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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 2,514 results: Memorandum Circulars
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 39-2018 | Reiterates the imposition of Value-Added Tax on goods disposed of or existing as of the date of change in or cessation of status of a person as VAT-Registered taxpayer | May 24, 2018 | View |
| RMC No. 38-2018 | Reiterates the guidelines in registration, updates and other tax compliance requirements of candidates, political parties/party list groups and campaign contributors | May 23, 2018 | View |
| RMC No. 37-2018 | Publishes the Daily Minimum Wage Rates in Region XII pursuant to Wage Order No. RB No. 20 | May 23, 2018 | View |
| RMC No. 36-2018 | Extends the validity period of Certificate of Accreditation issued to developers/dealers/suppliers/vendors/pseudo-suppliers of Cash Register Machines (CRM), Point-of-Sale (POS) Machines and/or other sales machine/receipting software | May 21, 2018 | View |
| RMC No. 35-2018 | Notifies the loss of triplicate copy from one (1) set of unused BIR Form No. 0423-Apprehension Slip | May 18, 2018 | View |
| RMC No. 34-2018 | Notifies the entry into force, effectivity and applicability of the Philippines-Sri Lanka Double Taxation Agreement | May 17, 2018 | View |
| RMC No. 33-2018 | Notifies the entry into force, effectivity and applicability of the Renegotiated Philippines-Thailand Double Taxation Convention | May 17, 2018 | View |
| RMC No. 32-2018 | Prescribes and circularizes the Revised BIR Form No. 1701Q (Quarterly Income Tax Return) January 2018 (ENCS) | May 9, 2018 | View |
| RMC No. 31-2018 | Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to the unavailability of the eFPS | May 9, 2018 | View |
| RMC No. 30-2018 | Amends the documentary requirements for new business registrants | May 3, 2018 | View |
| RMC No. 29-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of March 2018 | May 2, 2018 | View |
| RMC No. 28-2018 | Advises taxpayers to disregard the penalties computed by the Electronic Filing and Payment System (eFPS) in BIR Form Nos. 1602 and 1603 of the eFPS | Apr 30, 2018 | View |
| RMC No. 27-2018 | Circularizes the new and revised BIR Forms affected by the TRAIN Law | Apr 27, 2018 | View |
| RMC No. 26-2018 | Circularizes the Revised BIR Form No. 2551Q (Quarterly Percentage Tax Return) January 2018 (ENCS) | Apr 25, 2018 | View |
| RMC No. 25-2018 | Notifies the loss of five (5) sets of unused BIR Form No. 0535 – Taxpayer Information Sheet | Apr 19, 2018 | View |
| RMC No. 24-2018 | Prescribes the guidelines in filing, receiving and processing of 2017 Income Tax Returns including its attachments | Apr 13, 2018 | View |
| RMC No. 23-2018 | Notifies the loss of one (1) set of used but unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real Properties | Apr 13, 2018 | View |
| RMC No. 22-2018 | Publishes the Daily Minimum Wage Rates in Region 1 pursuant to Wage Order No. RB1-19 | Apr 10, 2018 | View |
| RMC No. 21-2018 | Circularizes Memorandum No. 016-2018 regarding the imposition of surcharge, interest and compromise penalty for filing of an amended tax return | Apr 5, 2018 | View |
| RMC No. 20-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2018 | Apr 4, 2018 | View |
| RMC No. 19-2018 | Clarifies the basis for the computation of Capital Gains Tax and Documentary Stamp Taxes in sale transactions of real property previously mortgaged at a value higher than its zonal or fair market value | Mar 19, 2018 | View |
| RMC No. 18-2018 | Circularizes DO No. 011-2018 issued by the DOF relative to the accreditation of importers and customs broker | Mar 9, 2018 | View |
| RMC No. 17-2018 | Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) | Mar 8, 2018 | View |
| RMC No. 16-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of January 2018 | Mar 6, 2018 | View |
| RMC No. 15-2018 | Circularizes the Competency-Based Job Descriptions of Revenue Officer I-IV and Chief Revenue Officer II positions under the Assessment and Collection Sections of the Revenue District Offices | Mar 5, 2018 | View |