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. 108-2023 | Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under Region III (Central Luzon) as prescribed by Wage Order No. RBIII-24 | Oct 10, 2023 | View |
| RMC No. 107-2023 | Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under Region II (Cagayan Valley) as prescribed by Wage Order No. RTWPB 2-22 | Oct 10, 2023 | View |
| RMC No. 106-2023 | Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under Region XII (SOCCSKSARGEN) as prescribed by Wage Order No. RB XII-23 | Oct 10, 2023 | View |
| RMC No. 105-2023 | Provides clarification and guidance on the affixture of internal revenue stamps on vapor products pursuant to Section 9 of RR No. 18-2021 and Section 4 (H) of RR No. 14-2022 | Oct 10, 2023 | View |
| RMC No. 104-2023 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of September 2023 | Oct 6, 2023 | View |
| RMC No. 103-2023 | Notifies the loss of two (2) sets of unused/unissued accountable forms | Oct 4, 2023 | View |
| RMC No. 102-2023 | Notifies the loss of twenty-four (24) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information Sheet | Oct 4, 2023 | View |
| RMC No. 101-2023 | Notifies the loss of two (2) triplicate copies of used/issued BIR Form No. 0535 — Taxpayer Information Sheet | Oct 4, 2023 | View |
| RMC No. 100-2023 | Clarifies certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of RR No. 2-2023 | Oct 4, 2023 | View |
| RMC No. 99-2023 | Clarifies the applicable taxes due on sale of real property considered as ordinary assets of the seller and other relevant matters | Oct 3, 2023 | View |
| RMC No. 98-2023 | Enjoins all BIR officials and employees to participate in the celebration of the 34th National Statistics Month | Sep 28, 2023 | View |
| RMC No. 97-2023 | Provides tax compliance reminders to all candidates and other participants in any national or local elections, including Barangay or Sangguniang Kabataan (SK) Elections | Sep 22, 2023 | View |
| RMC No. 96-2023 | Circularizes the new Daily Minimum Wage Rates in certain Sectors/lndustries under Region VII (Central Visayas) as prescribed by Wage Order No. ROVII-24 | Sep 19, 2023 | View |
| RMC No. 95-2023 | Circularizes the new Daily Minimum Wage Rates in certain Sectors/lndustries under Region IV-A (CALABARZON) as prescribed by Wage Order No. IVA-20 | Sep 19, 2023 | View |
| RMC No. 94-2023 | Announces the availability of Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS) | Sep 13, 2023 | View |
| RMC No. 93-2023 | Publishes the Updated List of registered manufacturers/importers/exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products and novel tobacco products and integration of the requirements for compliance purposes | Sep 13, 2023 | View |
| RMC No. 92-2023 | Announces the availability of BIR Form No. 1621 in the Electronic Filing and Payment System (eFPS) | Sep 13, 2023 | View |
| RMC No. 91-2023 | Circularizes the amendment to Rule 18, Section 5 of the Implementing Rules and Regulations (IRR) of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act) | Sep 11, 2023 | View |
| RMC No. 90-2023 | Publishes the full text of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2023-1 by the Secretary of Department of Budget and Management (DBM) and Chairman of Administrative Order (AO) 25 IATF, titled "Guidelines on the Grant of the Performance Based Bonus (PBB) for the Fiscal Year (FY) 2023 under Executive Order (EO) No. 80, s. 2012 and Executive Order No. 201, s. 2016 | Sep 11, 2023 | View |
| RMC No. 89-2023 | Publishes the full text of the Memorandum of Agreement between the BIR and National Library of the Philippines (NLP) | Sep 7, 2023 | View |
| RMC No. 88-2023 | Publishes the full text of COMELEC Law Department Memorandum No. 23-05282 dated August 24, 2023 in connection with the October 30, 2023 Barangay and Sangguniang Kabataan Elections (BSKE) | Sep 4, 2023 | View |
| RMC No. 87-2023 | Enjoins all BIR officials and employees to participate in the celebration of the 21st Anniversary of the Development Policy Research Month | Aug 31, 2023 | View |
| RMC No. 86-2023 | Circularizes the List of Qualified Personal Equity and Retirement Account (PERA) eligible products duly approved by the Securities and Exchange Commission (SEC) | Aug 22, 2023 | View |
| RMC No. 85-2023 | Publishes the consolidation of the BIR's Freedom of Information (FOI) Manual | Aug 15, 2023 | View |
| RMC No. 84-2023 | Announces the availability of the revised BIR Form No. 2200-M (January 2018 ENCS) v2 | Aug 15, 2023 | View |