BIR Library
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Showing 2,514 results: Memorandum Circulars
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 43-2022 | Prescribes the non-imposition of surcharge on amended tax returns | Apr 12, 2022 | View |
| RMC No. 42-2022 | Clarifies the deadline for filing of Annual Income Tax Returns for TY ending December 31, 2021; providing guidelines in the manner of filing and payment thereof; and non-imposition of surcharge on amended returns | Apr 12, 2022 | View |
| RMC No. 41-2022 | Notifies the loss one (1) set of unused BIR Form No. 0535 – Taxpayer Information Sheet | Apr 8, 2022 | View |
| RMC No. 40-2022 | Provides clarifications and guidelines on the use of Electronic Audited Financial Statement (eAFS) System | Apr 6, 2022 | View |
| RMC No. 39-2022 | Prescribes the manner of payment of penalty relative to violations incurred by Registered Business Enterprises under the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement | Apr 6, 2022 | View |
| RMC No. 38-2022 | Clarifies the Transitory Provision for the non-income related tax incentives granted to registered export enterprises under Investment Promotion Agencies | Apr 6, 2022 | View |
| RMC No. 37-2022 | Clarifies the guidelines on the submission of Certificate of Entitlement to Tax Incentives pursuant to RMC No. 28-2022 | Apr 6, 2022 | View |
| RMC No. 36-2022 | Prescribes the uniform template for VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies in relation to Q & A No. 34 of RMC No. 24-2022 | Apr 6, 2022 | View |
| RMC No. 35-2022 | Prescribes the tax treatment of Murabahah (Profit Disclosed Sale) and Tawarruq (Commodity Murabahah) as Islamic Banking Arrangements pursuant to the tax neutrality provision of RA No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) and as implemented by RR No. 17-2020 | Mar 31, 2022 | View |
| RMC No. 34-2022 | Announces the availability of BIR Form No. 2316 (Certificate of Compensation Payment/Tax Withheld) September 2021 ENCS | Mar 31, 2022 | View |
| RMC No. 33-2022 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of December 2021 | Mar 30, 2022 | View |
| RMC No. 32-2022 | Clarifies the tax treatment of the Philippine Amusement and Gaming Corporation (PAGCOR), its licensees and contractees | Mar 30, 2022 | View |
| RMC No. 31-2022 | Notifies the loss of several copies of BIR Form No. 2524 – Revenue Official Receipt (ROR) | Mar 25, 2022 | View |
| RMC No. 30-2022 | 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) | Mar 16, 2022 | View |
| RMC No. 29-2022 | Notifies the loss forty (40) sets of unused BIR Form No. 0535 – Taxpayer Information Sheet | Mar 16, 2022 | View |
| RMC No. 28-2022 | Prescribes the guidelines in the submission of Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (CREATE Law) | Mar 16, 2022 | View |
| RMC No. 27-2022 | Circularizes the lists of withholding agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020 | Mar 16, 2022 | View |
| RMC No. 26-2022 | Notifies the loss of several BIR Form No. 0535 – Taxpayer Information Sheet (TIS) | Mar 15, 2022 | View |
| RMC No. 25-2022 | Clarifies the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR) | Mar 11, 2022 | View |
| RMC No. 24-2022 | Clarifies issues relative to RR No. 21-2021 implementing the amendments to the Value-Added Tax (VAT) zero rating provisions under Sections 106 and 108 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Sections 294(E) and 295(D), Title XIII of the Tax Code, introduced by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations | Mar 9, 2022 | View |
| RMC No. 23-2022 | Suspends the Income Tax incentives granted to Registered Business Enterprises (RBEs) for violating the Work-From-Home (WFH) threshold as prescribed by the Fiscal Incentives Review Board | Mar 9, 2022 | View |
| RMC No. 22-2022 | Provides Tax Compliance Reminders for the May 9, 2022 National and Local Elections | Feb 21, 2022 | View |
| RMC No. 21-2022 | Prescribes the guidelines in the claim of Input VAT on purchases or importations of capital goods pursuant to Section 110 of the Tax Code, as amended by RA No. 10963 (TRAIN Law) | Feb 21, 2022 | View |
| RMC No. 20-2022 | Provides guidance on the filing of Requests for Confirmation, Tax Treaty Relief Applications and Tax Sparing Applications | Feb 17, 2022 | View |
| RMC No. 19-2022 | Provides clarification and guidance on Section 8 of RR No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the NIRC of 1997, as amended by RA No. 11534 (CREATE) | Feb 4, 2022 | View |