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. 7-2019 | Notifies the loss of original copy of three (3) sets of unused/unissued BIR Form No. 2524-Revenue Official Receipt | Jan 18, 2019 | View |
| RMC No. 6-2019 | Clarifies the provisions of RMC No. 105-2018 pertaining to the submission of alphabetical list of First Buyer/Possessor of locally produced coal from whom Excise Taxes due on coal were collected by the producer acting as collecting agent for remittance to the BIR | Jan 17, 2019 | View |
| RMC No. 5-2019 | Prescribes the CY 2019 BIR Priority Programs | Jan 16, 2019 | View |
| RMC No. 4-2019 | Publishes the full text of the letter from the Food and Drug Administration containing the "List of VAT-Exempt Diabetes, High-Cholesterol and Hypertension Drugs" pursuant to Joint Administrative Order No. 2-2018 | Jan 15, 2019 | View |
| RMC No. 3-2019 | Publishes the full text of Joint Circular No. 001-2018 of the DOF, DBM, BTr, BIR, BOC and COA re Value-Added Tax Refund Claims | Jan 10, 2019 | View |
| RMC No. 2-2019 | Publishes the full text of Joint Administrative Order No. 2-2018 entitled "Implementing Guidelines on the Value-Added Tax (VAT) Exemption of the Sale of Drugs Prescribed for Diabetes, High-Cholesterol and Hypertension under Republic Act No. 8424 Otherwise Known as the National Internal Revenue Code of 1997, as Amended by Republic Act No. 10963" | Jan 10, 2019 | View |
| RMC No. 1-2019 | Circularizes the Consolidated Price of Sugar at Millsite for the month of November 2018 | Jan 8, 2019 | View |
| RMC No. 107-2018 | Amends RMC No. 43-2018 regarding the creation of Fast Lane for all One-Time Transactions (ONETT) involving simple transaction | Dec 28, 2018 | View |
| RMC No. 106-2018 | Publishes the full text of Memorandum Circular No. 53 entitled “Directing All Government Offices, Agencies and Instrumentalities, Including Government-Owned or –Controlled Corporations and State Universities and Colleges, to take an active role in Anti-Illegal Drugs Campaign” | Dec 21, 2018 | View |
| RMC No. 105-2018 | Clarifies the payment of Excise Tax on Domestic Coal pursuant to the provisions of Revenue Regulations (RR) No. 1-2018, amending for the purpose RR No. 13-94 | Dec 19, 2018 | View |
| RMC No. 104-2018 | Notifies the loss of several BIR Accountable Forms | Dec 18, 2018 | View |
| RMC No. 103-2018 | Notifies the loss of triplicate copy of eleven (11) sets of used and issued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real Properties | Dec 18, 2018 | View |
| RMC No. 102-2018 | Amends further RMC No. 17-2018, specifically the deadline for processing of pending VAT refund/credit claims filed prior to effectivity of RMC No. 54-2014 | Dec 11, 2018 | View |
| RMC No. 101-2018 | Notifies the loss of eight (8) sets of unused BIR Form No. 0535 – Taxpayer Information Sheet | Dec 11, 2018 | View |
| RMC No. 100-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of October 2018 | Dec 10, 2018 | View |
| RMC No. 99-2018 | Clarifies certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008) | Dec 7, 2018 | View |
| RMC No. 98-2018 | Reiterates the mandate to use the eBIRForms by identified taxpayers and announces the availability of additional filing and payment option through the services of Tax Software Providers | Dec 5, 2018 | View |
| RMC No. 97-2018 | Publishes the Daily Minimum Wage Rates in National Capital Region pursuant to Wage Order No. NCR-22 | Dec 3, 2018 | View |
| RMC No. 96-2018 | Clarifies the provisions to be included in RMC No. 50-2018 for the implementation of RA No. 10963 (TRAIN Law) | Nov 29, 2018 | View |
| RMC No. 95-2018 | Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Philippine National Bank | Nov 12, 2018 | View |
| RMC No. 94-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of September 2018 | Nov 6, 2018 | View |
| RMC No. 93-2018 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.2 | Nov 5, 2018 | View |
| RMC No. 92-2018 | Clarifies the filing of tax returns of accredited Microfinance Non-Government Organizations | Nov 5, 2018 | View |
| RMC No. 91-2018 | Prescribes the policies, guidelines and procedures relative to the use of the eREG System by Microfinance Non-Government Organizations in the issuance of TIN to their clients | Oct 26, 2018 | View |
| RMC No. 90-2018 | Notifies the loss of one (1) pad of unused BIR Form No. 19.14 – Apprehension Receipt | Oct 26, 2018 | View |