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 368 results: BIR issuances on Banks and finance
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 84-2023 | Announces the availability of the revised BIR Form No. 2200-M (January 2018 ENCS) v2 | Aug 15, 2023 | View |
| RMO No. 25-2023 | Prescribes the policies, guidelines and procedures on the preparation and processing of payroll | Jul 4, 2023 | View |
| RMC No. 59-2023 | Announces the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] January 2023 (ENCS) | May 19, 2023 | View |
| RMC No. 54-2023 | Announces the availability of the revised BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products] August 2022 (ENCS) | May 16, 2023 | View |
| RMC No. 40-2023 | Announces the availability of the Offline electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version7.9.4 | Mar 29, 2023 | View |
| RMC No. 32-2023 | Prescribes the guidelines in the filing of Annual Income Tax Returns for Calendar Year 2022 as well as payment of taxes due thereon until April 17, 2023 | Mar 16, 2023 | View |
| RMC No. 13-2023 | Circularizes GSIS Policy and Procedural Guidelines No. 317-17, titled "Prescriptive Period for Social Insurance Benefits" | Jan 31, 2023 | View |
| RMC No. 9-2023 | Announces the availability of revised BIR Form Nos. 1606 and 1706 version January 2018 | Jan 26, 2023 | View |
| RMO No. 58-2022 | Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions (ONETT) thru the ONETT Tracking System (OTS) | Dec 16, 2022 | View |
| RR No. 15-2022 | Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income payments | Dec 9, 2022 | View |
| RMC No. 141-2022 | Informs eBIRForms users/filers on the revised contents of eBIRForms email notification to taxpayers | Oct 26, 2022 | View |
| RMO No. 34-2022 | Prescribes the revised guidelines and procedures in the processing of Authorized Agent Bank's request for refund of over-remittance of tax collections | Sep 1, 2022 | View |
| RMC No. 117-2022 | Publishes the full text of Memorandum Circular (MC) No. 3, s. 2022, re: Extending the Term of Office of Government Officials and Employees covered by MC No. 1 s. 2022 until December 31, 2022 | Aug 8, 2022 | View |
| RMC No. 111-2022 | Publishes the full text of Executive Order No. 170 titled “Adoption of Digital Payments for Government Disbursements and Collections” | Jul 26, 2022 | View |
| RR No. 5-2022 | Implements the Estate Tax Exemption under RA No. 11597 (An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as "An Act Creating the Philippine Veterans Bank, and for Other Purposes") | Jun 20, 2022 | View |
| RMO No. 29-2022 | Prescribes the policies and guidelines in the conduct of public auction of distrained personal properties, seized/levied real properties and acquired personal and real assets | May 26, 2022 | View |
| RMC No. 35-2022 | Prescribes the tax treatment of Murabahah (Profit Disclosed Sale) and Tawarruq (Commodity Murabahah) as Islamic Banking Arrangements pursuant to the tax neutrality provision of RA No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) and as implemented by RR No. 17-2020 | Mar 31, 2022 | View |
| RMO No. 18-2022 | Modifies Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act) | Mar 30, 2022 | View |
| RMO No. 13-2022 | Amends the provisions of RMO No. 56-2019 on the initial recording of internal revenue tax collections through Authorized Agent Banks, and RMO No. 36-2016 on the preparation of BIR Form No. 12.09 for taxes collected by Revenue Collection Officers | Feb 16, 2022 | View |
| RMC No. 18-2022 | Circularizes RA No. 11597, titled “An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as ‘An Act Creating the Philippine Veterans Bank, and for Other Purposes”’ | Feb 4, 2022 | View |
| RR No. 1-2022 | Extends the deadline for the filing of returns and payment of the corresponding taxes due thereon, including submission of required documents (position papers, replies, protests, documents and other similar letters and correspondences in relation to on-going BIR audit investigation), application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Regional and District Offices classified under Alert Level 3 or higher | Jan 27, 2022 | 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. 125-2021 | Provides guidelines on the payment of taxes related to One-Time Transactions (ONETT) | Dec 16, 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. 111-2021 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.2 | Oct 21, 2021 | View |