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.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 2,514 results: Memorandum Circulars

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 132-2019Circularizes Republic Act No. 11186 entitled “An Act Converting the Northwestern Mindanao State College of Science and Technology (NMSCST) in the City of Tangub, Province of Misamis Occidental into a State University of Northwestern Mindanao (UNM) and Appropriating Funds Therefor”Dec 4, 2019View
RMC No. 131-2019Circularizes the Republic Act No. 11358 entitled “An Act Establishing a National Vision Screening Program for Kindergarten Pupils and Appropriating Funds Therefor”Dec 4, 2019View
RMC No. 130-2019Reiterates Revenue Memorandum Order No. 75-2010 on the submission of the Monthly Certification of Excise Tax Collection on Minerals, Mineral Products and Quarry ResourcesDec 4, 2019View
RMC No. 129-2019Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2019-1 by the Acting Secretary of DBM and Secretary of the DTI entitled “Guidelines in the Validation of the ISO 9001: 2015 Quality Management System Certification/Recertification as a Support to Operations Requirement for the Grant of the FY 2019 Performance-Based Bonus (PBB)Nov 29, 2019View
RMC No. 128-2019Supplements the People's Freedom of Information (FOI) Manual of the Bureau of Internal RevenueNov 29, 2019View
RMC No. 127-2019Notifies the loss of ten (10) sets of unused BIR Form No. 0423 – Apprehension SlipNov 27, 2019View
RMC No. 126-2019Extends the use of the old versions of BIR Withholding Certificates/Forms – BIR Form Nos. 2306, 2307 and 2316Nov 26, 2019View
RMC No. 125-2019Publishes the Daily Minimum Wage Rates in Region VI (Western Visayas) under Wage Order No. RBVI-25Nov 26, 2019View
RMC No. 124-2019Extends the deadline of submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604C and 1604F)Nov 26, 2019View
RMC No. 123-2019Prescribes the CY 2020 BIR Priority ProgramsNov 22, 2019View
RMC No. 122-2019Terminates the submission of Semestral List of Regular SuppliersNov 22, 2019View
RMC No. 121-2019Prescribes the use of certain Bureau of Internal Revenue Form/Certificate in electronic formatNov 21, 2019View
RMC No. 120-2019Circularizes the Consolidated Price of Sugar at Millsite for the month of October 2019Nov 20, 2019View
RMC No. 119-2019Notifies the loss of one (1) set of used but unissued BIR Form No. 2310 – Tax Credit CertificateNov 13, 2019View
RMC No. 118-2019Announces the availability of the eRegistration (eREG) System to Corporate or Non-Individual Taxpayer-EmployersNov 8, 2019View
RMC No. 117-2019Amends Section II of Revenue Memorandum Circular No. 28-2019 relative to the use of Bureau of Internal Revenue Printed Receipt/InvoiceNov 6, 2019View
RMC No. 116-2019Clarifies the tax treatment of Alien Individuals employed in the Philippines by Regional or Area Headquarters and Regional Operating Headquarters of Multinational Companies, Offshore Banking Units and Petroleum Service Contractors and Subcontractors pursuant to Section 4.C of Revenue Regulations No. 8-2018Nov 6, 2019View
RMC No. 115-2019Publishes the full text of several Republic ActsOct 31, 2019View
RMC No. 114-2019Notifies the loss of three (3) pads of unused/unissued Accountable Form No. 51 – Official ReceiptOct 22, 2019View
RMC No. 113-2019Notifies the loss of one (1) set of used/filled-up/cancelled BIR Form No. 2298 – Product Replenishment CertificateOct 22, 2019View
RMC No. 112-2019Notifies the loss of several copies of used/filled-up but unissued BIR Form No. 2298 – Product Replenishment CertificateOct 22, 2019View
RMC No. 111-2019Circularizes the Consolidated Price of Sugar at Millsite for the month of September 2019Oct 22, 2019View
RMC No. 110-2019Publishes the full text of Memorandum Circular No. 2019-121 issued by the Department of Interior and Local Government (DILG), calling on all LGUs and NGAs to support the President’s directive to clear roads of illegal structures and constructionsOct 21, 2019View
RMC No. 109-2019Publishes the full text of several Presidential IssuancesOct 21, 2019View
RMC No. 108-2019Circularizes the amendment of the Qualification Standards for Revenue Officer I to IV (Collection) positionsOct 16, 2019View