 119-2021 | Announces the availability of revised BIR Form Nos. 1707 and 1707-A Version April 2021 | Dec 13, 2021 | View |
| RMC No. 118-2021 | Publishes the list of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco and vapor products | Dec 10, 2021 | View |
| RMC No. 117-2021 | Clarifies on the manner of submission of BIR Form Nos. 2307 and 2316 under Revenue Regulations No. 16-2021 | Nov 24, 2021 | View |
| RMC No. 116-2021 | Publishes the updated Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” | Nov 23, 2021 | View |
| RMC No. 115-2021 | Publishes the full text of the letters from the Department of Health containing updates to the list of VAT-exempt COVID-19 products under RA No. 11534 | Nov 19, 2021 | View |
| RMC No. 114-2021 | Notifies the loss of ten (10) sets of unused BIR Form No. 0535 (Taxpayer Information Sheet) | Nov 12, 2021 | View |
| RMC No. 113-2021 | Notifies the loss of ninety-seven (97) sets of unused BIR Form No. 0535 (Taxpayer Information Sheet) | Nov 12, 2021 | View |
| RMC No. 112-2021 | Clarifies the list of imported articles that no longer require the issuance of Authority to Release Imported Goods (ATRIG) from the Bureau of Internal Revenue prior to release from the custody of the Bureau of Customs | Nov 10, 2021 | View |
| RMC No. 111-2021 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.2 | Oct 21, 2021 | View |
| RMC No. 110-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of August 2021 | Oct 20, 2021 | View |
| RMC No. 109-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of July 2021 | Oct 20, 2021 | View |
| RMC No. 108-2021 | Clarifies certain issues on the utilization of Tax Payment Certificate issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program | Oct 19, 2021 | View |
| RMC No. 107-2021 | Circularizes Republic Act No. 11590 titled “An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” | Oct 18, 2021 | View |