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. 68-2022 | Publishes the April 26, 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) | May 12, 2022 | View |
| RMC No. 67-2022 | Amends certain portions of RMC No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuances of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for interim Performance-Based Bonus | May 4, 2022 | View |
| RMC No. 66-2022 | Publishes the April 8, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of Medical Devices Exempt from VAT under RA No. 11534 (CREATE Act) | May 2, 2022 | View |
| RMC No. 65-2022 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of March 2022 | Apr 29, 2022 | View |
| RMC No. 64-2022 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of January 2022 | Apr 29, 2022 | View |
| RMC No. 63-2022 | Clarifies the proper taxable base of Excise Tax in the manufacturer’s/assembler’s or importer’s sworn statement and integration of the monitoring, supervision and reporting of excisable products under Revenue Administrative Order No. 2-2014 | Apr 28, 2022 | View |
| RMC No. 62-2022 | Publishes the full text of COMELEC Resolutions in connection with the May 9, 2022 National and Local Elections | Apr 28, 2022 | View |
| RMC No. 61-2022 | Announces the availability of Central Business Portal (CBP) for online registration of all types of corporations, partnerships and sole proprietors | Apr 28, 2022 | View |
| RMC No. 60-2022 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of February 2022 | Apr 27, 2022 | View |
| RMC No. 59-2022 | Publishes the March 4, 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) | Apr 27, 2022 | View |
| RMC No. 58-2022 | Publishes the March 10, 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) | Apr 27, 2022 | View |
| RMC No. 57-2022 | Publishes the February 2, 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) | Apr 27, 2022 | View |
| RMC No. 56-2022 | Publishes the March 16, 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) | Apr 27, 2022 | View |
| RMC No. 55-2022 | Notifies the loss of nine (9) triplicate copies of used/issued BIR Form No. 0535 – Taxpayer Information Sheet (TIS) | Apr 26, 2022 | View |
| RMC No. 54-2022 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2022-1, titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2022 under Executive Order No. 80, s. 2012 and Executive Order No. 201, s. 2016" | Apr 25, 2022 | View |
| RMC No. 53-2022 | Publishes the full text of the Data Sharing Agreement between the BIR and the Philippine Statistics Authority | Apr 22, 2022 | View |
| RMC No. 52-2022 | Clarifies the filing and payment date of the franchise tax and its corresponding return for PAGCOR Licensees under RMC No. 32-2022 | Apr 22, 2022 | View |
| RMC No. 51-2022 | Publishes the 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) | Apr 21, 2022 | View |
| RMC No. 50-2022 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations | Apr 20, 2022 | View |
| RMC No. 49-2022 | Amends pertinent portion of the Questions and Answers in RMC No. 24-2022 to align them with the provisions of CREATE Act and its Implementing Rules and Regulations | Apr 20, 2022 | View |
| RMC No. 48-2022 | Revises provisions on the submission of financial statements of cooperatives registered under the Cooperative Development Authority as a requirement for the renewal of Certificate of Tax Exemption of cooperatives pursuant to RMO No. 76-2010 | Apr 20, 2022 | View |
| RMC No. 47-2022 | Publishes the full text of the 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) | Apr 19, 2022 | View |
| RMC No. 46-2022 | Clarifies the deadline of submission of attachments to the 2021 Annual Income Tax Return and other matters | Apr 18, 2022 | View |
| RMC No. 45-2022 | Revises the requirements on the manner of remittance of penalties of 5% and 20% for early withdrawal of qualified contribution under Personal Equity and Retirement Account (PERA) Act of 2008 | Apr 13, 2022 | View |
| RMC No. 44-2022 | Prescribes guidelines in the filing of Annual Income Tax Returns and payment of tax due thereon for TY 2021 | Apr 12, 2022 | View |