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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

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 82-2024Circularizing the mandatory display of National Privacy Commission Seal of RegistrationJul 26, 2024View
RMC No. 81-2024Tax Treatment of Sukuk (Islamic Bond) as Islamic Banking Arrangement Pursuant to the Tax Neutrality Provision of Republic Act No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) as Implemented by Revenue Regulations No. 17-2020Jul 18, 2024View
RMC No. 80-2024Availability of the new BIR WebsiteJul 17, 2024View
RMC No. 79-2024Further Extending the Transitory Period Prior to Actual Imposition of Withholding Tax on Gross Remittances Made by Digital Financial Services Providers to Sellers/Merchants Prescribed under Revenue Regulations No. 16-2023Jul 15, 2024View
RMC No. 78-2024Addendum to Revenue Memorandum Circular No. 47-2024 re: Contest for the Design of the New BIR LogoJul 15, 2024View
RMC No. 77-2024Clarification on the invoicing requirements provided under Revenue Regulations (RR) No. 7-2024, as amended by RR No. 11-2024Jul 11, 2024View
RMC No. 76-2024Circularizing the Updated List of Accredited Microfinance Non-Government OrganizationsJul 3, 2024View
RMC No. 75-2024Prescribing the mandatory requirements for claims for tax credit or refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in relation to Section 204(C) and 229 of the National Internal Revenue Code of 1997, as amended, except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMC No. 74-2024Prescribing the mandatory requirements for claims for credit/refund of taxes erroneously or illegally received or collected or penalties imposed without authority pursuant to Setion 204(C), in relation to Section 229 of the National Internal Revenue Code of 1997, as amended, except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMC No. 73-2024Publishing the Executive Order No. 61 suspending the implementation of Administrative Order No. 25 (s. 2011) and Executive Order No. 80 (s. 2012), as amendedJul 2, 2024View
RMC No. 72-2024Missing one (1) set of unused/unissued BIR Form No. 0535 -Taxpayer Information SheetJul 2, 2024View
RMC No. 71-2024Reiteration of Civil Service Commission (CSC) MC No. 4, s.2022 re: clarification on the policy on employment in the government service of Filipino citizens with dual citizenship pursuant to CSC Resolution No. 2101052 promulgated on December 07, 2021Jul 1, 2024View
RMC No. 70-2024Lost six (6) sets of unused/unissued BIR Form No. 0423 – Apprehension SlipJun 24, 2024View
RMC No. 69-2024Lost one (1) set of used/filled-up but unissued BIR Form No. 1966 – Electronic Letter of AuthorityJun 24, 2024View
RMC No. 68-2024Circularizing the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] April 2024 (ENCS)Jun 19, 2024View
RMC No. 67-2024Clarifying the deadline for filing of Documentary Stamp Tax Return and payment of the corresponding taxesJun 18, 2024View
RMC No. 66-2024Submission of Inventory Report and Notice in Compliance with Transitory Provisions of Revenue Regulations No. 7-2024Jun 14, 2024View
RMC No. 65-2024Clarifies certain issues relative to the implementation of Section 19 of RA No. 11976, otherwise known as the "Ease of Paying Taxes Act", which added Section 110(D) of the National Internal Revenue Code of 1997, as amended (Tax Code), that introduced the Output VAT Credit on uncollected receivablesJun 14, 2024View
RMC No. 64-2024Clarification on the Ante-dating of Deeds of Sale Involving Real PropertiesMay 28, 2024View
RMC No. 63-2024Availability of BIR Form No. 1702-MX January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS)May 27, 2024View
RMC No. 62-2024Availability of the "Taxpayer Classification Inquiry" functionality in the Online Registration and Update SystemMay 16, 2024View
RMC No. 61-2024Availability of the Alphalist Data Entry and Validation Module (Version 7.3) and its updated file structures and standard file naming conventionMay 13, 2024View
RMC No. 60-2024Providing clarifications and guidance on Section 6 of Revenue Regulations No. 4-2024 on the repeal of Section 34 (K) of the National Internal Revenue Code of 1997, as amendedMay 9, 2024View
RMC No. 59-2024Prescribing the supplemental guidelines on the affixture of Internal Revenue Stamps on Vapor Products pursuant to Revenue Memorandum Circular No. 105-2023Apr 30, 2024View
RMC No. 58-2024Lost triplicate copy of previously cancelled BIR Form No. 0422 — Mission OrderApr 30, 2024View