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

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 82-2019Circularizes the Improvement Action Plan for Customer Satisfaction (Fiscal Year 2019)Aug 20, 2019View
RMC No. 81-2019Notifies the availability of new payment facility utilizing the PESONet through Landbank Link.biz Portal online payment facilityAug 14, 2019View
RMC No. 80-2019Publishes the full text of various Republic ActsAug 13, 2019View
RMC No. 79-2019Publishes the full text of Memorandum Circular No. 62 entitled "Approving the Philippine Export Development Plan 2018-2022 and Directing the Concerned Agencies to Review All Relevant Policies to Ensure the Implementation Thereof"Aug 8, 2019View
RMC No. 78-2019Circularizes the Consolidated Price of Sugar at Millsite for the month of June 2019Aug 7, 2019View
RMC No. 77-2019Publishes the full text of the Memorandum of Collaboration (MOC) and MOC Sub-Agreement to ensure safe and efficient data sharing in accordance with RA No. 10173, RA No. 10963 and EO No. 53 between BIR and the Insurance CommissionAug 6, 2019View
RMC No. 76-2019Circularizes the availability of the new BIR Form No. 0620 (Monthly Remittance of Taxes Withheld on the Amount Withdrawn from the Decedent's Deposit Account) and BIR Form No. 1621 (Quarterly Remittance of Taxes Withheld on the Amount Withdrawn from the Decedent's Deposit Account)Jul 31, 2019View
RMC No. 75-2019Circularizes the availability of the revised BIR Form No. 1914 [Application for Tax Credits/Refunds] April 2019 (ENCS)Jul 29, 2019View
RMC No. 74-2019Circularizes the enhanced BIR Form Nos. 2306 and 2307 January 2018 (ENCS)Jul 24, 2019View
RMC No. 73-2019Announces the availability of various revised BIR Forms January 2018 (ENCS)Jul 24, 2019View
RMC No. 72-2019Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524Jul 23, 2019View
RMC No. 71-2019Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2019Jul 18, 2019View
RMC No. 70-2019Notifies the loss of one (1) unused set of BIR Form No. 0423-Apprehension SlipJul 9, 2019View
RMC No. 69-2019Notifies the loss of one (1) unused set of BIR Form No. 2524-Revenue Official ReceiptJul 9, 2019View
RMC No. 68-2019Provides clarification on certain issues relative to the Estate Tax Amnesty under Republic Act No. 11213 (Tax Amnesty Act)Jul 5, 2019View
RMC No. 67-2019Publishes the full text of several Presidential issuancesJul 4, 2019View
RMC No. 66-2019Publishes the full text of RA No. 11256 entitled "An Act to Strengthen the Country's Gross International Reserves, Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes"Jul 4, 2019View
RMC No. 65-2019Publishes the full text of RA No. 11294 entitled "An Act Creating a Barangay to be Known as Barangay Masao in the Municipality of Tungawan, Province of Zamboanga Sibugay" and RA No. 11295 entitled "An Act Dividing Barangay San Vicente in the City of San Pedro, Province of Laguna into Eight (8) Distinct and Independent Barangays to be Known as Barangays San Vicente, Pacita I, Chrysanthemum, Rosario, Pacita II, Fatima, San Lorenzo Ruiz and Maharlika"Jul 2, 2019View
RMC No. 64-2019Clarifies the issuance of Delinquency Verification Certificate for claims for Value-Added Tax Credit/RefundJun 18, 2019View
RMC No. 63-2019Circularizes Republic Act (RA) No. 11262, entitled "An Act Amending Sections 85 and 103 of RA No. 9593, Otherwise Known as the "Tourism Act of 2009"Jun 17, 2019View
RMC No. 62-2019Circularizes the full text of DOF-DBM-COA Joint Circular No. 001-2018 entitled "Rules and Regulations Implementing Section 148-A, Subsection (h) Chapter V of the NIRC, as amended, on the use of Fuel Marking Program Funds"Jun 13, 2019View
RMC No. 61-2019Circularizes Republic Act No. 11256, entitled "An Act to Strengthen the Gross International Reserves (GIR), Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes"Jun 11, 2019View
RMC No. 60-2019Clarifies the guidelines in determining the tax treatment of transfer of real property by an Economic Zone Developer/Operator duly registered under the Philippine Economic Zone Authority to another PEZA entity, and the documentary requirements for the processing of eCARJun 7, 2019View
RMC No. 59-2019Publishes the full text of Joint Administrative Order No. 1-2019 entitled "Rules and Regulations Implementing Section 3 of Republic Act (RA) No. 10963, Otherwise Known as the Tax Reform Acceleration and Inclusion Law, In Relation to Section 5(b) of RA No. 8424 of the National Internal Revenue Code, as amended"Jun 7, 2019View
RMC No. 58-2019Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2019May 31, 2019View