BIR Library
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Showing 2,514 results: Memorandum Circulars
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 143-2022 | Clarifies issues relative to Revenue Regulations No. 13-2022 on Income Tax treatment of equity-based compensation | Nov 9, 2022 | View |
| RMC No. 142-2022 | Publishes the full text of DTI Memorandum Circular No. 22-19, s. 2022 prescribing the guidelines on the Registration with the Board of Investments (BOI) of Existing Registered Business Enterprises (RBEs) in the Information Technology Business Process Management (IT-BPM) Sector | Nov 2, 2022 | View |
| RMC No. 141-2022 | Informs eBIRForms users/filers on the revised contents of eBIRForms email notification to taxpayers | Oct 26, 2022 | View |
| RMC No. 140-2022 | Circularizes the Civil Service Commission Memorandum Circular No. 28, series 1991 | Oct 19, 2022 | View |
| RMC No. 139-2022 | Circularizes the format of acceptance of resignation in consonance with Civil Service Commission Resolution No. 1800692 promulgated on July 3, 2018 | Oct 18, 2022 | View |
| RMC No. 138-2022 | Circularizes the List of BIR Official Social Media Accounts | Oct 17, 2022 | View |
| RMC No. 137-2022 | Further clarifies the guidelines on the availment of VAT Zero Rate (0%) on Health Maintenance Organization (HMO) Plans acquired by Registered Export Enterprises and prescribes the uniform template of 'Detailed Information' thereof | Oct 14, 2022 | View |
| RMC No. 136-2022 | Publishes Fiscal Incentives Review Board (FIRB) Resolution No. 026-2022 – extending the 70:30 Work-From-Home (WFH) arrangement for Registered Business Enterprises in the Information Technology Business Process Management (IT-BPM) Sector and allowing the transfer of registration of existing business enterprises in the IT-BPM from Investment Promotion Agency to Board of Investments | Oct 14, 2022 | View |
| RMC No. 135-2022 | Prescribes the standards of Complete Staff Work for all documents to be submitted to the Office of the Commissioner for approval | Oct 12, 2022 | View |
| RMC No. 134-2022 | Notifies the loss of two (2) sets of unused BIR Form No. 0535 – Taxpayer Information Sheet | Oct 7, 2022 | View |
| RMC No. 133-2022 | Circularizes the Consolidated Price of Sugar at Millsite for the month of August 2022 | Oct 6, 2022 | View |
| RMC No. 132-2022 | Enjoins all BIR officials and employees to participate in the celebration of the 33rd National Statistics Month | Sep 29, 2022 | View |
| RMC No. 131-2022 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version7.9.3 | Sep 28, 2022 | View |
| RMC No. 130-2022 | Extends the deadline for the eFiling/filing of returns and ePayment/payment of corresponding taxes due thereon for September 26, 2022 due date | Sep 26, 2022 | View |
| RMC No. 129-2022 | Publishes the September 1, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Sep 20, 2022 | View |
| RMC No. 128-2022 | Notifies the loss of one (1) set of used/filled-up but unissued BIR Form No. 2313-R – Electronic Certification Authorizing Registration for transactions involving transfer of Real Properties | Sep 7, 2022 | View |
| RMC No. 127-2022 | Lifts the suspension of the conduct of enforcement activities and operations covered by outstanding Mission Orders (MOs) and removal of the prohibition on the issuance of new MOs authorizing such activities and operations under Revenue Memorandum Circular No. 77-2022 | Sep 7, 2022 | View |
| RMC No. 126-2022 | Circularizes the Consolidated Price of Sugar at Millsite for the month of July 2022 | Sep 6, 2022 | View |
| RMC No. 125-2022 | Publishes the August 17, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Sep 6, 2022 | View |
| RMC No. 124-2022 | Publishes the August 15, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Sep 1, 2022 | View |
| RMC No. 123-2022 | Clarifies the provisions of Revenue Regulations No. 6-2022 relative to the removal of the five (5) – year validity period on receipts/invoices | Aug 31, 2022 | View |
| RMC No. 122-2022 | Prescribes the guidelines in updating of registration information record of taxpayers who will enroll in the Bureau's Online Registration and Update System (ORUS) | Aug 22, 2022 | View |
| RMC No. 121-2022 | Prescribes the guidelines on the lifting of suspension of field audit and operations pursuant to Revenue Memorandum Circular No. 77-2022 | Aug 22, 2022 | View |
| RMC No. 120-2022 | Prescribes additional guidelines and procedures on the manner of payment of penalty relative to violations incurred by Registered Business Enterprises in the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement for the period April 1, 2022 until September 12, 2022 | Aug 18, 2022 | View |
| RMC No. 119-2022 | Publishes the July 20, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Aug 8, 2022 | View |