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 160 results: Memorandum Circulars issued in 2022
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 160-2022 | Announces the availability of the revised Alphalist Format in the BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation) January 2018 ENCS | Dec 27, 2022 | View |
| RMC No. 159-2022 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of December 2022 | Dec 27, 2022 | View |
| RMC No. 158-2022 | Clarifies the effect of non-submission of a cooperative of the Taxpayer Identification Number (TIN) of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE) pursuant to Item A3 of RMC No. 124-2020 and corresponding penalties to be imposed thereof | Dec 27, 2022 | View |
| RMC No. 157-2022 | Publishes the November 28, 2022 letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Dec 27, 2022 | View |
| RMC No. 156-2022 | Publishes the November 23, 2022 letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Dec 27, 2022 | View |
| RMC No. 155-2022 | Further extends the acceptance of manually issued Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act) | Dec 27, 2022 | View |
| RMC No. 154-2022 | Supersedes the provisions of RMC No. 142-2019 circularizing the Electronic Documentary Stamp Tax (eDST) System’s Balance Adjustment facility as an option for recovery of erroneously deducted DST | Dec 16, 2022 | View |
| RMC No. 153-2022 | Announces the availability of the BIR Online Registration and Update System (ORUS) | Dec 12, 2022 | View |
| RMC No. 152-2022 | Clarifies further the transitory provisions for the VAT zero-rate incentives under Sections 294(E) and 295(D), Title XIII of the Tax Code, as amended, and as implemented by Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules And Regulations (CREATE IRR) | Dec 7, 2022 | View |
| RMC No. 151-2022 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of November 2022 | Dec 7, 2022 | View |
| RMC No. 150-2022 | Circularizes the Final Sugar Production Bulletin issued by Sugar Regulatory Administration pursuant to RR No. 13-2015 | Nov 25, 2022 | View |
| RMC No. 149-2022 | Circularizes the consolidated Price of Sugar at Millsite for the month of October 2022 | Nov 25, 2022 | View |
| RMC No. 148-2022 | Lifts the suspension on all field operations and other field operations of the BIR | Nov 22, 2022 | View |
| RMC No. 147-2022 | Notifies the loss of one (1) set of unused/unissued BIR Form No. 0423 – Apprehension Slip | Nov 14, 2022 | View |
| RMC No. 146-2022 | Announces the availability of TIN Verification/Validation, RDO Finder and eComplaint facility in the BIR Chatbot (Revie) | Nov 10, 2022 | View |
| RMC No. 145-2022 | Circularizes the consolidated Price of Sugar at Millsite for the month of September 2022 | Nov 9, 2022 | View |
| RMC No. 144-2022 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of October 2022 | Nov 9, 2022 | View |
| RMC No. 143-2022 | Clarifies issues relative to Revenue Regulations No. 13-2022 on Income Tax treatment of equity-based compensation | Nov 9, 2022 | View |
| RMC No. 142-2022 | Publishes the full text of DTI Memorandum Circular No. 22-19, s. 2022 prescribing the guidelines on the Registration with the Board of Investments (BOI) of Existing Registered Business Enterprises (RBEs) in the Information Technology Business Process Management (IT-BPM) Sector | Nov 2, 2022 | View |
| RMC No. 141-2022 | Informs eBIRForms users/filers on the revised contents of eBIRForms email notification to taxpayers | Oct 26, 2022 | View |
| RMC No. 140-2022 | Circularizes the Civil Service Commission Memorandum Circular No. 28, series 1991 | Oct 19, 2022 | View |
| RMC No. 139-2022 | Circularizes the format of acceptance of resignation in consonance with Civil Service Commission Resolution No. 1800692 promulgated on July 3, 2018 | Oct 18, 2022 | View |
| RMC No. 138-2022 | Circularizes the List of BIR Official Social Media Accounts | Oct 17, 2022 | View |
| RMC No. 137-2022 | Further clarifies the guidelines on the availment of VAT Zero Rate (0%) on Health Maintenance Organization (HMO) Plans acquired by Registered Export Enterprises and prescribes the uniform template of 'Detailed Information' thereof | Oct 14, 2022 | View |
| RMC No. 136-2022 | Publishes Fiscal Incentives Review Board (FIRB) Resolution No. 026-2022 – extending the 70:30 Work-From-Home (WFH) arrangement for Registered Business Enterprises in the Information Technology Business Process Management (IT-BPM) Sector and allowing the transfer of registration of existing business enterprises in the IT-BPM from Investment Promotion Agency to Board of Investments | Oct 14, 2022 | View |