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. 58-2023 | Clarifies the policies and guidelines on the issuance and validity of TIN Card and Certificate of Registration | May 19, 2023 | View |
| RMC No. 57-2023 | 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 | May 19, 2023 | View |
| RMC No. 56-2023 | Encourages taxpayers to use the Electronic One-Time Transactions (eONETT) System in the filing and payment of ONETT related returns and taxes | May 19, 2023 | View |
| RMC No. 55-2023 | Circularizes the Veto Message of President Rodrigo Roa Duterte to the House of Representatives on Republic Act No. 11467 | May 17, 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. 53-2023 | Provides clarifications on the entitlement of economic zone developers and operators to the Value-Added Tax (VAT) zero-rating on local purchases of goods and services directly and exclusively used in the registered project or activity | May 11, 2023 | View |
| RMC No. 52-2023 | Clarifies the optional filing and payment of monthly VAT Returns (BIR Form No. 2550M) for VAT-registered persons | May 10, 2023 | View |
| RMC No. 51-2023 | Notifies the loss of forty-eight (48) sets of unused/unissued BIR Form No. 2524 — Revenue Official Receipt | May 10, 2023 | View |
| RMC No. 50-2023 | Notifies the loss of six (6) sets of previously cancelled BIR Form No. 0427 — Notice of Denial – Application for Compromise Settlement | May 10, 2023 | View |
| RMC No. 49-2023 | Updates the fIoor price of Cigarettes, Heated Tobacco, Vaporized Nicotine and Non-Nicotine Products and reiterates the imposition of corresponding penalties, sanctions and liabilities for noncompliance therewith | May 5, 2023 | View |
| RMC No. 48-2023 | Announces the availability of additional features and functionalities of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS) | May 5, 2023 | View |
| RMC No. 47-2023 | Reiterates the proper time of remittance of Withholding Taxes by National Government Agencies and Instrumentalities, Local Government Units, and Government Owned and Controlled Corporations | May 3, 2023 | View |
| RMC No. 46-2023 | Publishes the full text of Fiscal Incentives Review Board Advisory No. 006-2023 regarding clarifications on the supplemental guidelines on the registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector | Apr 19, 2023 | View |
| RMC No. 45-2023 | Publishes the full text of Fiscal Incentives Review Board Advisory No. 004-2023 clarifying the issues covering the transfer of registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector | Apr 19, 2023 | View |
| RMC No. 44-2023 | Prescribes supplemental guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Taxable Year 2022 | Apr 14, 2023 | View |
| RMC No. 43-2023 | Further clarifies certain policies on the filing of appeal against Final Decision on Disputed Assessments (FDDA) pursuant to RR No. 12-99, as amended | Apr 14, 2023 | View |
| RMC No. 42-2023 | Publishes the February 21, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Apr 4, 2023 | View |
| RMC No. 41-2023 | Announces the availability of information materials in relation to filing and payment of tax returns and step-by-step guide in filing BIR Forms 1701, 1701A, and 1702-RT | Mar 29, 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. 39-2023 | Notifies the loss of one (1) set of unused/unissued BIR Form No. 2524 — Revenue Official Receipt (ROR) | Mar 23, 2023 | View |
| RMC No. 38-2023 | Publishes CY 2023 BIR Priority Programs and Projects | Mar 23, 2023 | View |
| RMC No. 37-2023 | Circularizes CSC Memorandum Circular No. 1, s. 2023 on the 2023 Search for Outstanding Government Workers | Mar 21, 2023 | View |
| RMC No. 36-2023 | Announces the availability of other registration-related online transactions, functions and features in the BIR Online Registration and Update System (ORUS) | Mar 20, 2023 | View |
| RMC No. 35-2023 | Clarifies the application of the Eighteen (18)-Month Transitory Period in RA No. 11900, as reiterated in its Implementing Rules and Regulations and RR No. 14-2022 | Mar 20, 2023 | View |
| RMC No. 34-2023 | Publishes the full text of the Data Sharing Agreement between the BIR and the Securities and Exchange Commission | Mar 17, 2023 | View |