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. 32-2019 | Circularizes the full text of Republic Act No. 11191 re: “An Act Creating a Barangay to be Known as Barangay Don Albino T. Taruc in the Municipality of Socorro, Province of Surigao del Norte” | Mar 7, 2019 | View |
| RMC No. 31-2019 | Reiterates the tax compliance requirements of candidates, political parties/party list groups and campaign contributors | Mar 7, 2019 | View |
| RMC No. 30-2019 | Clarifies Section 100 of NIRC of 1997 as amended by RA No. 10963 (TRAIN Law) in relation to Sale of Shares of Stock Not Traded or Listed | Feb 28, 2019 | View |
| RMC No. 29-2019 | Provides guidelines in keeping, maintaining and registration of Books of Accounts | Feb 26, 2019 | View |
| RMC No. 28-2019 | Prescribes the use of BIR Printed Receipt/Invoice | Feb 26, 2019 | View |
| RMC No. 27-2019 | Circularizes the enhanced BIR Registration Forms | Feb 26, 2019 | View |
| RMC No. 26-2019 | Circularizes RA No. 11213 entitled "An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies", together with the Veto Message of President Rodrigo R. Duterte | Feb 26, 2019 | View |
| RMC No. 25-2019 | Publishes the full text of RA No. 11171 entitled "An Act Converting the Dr. Emilio B. Espinosa, Sr. Memorial State College of Agriculture and Technology (DEBESMSCAT) in the Municipality of Mandaon, Province of Masbate, into a State University to be known as the Dr. Emilio B. Espinosa, Sr.-Masbate State University (DEBESMSU), and Appropriating Funds Therefor" | Feb 21, 2019 | View |
| RMC No. 24-2019 | Clarifies the amending provisions of RR No. 11-2018 prescribing the submission of BIR Form No. 2316 and Certified List of Employees Qualified for Substituted Filing of Income Tax Return | Feb 14, 2019 | View |
| RMC No. 23-2019 | Circularizes the Consolidated Price of Sugar at Millsite for the month of December 2018 | Feb 7, 2019 | View |
| RMC No. 22-2019 | Notifies the loss of several Apprehension Slips – BIR Form No. 0423 | Feb 1, 2019 | View |
| RMC No. 21-2019 | Publishes the full text of Civil Service Commission (CSC) Resolution No. 1800923 and CSC Memorandum Circular No. 18 s. 2018 re: Attendance in Continuing Professional Development Courses and Renewal of Professional Identification Cards on Official Time | Jan 31, 2019 | View |
| RMC No. 20-2019 | Publishes the full text of Professional Regulation Commission (PRC) Resolution No. 2016-990 Amendments to the Revised Guidelines on the Continuing Professional Development Program for all Registered and Licensed professionals | Jan 31, 2019 | View |
| RMC No. 19-2019 | Prescribes various revised BIR Forms (Version January 2018) | Jan 30, 2019 | View |
| RMC No. 18-2019 | Notifies the loss of one (1) set of unused BIR Form No. 0402 – Authority to Cancel Assessment | Jan 25, 2019 | View |
| RMC No. 17-2019 | Prescribes the new BIR Form No. 1701A – Annual Income Tax Return for Individuals Earning Income purely from Business/Profession (those under the graduated Income Tax rates with Optional Standard Deduction as mode of deductions or those who opted to avail of the 8% flat Income Tax rate) January 2018 version | Jan 24, 2019 | View |
| RMC No. 16-2019 | Clarifies the validity of the Certifications on the existence of Outstanding Tax Liabilities and Certification on the Status of Cases Pending legal or judicial resolution of Taxpayers claiming for VAT refund | Jan 24, 2019 | View |
| RMC No. 15-2019 | Notifies the loss of several Taxpayer Information Sheets – BIR Form No. 0535 | Jan 23, 2019 | View |
| RMC No. 14-2019 | Notifies the loss of several Taxpayer Information Sheets – BIR Form No. 0535 | Jan 23, 2019 | View |
| RMC No. 13-2019 | Publishes the full text of Administrative Order No. 15 entitled "Authorizing the Secretary of the Department of Interior and Local Government or the Officer-In-Charge to Fill Temporary Vacancies in Certain Local Elective Offices to Prevent Hiatus in and Paralysis of Local Government Operations" | Jan 22, 2019 | View |
| RMC No. 12-2019 | Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524 | Jan 22, 2019 | View |
| RMC No. 11-2019 | Notifies the loss of several Documentary Stamps | Jan 22, 2019 | View |
| RMC No. 10-2019 | Notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423-Apprehension Slip | Jan 22, 2019 | View |
| RMC No. 9-2019 | Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524 | Jan 18, 2019 | View |
| RMC No. 8-2019 | Notifies the loss of several Accountable Forms | Jan 18, 2019 | View |