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. 14-2018 | Directs the Client Support Service to monitor the Compliance Section under the Revenue District Office | Mar 1, 2018 | View |
| RMC No. 13-2018 | Clarifies certain provisions of RAO No. 5-2017 relative to the approval and/or signing of Certificates of Zonal Values of Real Properties | Mar 1, 2018 | View |
| RMC No. 12-2018 | Clarifies the nature and extent of the power of the Commissioner of Internal Revenue to obtain information under Section 5 of the NIRC of 1997, as amended, vis-a-vis Attorney-Client and Accountant-Client privilege | Feb 22, 2018 | View |
| RMC No. 11-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of December 2017 | Feb 22, 2018 | View |
| RMC No. 10-2018 | Clarifies the time of withholding and remittance of taxes withheld by Withholding Agents including National Government Agencies and Instrumentalities, Local Government Units and Government-Owned and-Controlled Corporations provided under Sec. 4 of RR No. 12-2001 | Jan 31, 2018 | View |
| RMC No. 09-2018 | Prescribes the additional mandatory requirements for all Economic Zone Developers/Operators duly registered under the Philippine Economic Zone Authority for the processing of Electronic Certificate Authorizing Registration | Jan 17, 2018 | View |
| RMC No. 08-2018 | Publishes the full text of MC No. 35, entitled "Clarifying and Reinforcing Existing Rules and Regulations on Foreign Travel Authorities, Travel Entitlements, and Travel Tax Exemptions, which Require the Approval of the Office of the President" | Jan 16, 2018 | View |
| RMC No. 07-2018 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2017-2, entitled "Procedures Ensuring Quality of Validation/Assessment of Requirements for the Grant of the FY 2017 Performance-Based Bonus (PBB)" | Jan 16, 2018 | View |
| RMC No. 06-2018 | Prescribes the CY 2018 BIR Priority Programs | Jan 16, 2018 | View |
| RMC No. 05-2018 | Publishes the full text of MC No. 36, entitled "Reminding All Government Offices, Agencies, and Instrumentalities, Including Government-Owned or -Controlled Corporations, State Universities and Colleges, and Local Government Units, to Comply with the Provisions of Republic Act No. 9184 Requiring Publication of Procurement Notices in their Respective Websites" | Jan 16, 2018 | View |
| RMC No. 04-2018 | Provides transition procedures for all eFPS filers in filing tax return affected by the revised Excise Tax rates on cigars and cigarettes, petroleum products, automobiles, non-essential services (invasive cosmetics procedures), sweetened beverages and mineral products, pursuant to the provisions of the TRAIN Law | Jan 11, 2018 | View |
| RMC No. 03-2018 | Provides the transition procedures for all taxpayers affected by the revised tax rates on Documentary Stamp Tax pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law) | Jan 9, 2018 | View |
| RMC No. 02-2018 | Provides the transition procedures for all taxpayers filing tax returns affected by the revised tax rates pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law) | Jan 8, 2018 | View |
| RMC No. 01-2018 | Prescribes the procedures on the use of Withholding Tax Table on Compensation Income and advises on the change of Creditable Withholding Tax Rate on certain income payments to individuals | Jan 5, 2018 | View |
| RMC No. 106-2017 | Informs all revenue officials, employees and others concerned on the reduction in the expiry period of MDS Check pursuant to Treasury Circular No. 03-2017 | Dec 29, 2017 | View |
| RMC No. 105-2017 | Prescribes the Revised Withholding Tax Table on Compensation pursuant to the amendments to the NIRC of 1997 introduced by RA No. 10963 (TRAIN Law) | Dec 29, 2017 | View |
| RMC No. 104-2017 | Circularizes the copy of RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Act) and President Duterte's VETO message to the TRAIN Act | Dec 29, 2017 | View |
| RMC No. 103-2017 | Circularizes the Consolidated Price of Sugar at Millsite for the month of November 2017 | Dec 28, 2017 | View |
| RMC No. 102-2017 | Clarifies the taxation of taxpayers engaged in Philippine Offshore Gaming Operations | Dec 28, 2017 | View |
| RMC No. 101-2017 | Advises all concerned personnel of RDOs regarding action to be taken due to delayed transmission of collection reports by Authorized Agent Banks | Dec 28, 2017 | View |
| RMC No. 100-2017 | Clarifies the sanctions for non-submission of Alphabetical List of Employees/Payees of income payments | Dec 19, 2017 | View |
| RMC No. 99-2017 | Notifies the loss of several Documentary Stamps | Dec 18, 2017 | View |
| RMC No. 98-2017 | Circularizes the Consolidated Price of Sugar at Millsite for the month of October 2017 | Dec 18, 2017 | View |
| RMC No. 97-2017 | Publishes the full text of Memorandum Circular No. 27, entitled "Directing All Concerned Government Agencies to Strengthen the Implementation of the Philippine Export Development Plan and Involving Other Relevant Agencies in the Development of the Export Sector" | Nov 16, 2017 | View |
| RMC No. 96-2017 | Adjusts the tax payment deadlines and tax collection remittance to November 16, 2017 in relation to the declaration of November 13, 14 and 15, 2017 as Special Non-Working Days in NCR, Bulacan and Pampanga | Nov 16, 2017 | View |