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 2,514 results: Memorandum Circulars
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 39-2002 | Notifies the loss of one (1) pad of unused BIR Form No. 19.14 – Apprehension Receipt with Serial Number 073951-074000 | Sep 10, 2002 | View |
| RMC No. 38-2002 | Notifies the loss of one (1) pad of unused BIR Form No. 19.14 – Apprehension Receipt with Serial Number 076201-076250 | Sep 10, 2002 | View |
| RMC No. 37-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of August 2002 | Sep 6, 2002 | View |
| RMC No. 36-2002 | Publishes the full text of GSIS Branch Memorandum Circular No. 03-2002 entitled "Increase in the Maximum Limit of Employees' Compensation Contributions Effective January 1, 2003" | Sep 3, 2002 | View |
| RMC No. 35-2002 | Publishes the full text of GSIS Branch Memorandum Circular No. 02-2002 entitled “Abolition of Average Monthly Compensation Limit and the Revised Schedule of Contributions Under RA 8291 Effective January 1, 2003” | Sep 3, 2002 | View |
| RMC No. 34-2002 | Publishes the full text of Presidential Anti-graft Commission Memorandum regarding the duty to respond to all communications within 15 working days pursuant to RA No. 6713 | Sep 3, 2002 | View |
| RMC No. 33-2002 | Notifies the loss of one (1) original copy of Tax Credit Certificate issued to MAR Fishing Company, Inc. with Serial Number 000738 | Aug 30, 2002 | View |
| RMC No. 32-2002 | Specifies the immediate audit/verification and processing of 2001 and 2002 tax returns listed in the Circular | Aug 29, 2002 | View |
| RMC No. 31-2002 | Notifies the loss of one (1) set of unused BIR Form No. 0421-Tax Verification Notice with Serial Number TVN200100025240 | Aug 23, 2002 | View |
| RMC No. 30-2002 | Prescribes the procedures in the manner of filing of Value-Added Tax and Percentage Tax returns and payment of taxes due thereon of taxpayers under RDO No. 24 – City of Valenzuela | Aug 20, 2002 | View |
| RMC No. 29-2002 | Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Number ROR200101318052 | Aug 14, 2002 | View |
| RMC No. 28-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2002 | Aug 12, 2002 | View |
| RMC No. 27-2002 | Clarifies the policies on the authorized signatory for Tax Verification Notices (TVNs) covering the audit/verification of tax returns for regional cases | Aug 7, 2002 | View |
| RMC No. 26-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2002 | Aug 7, 2002 | View |
| RMC No. 25-2002 | Notifies the loss of one (1) set of unused BIR Form No. 0421-Tax Verification Notice with Serial Number TVN200100024600 | Jul 30, 2002 | View |
| RMC No. 24-2002 | Prescribes the required procedures and electronic format in the submission of Quarterly List of Sales/Purchases | Jul 22, 2002 | View |
| RMC No. 23-2002 | Notifies the loss of two (2) sets of unused BIR Form No. 1954-Certificate Authorizing Registration (transactions involving real and personal properties) with Serial Numbers CAR 200100002937 and CAR 200100002944 | Jul 18, 2002 | View |
| RMC No. 22-2002 | Circularizes the List of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2002 | Jul 17, 2002 | View |
| RMC No. 21-2002 | Circularizes the List of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2002 | Jul 5, 2002 | View |
| RMC No. 20-2002 | Circularizes the agreement between the BIR and the Bankers Association of the Philippines that the Electronic Fund Transfer Instruction System (EFTIS) currently used by Commercial and Universal banks in paying their own tax liabilities shall be considered as e-payment | Jun 21, 2002 | View |
| RMC No. 19-2002 | Circularizes the entry into force and applicability on income of the Convention between the Republic of the Philippines and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income, and the Agreement between the Republic of the Philippines and the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income | Jun 13, 2002 | View |
| RMC No. 18-2002 | Circularizes the interpretation by the Supreme Court of the Philippines of the pertinent provisions of Section 140 of the Tax Code of 1997 relative to exemption from specific tax of the sale of stemmed leaf tobacco | May 31, 2002 | View |
| RMC No. 17-2002 | Circularizes BIR Ruling No. 043-2000 relative to the taxability of cologne products as toilet waters | May 28, 2002 | View |
| RMC No. 16-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2002 | May 7, 2002 | View |
| RMC No. 15-2002 | Circularizes BIR Ruling No. 12-02 which contains the interpretation of the term “engaged in preferred areas of activities” used under tax treaty article on royalties | Apr 26, 2002 | View |