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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

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 124-2021Publishes the full text of letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534Dec 14, 2021View
RMC No. 123-2021Publishes the full text of letter from the Department of Health endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534Dec 14, 2021View
RMC No. 122-2021Clarifies the tax treatment of integrating the International Passenger Service Charge at the point of sale of airline ticketsDec 14, 2021View
RMC No. 121-2021Clarifies the taxability of the interest paid by Cooperatives to its member’s deposit or fixed deposits otherwise known as share capitalDec 14, 2021View
RMC No. 120-2021Circularizes the Amendments to Rule 2, Sections 4, 5 and 8; Rule 3 Section 3; Rule 17 Section 2, and Rule 18 Section 5, and Addition of a New Rule 18 Section 6 of the Implementing Rules and Regulations of Title XIII of RA No. 8424 (National Internal Revenue Code of 1997), as amended by RA No. 11543 (CREATE Act)Dec 13, 2021View
RMC No. 119-2021Announces the availability of revised BIR Form Nos. 1707 and 1707-A Version April 2021Dec 13, 2021View
RMC No. 118-2021Publishes the list of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco and vapor productsDec 10, 2021View
RMC No. 117-2021Clarifies on the manner of submission of BIR Form Nos. 2307 and 2316 under Revenue Regulations No. 16-2021Nov 24, 2021View
RMC No. 116-2021Publishes the updated Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012”Nov 23, 2021View
RMC No. 115-2021Publishes the full text of the letters from the Department of Health containing updates to the list of VAT-exempt COVID-19 products under RA No. 11534Nov 19, 2021View
RMC No. 114-2021Notifies the loss of ten (10) sets of unused BIR Form No. 0535 (Taxpayer Information Sheet)Nov 12, 2021View
RMC No. 113-2021Notifies the loss of ninety-seven (97) sets of unused BIR Form No. 0535 (Taxpayer Information Sheet)Nov 12, 2021View
RMC No. 112-2021Clarifies the list of imported articles that no longer require the issuance of Authority to Release Imported Goods (ATRIG) from the Bureau of Internal Revenue prior to release from the custody of the Bureau of CustomsNov 10, 2021View
RMC No. 111-2021Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.2Oct 21, 2021View
RMC No. 110-2021Circularizes the Consolidated Price of Sugar at Millsite for the month of August 2021Oct 20, 2021View
RMC No. 109-2021Circularizes the Consolidated Price of Sugar at Millsite for the month of July 2021Oct 20, 2021View
RMC No. 108-2021Clarifies certain issues on the utilization of Tax Payment Certificate issued under the Comprehensive Automotive Resurgence Strategy (CARS) ProgramOct 19, 2021View
RMC No. 107-2021Circularizes Republic Act No. 11590 titled “An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes”Oct 18, 2021View
RMC No. 106-2021Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs)Oct 13, 2021View
RMC No. 105-2021Circularizes Memorandum Circular No. 89 issued by the Office of the President titled “Updating the Inventory of Exceptions to the Right to Access of Information Under Executive Order (EO) No. 02, Series of 2016”Oct 4, 2021View
RMC No. 104-2021Announces the celebration of the 19th Anniversary of the Development Policy Research MonthOct 1, 2021View
RMC No. 103-2021Publishes the full text of the letters from the Food and Drug Administration and the Department of Health containing updates to the List of VAT-Exempt Products under Republic Act (RA) Nos. 10963, 11467 and 11534Oct 1, 2021View
RMC No. 102-2021Prescribes the guidelines on the launching of the 3rd Generation Internal Revenue Stamps for purposes of ordering and inventory planning of importers and local manufacturers of cigarettes, heated tobacco products and vapor products due to the effectivity and implementation of RR No. 18-2021Sep 23, 2021View
RMC No. 101-2021Extends the deadline for the filing of applications and suspends the 90-day processing of VAT refund claims with the VAT Credit Audit DivisionSep 21, 2021View
RMC No. 100-2021Amends RMC Nos. 55-2014, 66-2014 and 78-2014 to transfer the requirement for certification from the Food and Drug Administration to the Bureau of Animal IndustrySep 14, 2021View