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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. 24-2021Circularizes the nationwide implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) through the Bureau’s official electronic-mail addressFeb 24, 2021View
RMC No. 23-2021Implements the CY 2021 BIR Priority Programs and ProjectsFeb 18, 2021View
RMC No. 22-2021Prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020Feb 18, 2021View
RMC No. 21-2021Circularizes Joint Circular No. 001-2021 which prescribes the Implementing Guidelines for Field Testing Under the Fuel Marking Program pursuant to RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Law)Feb 16, 2021View
RMC No. 20-2021Circularizes RA No. 11494 (An Act Providing for COVID-19 Response and Recovery Interventions and Providing Mechanisms to Accelerate the Recovery and Bolster the Resiliency of the Philippine Economy, Providing Funds Therefor, and for Other Purposes)Feb 9, 2021View
RMC No. 19-2021Publishes the revised One-Page FOI ManualFeb 9, 2021View
RMC No. 18-2021Clarifies the filing of BIR Form Nos. 1604-CF, 1604-E and other mattersFeb 2, 2021View
RMC No. 17-2021Extends the deadline for the filing/submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604-C and 1604-F)Jan 29, 2021View
RMC No. 16-2021Prescribes the guidelines in the submission of list of recipients of income exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act), as implemented under RR No. 29-2020Jan 28, 2021View
RMC No. 15-2021Announces the availability of Central Business PortalJan 27, 2021View
RMC No. 14-2021Clarifies the effectivity date of Revenue Memorandum Order No. 47-2020 which imposed new documentary requirements for the processing of VAT Refund Claims pursuant to Section 112 of the Tax Code of 1997, as amendedJan 27, 2021View
RMC No. 13-2021Announces the availability of the BIR Mobile Taxpayer Identification Number Verifier ApplicationJan 27, 2021View
RMC No. 12-2021Circularizes the consolidated Price of Sugar at Millsite for the Month of December 2020Jan 26, 2021View
RMC No. 11-2021Notifies the loss of five (5) sets of unissued BIR Form No. 2524 – Revenue Official ReceiptJan 22, 2021View
RMC No. 10-2021Publishing the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Civil Aviation Authority of the PhilippinesJan 19, 2021View
RMC No. 9-2021Circularizes Administrative Order No. 23 titled "Eliminating Overregulation to Promote Efficiency of Government Processes"Jan 11, 2021View
RMC No. 8-2021Circularizes Republic Act No. 11467, titled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes"Jan 11, 2021View
RMC No. 7-2021Announces the availability of the Alphalist Data Entry and Validation Module (Version 7.0) and its updated file structures, standard file naming convention and job-aidsJan 8, 2021View
RMC No. 6-2021Prescribes the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS)Jan 8, 2021View
RMC No. 5-2021Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systemsJan 8, 2021View
RMC No. 4-2021Prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxesJan 8, 2021View
RMC No. 3-2021Published the updated list of FOI Receiving Officers and one-page FOI ManualJan 8, 2021View
RMC No. 2-2021Prescribes the guidelines in the handling of enlisted/delisted Large TaxpayersJan 8, 2021View
RMC No. 1-2021Circularizes the consolidated Price of Sugar at Millsite for the Month of November 2020Jan 5, 2021View
RMC No. 140-2020Notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 – Apprehension SlipDec 29, 2020View