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Showing 2,514 results: Memorandum Circulars

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 95-2017Provides guidelines on the tax treatment of the Government Securities Repurchase Transactions governed by the Global Master Repurchase AgreementNov 16, 2017View
RMC No. 94-2017Prescribes the BIR Privacy PolicyNov 10, 2017View
RMC No. 93-2017Circularizes the letter issued by the Microfinance NGO Regulatory Council in relation to the implementation of RR No. 3-2017 re: tax provisions of RA No. 10693 ("Microfinance NGOs Act")Nov 7, 2017View
RMC No. 92-2017Circularizes the Consolidated Price of Sugar at Millsite for the month of September 2017Nov 7, 2017View
RMC No. 91-2017Implements the nationwide Z-Reading and Post-Evaluation of Cash Register Machine, Point-of-Sale machine and other sales receipting system softwareNov 3, 2017View
RMC No. 90-2017Prescribes additional mandatory requirement for all One-Time Transactions (ONETT)Oct 30, 2017View
RMC No. 89-2017Amends RMC No. 51-2007 relative to the processing of claims for issuance of tax refund/Tax Credit Certificate (TCC) and the revenue officials authorized to approve and/or issue the tax refund/TCCOct 24, 2017View
RMC No. 88-2017Publishes the Daily Minimum Wage Rates in NCR pursuant to Wage Order No. NCR-21Oct 19, 2017View
RMC No. 87-2017Publishes the Daily Minimum Wage Rates in Region IV-B pursuant to Wage Order No. RB-MIMAROPA-08Oct 12, 2017View
RMC No. 86-2017Publishes the Daily Minimum Wage Rates in Region II pursuant to Wage Order No. RTWPB-02-18Oct 12, 2017View
RMC No. 85-2017Prescribes the Value-Added Tax rate to be used in the preparation of the Approved Budget for the Contract for government projectsOct 11, 2017View
RMC No. 84-2017Circularizes COMELEC Resolution No. 10206, entitled "In the Matter of Enforcement of the Prohibition Against Appointment or Hiring of New Employees; Creation or Filling up of New Positions; Giving Salary Increases; Transfer or Detail of Civil Service Employees; and Suspension of Elective Local Officials in Connection with the October 23, 2017 Synchronized Barangay and Sangguniang Kabataan (SK) Elections"Oct 2, 2017View
RMC No. 83-2017Enjoins all BIR officials and employees to participate in the celebration of the 28th National Statistics MonthSep 29, 2017View
RMC No. 82-2017Publishes the full text of Administrative Order No. 4, entitled "Creating an Inter-Agency Committee to Formulate the Necessary Policies, Rules and Regulations for the Purpose of Ensuring that the Key Properties, Assets and Other Insurable Interests of the Government are Comprehensively and Adequately Insured"Sep 27, 2017View
RMC No. 81-2017Publishes the full text of Republic Act (RA) No. 10927, entitled "An Act Designating Casinos as Covered Persons Under RA No. 9160, Otherwise Known as the "Anti-Money Laundering Act of 2001", as Amended"Sep 27, 2017View
RMC No. 80-2017Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from World Partners Bank (A Thrift Bank), Inc.Sep 27, 2017View
RMC No. 79-2017Circularizes the memorandum issued by Undersecretary Gil S. Beltran of the Department of Finance relative to the reiteration on the ten (10) working days lead time requirement in submitting requests for travel authoritySep 27, 2017View
RMC No. 78-2017Publishes the full text of Republic Act (RA) No. 10932, entitled "An Act Strengthening the Anti-Hospital Deposit Law by Increasing the Penalties for the Refusal of Hospitals and Medical Clinics to Administer Appropriate Initial Medical Treatment and Support in Emergency or Serious Cases, Amending for the Purpose Batas Pambansa Bilang 702, Otherwise Known as "An Act Prohibiting the Demand of Deposits or Advance Payments for the Confinement or Treatment of Patients in Hospitals and Medical Clinics in Certain Cases", as Amended by RA No. 8344, and for Other Purposes"Sep 26, 2017View
RMC No. 77-2017Publishes the full text of Executive Order (EO) No. 36, entitled "Suspending the Compensation and Position Classification System Under EO No. 203 (S. 2016), Providing for Interim Compensation Adjustments, and for Other Purposes"Sep 26, 2017View
RMC No. 76-2017Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official ReceiptSep 22, 2017View
RMC No. 75-2017Promulgates and implements the People's Freedom of Information Manual of the Bureau of Internal RevenueSep 22, 2017View
RMC No. 74-2017Notifies 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 propertiesSep 19, 2017View
RMC No. 73-2017Notifies the loss of one (1) pad of unused BIR Form No. 0535 – Taxpayer Identification SheetSep 8, 2017View
RMC No. 72-2017Notifies the loss of one (1) set of previously cancelled BIR Form No. 1966-Electronic Letter of AuthoritySep 5, 2017View
RMC No. 71-2017Enjoins all BIR offices to participate in the celebration of the Development Policy Research Month in SeptemberAug 25, 2017View