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. 64-2018 | Circularizes the Civil Service Commission (CSC) Resolution No. 1800646 re: Qualification Standards (QS) for Revenue Officer I to IV Positions in the Compliance Section of the Revenue District Offices in the BIR Regional Offices | Jul 24, 2018 | View |
| RMC No. 63-2018 | Circularizes the full text of Department Administrative Order No. 16-01 Series of 2016 issued by the Department of Trade and Industry relative to the registration of Barangay Micro Business Enterprises | Jul 20, 2018 | View |
| RMC No. 62-2018 | Clarifies the requirements on the withdrawal from the bank deposit account/s of a deceased depositor/joint depositor without the required Electronic Certifcate Authorizing Registration | Jul 10, 2018 | View |
| RMC No. 61-2018 | Notifies the loss of one (1) set of unused BIR Form No. 0535 – Taxpayer Information Sheet | Jul 5, 2018 | View |
| RMC No. 60-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2018 | Jul 4, 2018 | View |
| RMC No. 59-2018 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2018-1 issued by the Department of Budget and Management, titled "Guidelines on the Grant of the Performance-Based Bonus (PBB) for Fiscal Year 2018" | Jul 3, 2018 | View |
| RMC No. 58-2018 | Notifies the entry into force, effectivity and applicability of the Philippines-Mexico Double Taxation Agreement | Jul 3, 2018 | View |
| RMC No. 57-2018 | Notifies the loss of ten (10) sets of unused BIR Form No. 0423-Apprehension Slip | Jul 3, 2018 | View |
| RMC No. 56-2018 | Circularizes the full text of RA No. 11032, "An Act Promoting Ease of Doing Business and Efficient Delivery of Government Service, Amending for the Purpose Republic Act No. 9485, Otherwise Known as the Anti-Red Tape Act of 2007, and for Other Purposes". Otherwise Known as the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018" | Jun 26, 2018 | View |
| RMC No. 55-2018 | Clarifies the functions of the Office of the Regional Director relative to the approval and signing of decisions on Administrative Cases under Revenue Administrative Order (RAO) No. 3-2014, as amended by RAO No. 4-2017 | Jun 21, 2018 | View |
| RMC No. 54-2018 | Clarifies the imposition of penalties and interest on the filing of an amended return | Jun 21, 2018 | View |
| RMC No. 53-2018 | Amends RMC No. 17-2018, specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014 | Jun 21, 2018 | View |
| RMC No. 52-2018 | Notifies the loss of one (1) pad of unused BIR Form No. 2524-Revenue Official Receipt | Jun 20, 2018 | View |
| RMC No. 51-2018 | Amends RMC No. 69-2017 re: Registration and Compliance Requirements of Individuals under a Job Order or Service Contract Agreement with the Departments and Agencies of the Government, Instrumentalities, Local Government Units, State Colleges and Universities, including the Government-Owned and/or -Controlled Corporations and Government Financial Institutions | Jun 11, 2018 | View |
| RMC No. 50-2018 | Provides clarifications on certain provisions of RR Nos. 8-2018 and 11-2018 implementing the Income Tax provisions of RA No. 10963 (TRAIN Act) | Jun 8, 2018 | View |
| RMC No. 49-2018 | Publishes the full text of MO No. 23, entitled "Renewing the Travel Tax Exemption Policy to Travellers Departing from all International Airports and Seaports in Mindanao and Palawan to Any Destination in the Brunei Darussalam-Indonesia-Malaysia-Philippines-East ASEAN Growth Area (BIMP-EAGA)" | Jun 8, 2018 | View |
| RMC No. 48-2018 | Prescribes the processing time of One-Time Transactions for the issuance of Electronic Certificate Authorizing Registration (eCAR) | Jun 6, 2018 | View |
| RMC No. 47-2018 | Circularizes the revised format of reports required to be submitted by the Revenue Regions to the Internal Affairs Service | Jun 6, 2018 | View |
| RMC No. 46-2018 | Circularizes the Ruling on the proper interpretation of Section 214 of the National Internal Revenue Code of 1997, as Amended | Jun 5, 2018 | View |
| RMC No. 45-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2018 | Jun 5, 2018 | View |
| RMC No. 44-2018 | Publishes the Daily Minimum Wage Rates in Region IV-A pursuant to Wage Order No. RB IVA-18 | Jun 5, 2018 | View |
| RMC No. 43-2018 | Creates a fast lane in the RDOs for all One-Time Transactions (ONETT) involving simple transactions | May 28, 2018 | View |
| RMC No. 42-2018 | Suspends the use of the Update of Exemption of Employees (UEE) Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employee's Information) and 2305 Batch File Validation Module | May 25, 2018 | View |
| RMC No. 41-2018 | Clarifies the issuance of Taxpayer Identification Number (TIN) for corporations relative to its corporate term under the Corporation Code of the Philippines | May 24, 2018 | View |
| RMC No. 40-2018 | Institutionalizes the BIR Social Media Fan Pages/Profiles | May 24, 2018 | View |