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. 18-2022 | Circularizes RA No. 11597, titled “An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as ‘An Act Creating the Philippine Veterans Bank, and for Other Purposes”’ | Feb 4, 2022 | View |
| RMC No. 17-2022 | Publishes the full text of letter from the DOH endorsing updates to the List of VAT-Exempt COVID-19 Medicines under RA No. 11534 | Jan 31, 2022 | View |
| RMC No. 16-2022 | Clarifies the scope and coverage of the extension of deadlines granted pursuant to Revenue Regulations No. 1-2022 | Jan 31, 2022 | View |
| RMC No. 15-2022 | Publishes the revised BIR One-Page FOI Manual | Jan 27, 2022 | View |
| RMC No. 14-2022 | Publishes the Revised People’s FOI Manual of the BIR, Updated List of FOI Receiving Offices and Officers and FOI Request Process Flowchart | Jan 25, 2022 | View |
| RMC No. 13-2022 | Circularizes RA No. 11635, titled “An Act Amending Section 27(B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” | Jan 24, 2022 | View |
| RMC No. 12-2022 | Circularizes RA No. 11598, titled “An Act Authorizing the Department of Agriculture to Provide for Direct Cash Assistance to Farmers who are Tilling Two (2) Hectares and Below of Rice Land Until 2024, and Use for the Purpose the Annual Tariff Revenues in Excess of Ten Billion Pesos (P10B) of the Rice Competitiveness Enhancement Fund Created Under Republic Act No. 11203, entitled "An Act Liberalizing the Importation, Exportation and Trading of Rice, Lifting for the Purpose the Quantitative Import Restriction on Rice, and for Other Purposes"” | Jan 24, 2022 | View |
| RMC No. 11-2022 | Circularizes RA No. 11595, titled “An Act Amending Republic Act No. 8762, Otherwise Known as the ‘Retail Trade Liberalization Act of 2000’, by Lowering the Required Paid-Up Capital for Foreign Retail Enterprises, and for Other Purposes” | Jan 24, 2022 | View |
| RMC No. 10-2022 | Publishes the CY 2022 BIR Priority Programs and Projects | Jan 20, 2022 | View |
| RMC No. 9-2022 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of November 2021 | Jan 19, 2022 | View |
| RMC No. 8-2022 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of October 2021 | Jan 19, 2022 | View |
| RMC No. 7-2022 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of September 2021 | Jan 19, 2022 | View |
| RMC No. 6-2022 | Clarifies the Documentary Stamp Tax imposed under Section 175 of the 1997 Tax Code, as amended, on transfer of shares of stocks | Jan 18, 2022 | View |
| RMC No. 5-2022 | Publishes the letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Products under RA Nos. 10963 and 11534 | Jan 17, 2022 | View |
| RMC No. 4-2022 | Clarifies specific provisions in RMO No. 23-2021 regarding guidelines and procedures on Digital/Online Learning in the BIR | Jan 14, 2022 | View |
| RMC No. 3-2022 | Clarifies the preparation of assessment notices for compromise penalty | Jan 14, 2022 | View |
| RMC No. 2-2022 | Publishes the full text of letter from the DOH endorsing updates to the List of VAT-Exempt COVID-19 Medicines under RA No. 11534 | Jan 10, 2022 | View |
| RMC No. 1-2022 | Notifies the loss of twenty (20) pieces of unissued BIR Form No. 1931 – TIN Card | Jan 4, 2022 | View |
| RMC No. 131-2021 | Publishes the full text of Inter Agency Task Force Memorandum Circular No. 2021-2 titled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2021 under Executive Order (EO) No. 80, s. 2012 and EO No. 201, s. 2016” | Dec 31, 2021 | View |
| RMC No. 130-2021 | Publishes the full text of the Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2021-10 titled “Validation Guidelines on Citizen’s Charter Compliance for the Fiscal Year 2021 Performance-Based Bonus (PBB)” | Dec 29, 2021 | View |
| RMC No. 129-2021 | Publishes the full text of Government Quality Management Committee (GQMC) Memorandum Circular No. 2021-1 titled “Guidelines on the Validation of ISO Quality Management System (QMS) Certification/Recertification Submitted as Evidence of Compliance for a Criterion or Requirement for the Grant of the Fiscal Year (FY) 2021 Performance-Based Bonus (PBB)” | Dec 29, 2021 | View |
| RMC No. 128-2021 | Prescribes the work-around procedures for the filing of returns and payment of offshore gaming tax | Dec 28, 2021 | View |
| RMC No. 127-2021 | Publishes the full text of letter from the Food and Drug Administration with the subject “Response to Query on the List of VAT-Exempt Products” | Dec 24, 2021 | View |
| RMC No. 126-2021 | Announces the availability of InstaPay via UPAY facility of the UnionBank of the Philippines for the payment of internal revenue taxes | Dec 21, 2021 | View |
| RMC No. 125-2021 | Provides guidelines on the payment of taxes related to One-Time Transactions (ONETT) | Dec 16, 2021 | View |