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.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 2,514 results: Memorandum Circulars

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 14-2002Prescribes the procedures for the manner of filing of tax returns for income derived by Foreign Currency Deposit Units from foreign currency and other transactions and the manner of reporting their income for income tax purposesApr 15, 2002View
RMC No. 13-2002Clarifies the venues for the filing of Income Tax returns of employees of establishments classified as regular large taxpayers, excise taxpayers and those under the jurisdiction of the Large Taxpayers District Offices in Makati and CebuApr 11, 2002View
RMC No. 12-2002Publishes the formats to be used by the withholding agents in the submission/filing in diskette form of alphabetical list of employees and list of payees which form part of the Annual Information Return (BIR Form No. 1604-CF/1604-E)Apr 4, 2002View
RMC No. 11-2002Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2002Apr 3, 2002View
RMC No. 10-2002Prescribes the guidelines in the implementation of Administrative Order No. 32 providing for adjusted official working hours for the months of April and May 2002Mar 27, 2002View
RMC No. 09-2002Notifies the loss of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Nos. ROR200000415495 (1 set) and ROR200000415496 (2 sheets)Feb 26, 2002View
RMC No. 08-2002Notifies the loss of three (3) sets of used BIR Form No. 0421 – Tax Verification Notice with Serial Nos. TVN200000156132 to TVN200000156134Feb 26, 2002View
RMC No. 07-2002Notifies the loss of one (1) pad of unused BIR Form No. 2320 – Tax Credit Certificate with Serial Nos. 024701 to 024750Feb 22, 2002View
RMC No. 06-2002Prescribes the establishment of Tax Filing Centers at the Revenue District Offices, Large Taxpayers Assistance Division I and II and Large Taxpayers District Office-Makati to receive "No Payment" returns (exempt/break-even/refundable and "For Second Installment")Feb 18, 2002View
RMC No. 05-2002Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2002Feb 15, 2002View
RMC No. 04-2002Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2001Feb 15, 2002View
RMC No. 03-2002Circularizes Memorandum Circular No. 5-2001 of the Government Service Insurance System which amends Section 11.8.2, Rule Xl of the implementing rules and regulations of R.A. 8291, otherwise known as the GSIS Act of 1997Jan 15, 2002View
RMC No. 02-2002Notifies the loss of twenty nine (29) sets of unused BIR Form No. 2524 (Revenue Official Receipt) with Serial Nos. ROR199900666872-ROR199900666900Jan 10, 2002View
RMC No. 01-2002Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2001Jan 9, 2002View