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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. 89-2018Notifies the loss of four (4) sets of unused BIR Form No. 0535 – Taxpayer Information SheetOct 18, 2018View
RMC No. 88-2018Announces the availability of the Revised BIR Form No. 2000 (Monthly Documentary Stamp Tax Declaration/Return) January 2018 (ENCS)Oct 16, 2018View
RMC No. 87-2018Publishes the full text of RA No. 10295, entitled "An Act Renewing for another Twenty-Five (25) Years the Franchise Granted to Republic Broadcasting System, Inc., Presently Known as GMA Network, Inc., Amending for the Purpose Republic Act No. 7252, Entitled "An Act Granting the Republic Broadcasting System, Inc. a Franchise to Construct, Install, Operate and Maintain Radio and Television Broadcasting Stations in the Philippines"Oct 11, 2018View
RMC No. 86-2018Circularizes the 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. 11-2018Oct 11, 2018View
RMC No. 85-2018Clarifies certain issues relative to the issuance of Electronic Certificate Authorizing Registration (eCAR) for transferring real properties with the Land Registration AuthorityOct 1, 2018View
RMC No. 84-2018Circularizes the Consolidated Price of Sugar at Millsite for the month of July 2018Oct 1, 2018View
RMC No. 83-2018Circularizes the letter issued by the Microfinance NGOs Regulatory Council relative to the implementation of RR No. 3-2017 implementing the tax provisions of RA No. 10693 (Microfinance NGOs Act)Oct 1, 2018View
RMC No. 82-2018Supplements the People's Freedom of Information (FOI) Manual of the BIRSep 28, 2018View
RMC No. 81-2018Notifies the loss of quadruplicate copy from one (1) unused set of BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesSep 14, 2018View
RMC No. 80-2018Publishes the full text of the Government Quality Management Committee Memorandum Circular No. 2018-1, entitled "Guidelines on the Validation of the ISO 9001:2015 Quality Management System Certification as a Requirement for the Grant of the FY 2018 Performance-Based Bonus"Sep 7, 2018View
RMC No. 79-2018Publishes the full text of Republic Act No. 11055 entitled "An Act Establishing the Philippine Identification System"Sep 7, 2018View
RMC No. 78-2018Provides guidelines on the registration of Philippine Offshore Gaming Operators and its accredited service providersSep 7, 2018View
RMC No. 77-2018Enjoins all BIR officials and employees to participate in the celebration of the 29th National Statistics MonthSep 6, 2018View
RMC No. 76-2018Notifies the loss of several BIR Accountable FormsSep 6, 2018View
RMC No. 75-2018Highlights the mandatory statutory requirement and function of a Letter of AuthoritySep 5, 2018View
RMC No. 74-2018Notifies the loss of original copy from one (1) unused set of BIR Form No. 2524-Revenue Official ReceiptSep 5, 2018View
RMC No. 73-2018Prescribes the use of the new BIR Form Nos. 0619-E [Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)] and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) both January 2018 VersionAug 31, 2018View
RMC No. 72-2018Reiterates/supplements the existing policies, guidelines and procedures relative to the validation and monitoring of sales declaration of taxpayers generated from POS/CRM/SPM/other sales receipting system software, receipting/invoicing of Computerized Accounting System (CAS), including online sales transactions; and from manual invoices/receipts/supplemental commercial documentsAug 30, 2018View
RMC No. 71-2018Enjoins BIR offices to participate in the celebration of the 16th Anniversary of the Development Policy Research MonthAug 29, 2018View
RMC No. 70-2018Circularizes the revised BIR Form No. 1306 (Declaration of Forfeiture of Real Property) and the Affidavit of Consolidation of Title of Absolutely Forfeited Property in Favor of the Republic of the PhilippinesAug 22, 2018View
RMC No. 69-2018Publishes the full text of the Inter-Agency Task Force Circular Letter No. 2018-8, Prescribing Guidelines on the Conduct of Early Procurement for the Fiscal Year 2019 National Expenditure ProgramAug 22, 2018View
RMC No. 68-2018Circularizes the Consolidated Price of Sugar at Millsite for the Month of June 2018Aug 22, 2018View
RMC No. 67-2018Notifies the loss of twelve (12) sets of unused BIR Form No. 0535-Taxpayer Information SheetAug 10, 2018View
RMC No. 66-2018Notifies the loss of three (3) sets of unused BIR Form No. 0535-Taxpayer Information SheetAug 7, 2018View
RMC No. 65-2018Circularizes the full text of DOF-DBM-DTI-BOI Joint Administrative Order No. 01-2015 providing the "Guidelines for the Payment Certificate Mechanism to Implement the Fiscal Support for the Comprehensive Automotive Resurgence Strategy (CARS) Program under Executive Order No. 182, Series of 2015"Jul 26, 2018View