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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. 49-2021Circularizes Republic Act No. 11517, titled “An Act Authorizing the President to Expedite the Processing of National and Local Permits, Licenses and Certifications in Times of National Emergency”Apr 8, 2021View
RMC No. 48-2021Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2021Apr 8, 2021View
RMC No. 47-2021Notifies the loss of sixty-nine (69) sets of unused/unissued BIR Form No. 2524 – Revenue Official ReceiptApr 6, 2021View
RMC No. 46-2021Clarifies the deadline of filing of Annual Income Tax Returns (AITR) for Taxable Year ending December 31, 2020; provides guidelines in the manner of filing thereof, including the use of electronic signature; and reiterates availability of eAFSApr 6, 2021View
RMC No. 45-2021Extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT refund with VAT Credit Audit Division (VCAD)Apr 5, 2021View
RMC No. 44-2021Amends RMC No. 76-2020 to include BIR Form No. 1709 (Information Return on Transactions with Related Party) thru the electronic Audited Financial Statement (eAFS) SystemMar 31, 2021View
RMC No. 43-2021Prescribes the revised guidelines on the use of the Electronic Audited Financial Statements (eAFS) SystemMar 31, 2021View
RMC No. 42-2021Circularizes Republic Act No. 11534 titled, “An Act Reforming the Corporate Income Tax and Incentive System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and For Other Purposes”Mar 31, 2021View
RMC No. 41-2021Prescribes guidelines on the filing of returns as well as payment of taxes due thereon falling within the period March 22, 2021 to April 30, 2021Mar 29, 2021View
RMC No. 40-2021Publishes the full text of COA-DBM Joint Circular No. 1, s. 2021 dated March 8, 2021 entitled, “Guidelines Implementing Executive Order (E.O.) No. 87 Directing that all Accounts Payable Which Remain Outstanding for Two Years or More in the Books of National Government Agencies be Reverted to the Accumulated Surplus of Deficit of the General Fund of the National Government”Mar 25, 2021View
RMC No. 39-2021Extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit DivisionMar 22, 2021View
RMC No. 38-2021Circularizes the consolidated Price of Sugar at Millsite for the Month of January 2021Mar 18, 2021View
RMC No. 37-2021Announces the availability of six (6) Tax Awareness/Educational VideosMar 17, 2021View
RMC No. 36-2021Prescribes changes and guidelines on the shift from final to a creditable system on the value-added tax (VAT) withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including Government-Owned or –Controlled Corporations (GOCCs)Mar 5, 2021View
RMC No. 35-2021Prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS)Mar 3, 2021View
RMC No. 34-2021Prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS)Mar 3, 2021View
RMC No. 33-2021Announces the availability of the Offline Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8Mar 3, 2021View
RMC No. 32-2021Prescribes the standard guidelines and mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for Interim Performance-Based BonusMar 2, 2021View
RMC No. 31-2021Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs)Mar 2, 2021View
RMC No. 30-2021Circularizes the full text of House Resolution No. 1538 (A Resolution congratulating and commending the Bureau of Internal Revenue (BIR) under the leadership of Commissioner Caesar R. Dulay and the entire Economic Team of His Excellency, President Rodrigo Duterte, for achieving an all-time High of 15.14% over its tax collection target for the Fiscal Year 2020 thereby providing the much-needed fiscal boost at these crucial times when the Philippines strives to recover from the economic devastation caused by the COVID-19 Global pandemic)Mar 1, 2021View
RMC No. 29-2021Provides the policies and guidelines on the use of electronic signature (e-signature) on certain Bureau of Internal Revenue (BIR) Forms/CertificatesFeb 26, 2021View
RMC No. 28-2021Prescribes the use of the revised BIR Form No. 2200-P [Excise Tax Return for Petroleum Products] January 2020 (ENCS)Feb 26, 2021View
RMC No. 27-2021Prescribes the use of the revised BIR Form No. 2200-AN [Excise Tax Return for Automobiles and Non-Essential Goods] January 2018 (ENCS)Feb 26, 2021View
RMC No. 26-2021Extends the deadline of submission of reportorial requirements on the exemption of Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020Feb 24, 2021View
RMC No. 25-2021Circularizes the additional Personal Equity Retirement Account (PERA) Unit Investment Trust Fund (UITF) duly approved by the Bangko Sentral ng PilipinasFeb 24, 2021View