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. 14-2020 | Clarifies the taxability of the Bangko Sentral ng Pilipinas pursuant to Republic Act No. 11211 amending Section 125 of Republic Act No. 7653 (The New Central Bank Act) and other existing laws and revenue issuances | Feb 24, 2020 | View |
| RMC No. 13-2020 | Circularizes the availability of BIR Form Nos. 1600-VT and 1600-PT January 2018 Version | Feb 7, 2020 | View |
| RMC No. 12-2020 | Circularizes the availability of the revised BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange (LSE) or Through Initial and/or Secondary Public Offering)] January 2018 (ENCS) | Feb 7, 2020 | View |
| RMC No. 11-2020 | Further clarifies certain issues on Tax Amnesty on Delinquencies thereby amending and supplementing RMC No. 57-2019 | Feb 6, 2020 | View |
| RMC No. 10-2020 | Suspends the requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and allows their use subject to compliance requirement | Feb 6, 2020 | View |
| RMC No. 9-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the month of December 2019 | Feb 5, 2020 | View |
| RMC No. 8-2020 | Notifies the loss of several triplicate copies of used/issued BIR Form No. 0402 – Authority to Cancel Assessment | Feb 5, 2020 | View |
| RMC No. 7-2020 | Suspends the deadlines in the acceptance of tax returns and payment of Internal Revenue Taxes of Taxpayers in the province of Batangas | Jan 23, 2020 | View |
| RMC No. 6-2020 | Extends the Submission of Sworn Declaration of Inventory per branch as of December 31, 2019, on or before January 31, 2020 | Jan 22, 2020 | View |
| RMC No. 5-2020 | Publishes the Daily Minimum Wage Rates in Cordillera Administrative Region (CAR) under Wage No. RB-CAR-20 | Jan 22, 2020 | View |
| RMC No. 4-2020 | Notifies the loss of two (2) pads of unused/unissued BIR Form No. 2524 – Revenue Official Receipt | Jan 10, 2020 | View |
| RMC No. 3-2020 | Circularizes the availability of the revised BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) January 2018 (ENCS) | Jan 3, 2020 | View |
| RMC No. 2-2020 | Mandates all Revenue District Offices to require all gasoline stations to submit a sworn declaration of Inventory of Diesel, Gasoline and Kerosene as of December 31, 2019 | Jan 3, 2020 | View |
| RMC No. 1-2020 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of November 2019 | Jan 3, 2020 | View |
| RMC No. 143-2019 | Clarifies the inclusion of taxpayers as top Withholding Agents who are obliged to remit the 1% and 2% Creditable Withholding Taxes pursuant to the criteria of Revenue Regulations No. 7-2019 | Dec 27, 2019 | View |
| RMC No. 142-2019 | Circularizes the Electronic Documentary Stamp Tax (eDST) System’s balance adjustment as an option for recovery of erroneously deducted DST | Dec 27, 2019 | View |
| RMC No. 141-2019 | Reiterates the salient points arising from RMO No. 14-16 on the proper execution of Waivers of the Defense of Prescription and providing an illustration of the basic requirements thereof | Dec 20, 2019 | View |
| RMC No. 140-2019 | Notifies the loss of two (2) sets of used/filled-up/cancelled BIR Form No. 2298 – Product Replenishment Certificate | Dec 20, 2019 | View |
| RMC No. 139-2019 | Prescribes the use of the enhanced BIR Form Nos. 1601-EQ and 1602Q January 2019 (ENCS) | Dec 20, 2019 | View |
| RMC No. 138-2019 | Publishes the full text of the Department of Agriculture’s Administrative Circular No. 08, Series of 2019 re: The Implementing Rules and Regulations of RA No. 11321 entitled “An Act Instituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture” (The Sagip Saka Act) | Dec 18, 2019 | View |
| RMC No. 137-2019 | Publishes the full text of the Inter Agency Task Force (IATF) Memorandum Circular No. 2019-2 entitled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019 under Executive Order No. 80, s. 2012 and EO No. 201, s. 2016” | Dec 18, 2019 | View |
| RMC No. 136-2019 | Circularizes the names of taxpayers who are included or deleted from the List of Withholding Agents who qualify to the criteria prescribed under Revenue Regulations No. 7-2019 for purposes of the 1% or 2% Creditable Withholding Taxes on purchases of goods and services | Dec 16, 2019 | View |
| RMC No. 135-2019 | Reiterates the prescribed procedures in the availment of the Tax Amnesty on Delinquencies and additional clarification on issues raised relative thereto | Dec 11, 2019 | View |
| RMC No. 134-2019 | Announces the availability of the Revised BIR Form No. 1702-EX (Annual Income Tax Return) January 2018 (ENCS) Version 2 | Dec 5, 2019 | View |
| RMC No. 133-2019 | Circularizes Republic Act No. 11187 entitled “An Act Converting the Zamboanga City State Polytechnic College into a State University to be Known as the Zamboanga Peninsula Polytechnic State University, and Appropriating Funds Therefor” | Dec 4, 2019 | View |