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. 57-2019 | Clarifies certain issues on Tax Amnesty on Delinquencies under Revenue Regulations No. 4-2019, which implemented certain provisions of Republic Act No. 11213 (Tax Amnesty Act) | May 31, 2019 | View |
| RMC No. 56-2019 | Clarifies the reckoning period for the payment of Documentary Stamp Tax on original issue of shares of stocks | May 29, 2019 | View |
| RMC No. 55-2019 | Clarifies the meaning of "Business Style" which is required in official receipts and invoices | May 22, 2019 | View |
| RMC No. 54-2019 | Prescribes the revised BIR Form Nos. 1800 (Donor's Tax Return) and 1801 (Estate Tax Return) Version January 2018 | May 21, 2019 | View |
| RMC No. 53-2019 | Notifies the loss of several Accountable Forms | May 7, 2019 | View |
| RMC No. 52-2019 | Circularizes the updated List of Accredited Microfinance NGOs | May 7, 2019 | View |
| RMC No. 51-2019 | Informs taxpayers and others concerned of the availability of UnionBank Online Web and Mobile applications as additional channel of payment of internal revenue taxes | May 6, 2019 | View |
| RMC No. 50-2019 | Circularizes the Consolidated Price of Sugar at Millsite for the month of March 2019 | Apr 30, 2019 | View |
| RMC No. 49-2019 | Decentralizes the accreditation of Cash Register Machines, Point-of-Sales Machines, Sales Receipting Software and other machines generating receipts/invoices at the National Office, Revenue Regions and Revenue District Offices | Apr 29, 2019 | View |
| RMC No. 48-2019 | Amends RMC No. 42-2019 to extend the deadline for mandatory re-submission of application via Electronic Accreditation and Registration (eAccReg) System | Apr 17, 2019 | View |
| RMC No. 47-2019 | Prescribes the revised guidelines and mandatory requirements for the processing and grant of Value-Added Tax refund claims within the 90-day period | Apr 16, 2019 | View |
| RMC No. 46-2019 | Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2018 | Apr 12, 2019 | View |
| RMC No. 45-2019 | Publishes the full text of EO No. 77 entitled, "Prescribing Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government Personnel" | Apr 11, 2019 | View |
| RMC No. 44-2019 | Presents the BIR Service Delivery Channel Strategies | Apr 11, 2019 | View |
| RMC No. 43-2019 | Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2019 | Apr 11, 2019 | View |
| RMC No. 42-2019 | Mandates the re-application for registration of Cash Register Machines, Point-of-Sale machines, Special Purpose Machines and other sales machines or software with Permits to Use issued for the month of January 2019 | Apr 10, 2019 | View |
| RMC No. 41-2019 | Circularizes the enhanced BIR Form No. 1702-MX January 2018 (ENCS), which shall be used by non-individuals with mixed income subject to multiple Income Tax rates or with income subject to special or preferential rate in filing the annual Income Tax Return and paying the Income Tax due starting the year 2018 | Apr 2, 2019 | View |
| RMC No. 40-2019 | Publishes the full text of PRC Resolution No. 2019-1146, amending relevant provisions of Resolution No. 1032 s. 2017 (Implementing Rules and Regulations of the Continuing Professional Development Act of 2016) | Apr 1, 2019 | View |
| RMC No. 39-2019 | Circularizes the Implementing Rules and Regulations prescribed under DOH's Administrative Order No. 2018-0012, which strengthened the Anti-Hospital Deposit Law by increasing the penalties for the refusal of hospitals and medical clinics to administer appropriate initial medical treatment and support in emergency or serious cases, amending for the Purpose Batas Pambansa Bilang 702, as amended By RA No. 8344 | Mar 27, 2019 | View |
| RMC No. 38-2019 | Amends RMC No. 102-2018 specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014 | Mar 27, 2019 | View |
| RMC No. 37-2019 | Circularizes the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trusts] January 2018 (ENCS) | Mar 18, 2019 | View |
| RMC No. 36-2019 | Circularizes the Additional Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under RR No. 11-2018 | Mar 18, 2019 | View |
| RMC No. 35-2019 | Reiterates the definition of Accounts Receivable/Delinquent Accounts for purposes of issuance of Delinquency Verification Certificates and Tax Clearance for certain/specific purpose | Mar 14, 2019 | View |
| RMC No. 34-2019 | Clarifies the treatment and reporting requirements of Input Tax as of December 31, 2018 relative to VAT-exempt medicines pursuant to the TRAIN Law | Mar 13, 2019 | View |
| RMC No. 33-2019 | Circularizes the Consolidated Price of Sugar at Millsite for the month of January 2019 | Mar 8, 2019 | View |