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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. 74-2021Announces the placement of Intro Page in the BIR WebsiteJun 7, 2021View
RMC No. 73-2021Announces the availability of the New Business Registration (NewBizReg) PortalJun 3, 2021View
RMC No. 72-2021Announces the availability of BIR single Hotline Number and use of ChatbotJun 2, 2021View
RMC No. 71-2021Announces the nationwide availability of the Online Survey Form under the Client Support ServiceJun 1, 2021View
RMC No. 70-2021Notifies the loss of one (1) pad of unused BIR Form No. 2524 – Revenue Official ReceiptMay 31, 2021View
RMC No. 69-2021Notifies the loss of (1) set of unused/unissued BIR Form No. 2524 – Revenue Official ReceiptMay 31, 2021View
RMC No. 68-2021Prescribes the guidelines in the filing of BIR Form No. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) by taxpayers with Fiscal Year Accounting PeriodMay 28, 2021View
RMC No. 67-2021Clarifies the issues relative to the temporary reduction of Percentage Tax rate imposed under Section 116 of the NIRC of 1997, as amended by Section 13 of RA No. 11534 (CREATE Act)May 24, 2021View
RMC No. 66-2021Announces the availability of BIR Form Nos. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) and 1702Qv2008C in the Electronic Bureau of Internal Revenue Forms (eBIRForms)May 24, 2021View
RMC No. 65-2021Prescribes the guidelines in the filing of Quarterly Percentage Tax Return (BIR Form No. 2551Q) starting on the quarter ending July 31, 2020May 24, 2021View
RMC No. 64-2021Expands the Electronic Tax Software Provider Certification SystemMay 21, 2021View
RMC No. 63-2021Circularizes RA No. 115171, titled “An Act Authorizing the President to Expedite the Processing and Issuance of National and Local Permits, Licenses and Certifications in Times of National Emergency”May 18, 2021View
RMC No. 62-2021Clarifies certain provisions of Revenue Regulations No. 5-2021 relative to Corporate Income TaxationMay 17, 2021View
RMC No. 61-2021Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Department of Trade and IndustryMay 17, 2021View
RMC No. 60-2021Publishes the Amended Rules and Regulations to Implement RA No. 9335 (Attrition Act of 2005)May 17, 2021View
RMC No. 59-2021Circularizes the Consolidated Price of Sugar at Millsite for the month of March 2021May 14, 2021View
RMC No. 58-2021Circularizes Republic Act No. 11521 (An Act Further Strengthening the Anti-Money Laundering Law, Amending for the Purpose Republic Act No. 9160, Otherwise Known as the ‘Anti-Money Laundering Act of 2001’, as Amended)May 3, 2021View
RMC No. 57-2021Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic)May 3, 2021View
RMC No. 56-2021Circularizes the Implementing Rules and Regulations of Section 4 (nnn) of Republic Act No. 11494 (Bayanihan to Recover as One Act)May 3, 2021View
RMC No. 55-2021Circularizes the updated list of BIR Forms and its availabilityApr 27, 2021View
RMC No. 54-2021Clarifies certain provisions of Revenue Regulations No. 34-2020Apr 27, 2021View
RMC No. 53-2021Corrects the reference numbers of related issuances under Revenue Memorandum Circular No. 4-2021Apr 15, 2021View
RMC No. 52-2021Suspends the running of the Statute of Limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ in NCR Plus, and other applicable jurisdictionsApr 14, 2021View
RMC No. 51-2021Publishes the lyrics of 2021 BIR Tax Campaign Kick-off Theme Song titled, “Para sa Pilipino”Apr 13, 2021View
RMC No. 50-2021Prescribes guidelines in the filing and payment of Annual Income Tax Return by Non-Individual Taxpayers for the Taxable Years Ending July 31, 2020 to June 30, 2021Apr 8, 2021View