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. 45-2017 | Publishes the full text of Executive Order No. 19, entitled "Reduction and Condonation of Real Property Taxes and Interests / Penalties Assessed on the Power Generation Facilities of Independent Power Producers under Build-Operate-Transfer Contracts with Government-Owned or -Controlled Corporations" | Jun 20, 2017 | View |
| RMC No. 44-2017 | Notifies the loss of two (2) sets of unused BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for transaction involving transfer of real properties | Jun 15, 2017 | View |
| RMC No. 43-2017 | Announces the availability of the new versions of Update of Exemption of Employees Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employer's and Employee's Information) and 2305 Batch File Validation Module | Jun 14, 2017 | View |
| RMC No. 42-2017 | Circularizes the revised BIR Form No. 2305 (Certificate of Update of Exemption, and of Employer and Employee's Information) April 2017 ENCS | Jun 14, 2017 | View |
| RMC No. 41-2017 | Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2017 | Jun 7, 2017 | View |
| RMC No. 40-2017 | Notifies the loss of one (1) set of used but unissued BIR Form No. 2313-P-Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Personal Properties | Jun 5, 2017 | View |
| RMC No. 39-2017 | Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayer's checks drawn from Rural Bank of Ragay (Camarines Sur), Inc. | May 19, 2017 | View |
| RMC No. 38-2017 | Circularizes the full text of the decision of Supreme Court in the case of Finance Secretary Cesar B. Purisima and CIR Kim S. Jacinto-Henares vs. Representative Carmelo F. Lazatin and Ecozone Plastic Enterprises Corporation with G.R. No. 210588 | May 5, 2017 | View |
| RMC No. 37-2017 | Circularizes the Consolidated Price of Sugar at Millsite for the month of March 2017 | May 4, 2017 | View |
| RMC No. 36-2017 | Prescribes the use of BIR Form Nos. 2342, 2343, 0427 and 0428 pursuant to RMO No. 3-2017 | May 3, 2017 | View |
| RMC No. 35-2017 | Clarifies the imposition of Capital Gains Tax on sale, exchange or other disposition of real properties | Apr 27, 2017 | View |
| RMC No. 34-2017 | Clarifies Paragraph 6 of RMC No. 28-2017 re: guidelines in the filing, receiving and processing of 2016 Income Tax Returns, including its attachments | Apr 27, 2017 | View |
| RMC No. 33-2017 | Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to unavailability of electronic Filing and Payment System | Apr 26, 2017 | View |
| RMC No. 32-2017 | Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayer's checks drawn from Rural Bank of Goa (Camarines Sur), Inc. | Apr 20, 2017 | View |
| RMC No. 31-2017 | Circularizes the Advisory issued by the Microfinance NGO Regulatory Council regarding the implementation of RR No. 3-2017 implementing the tax provisions of RA No. 10693 ("Microfinance NGOs Act") | Apr 12, 2017 | View |
| RMC No. 30-2017 | Circularizes the additional list of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) duly approved by the Bangko Sentral ng Pilipinas | Apr 12, 2017 | View |
| RMC No. 29-2017 | Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2017 | Mar 30, 2017 | View |
| RMC No. 28-2017 | Reiterates and updates the guidelines in the filing, receiving and processing of 2016 Income Tax Returns, including its attachments | Mar 30, 2017 | View |
| RMC No. 27-2017 | Clarifies the basis for the imposition of tax on the sale, exchange or other disposition or real property | Mar 28, 2017 | View |
| RMC No. 26-2017 | Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayer's checks drawn from Rural Bank of Barotac Viejo (Iloilo), Inc. | Mar 15, 2017 | View |
| RMC No. 25-2017 | Notifies the loss of original copies of Tax Debit Memo and Tax Credit Certificate issued to Solid Development Corporation. | Mar 14, 2017 | View |
| RMC No. 24-2017 | Provides addendum to RMC No. 14-2017 on the temporary suspension of enrollment to Electronic Filing and Payment System | Mar 8, 2017 | View |
| RMC No. 23-2017 | Prescribes the new template of Value-Added Tax Exemption Identification Card issued to qualified diplomats, officials and dependents of the US Embassy | Mar 7, 2017 | View |
| RMC No. 22-2017 | Publishes the Daily Minimum Wage Rates in Region VIII pursuant to Wage Order No. RB-VIII-19 | Mar 7, 2017 | View |
| RMC No. 21-2017 | Directs RDO personnel to refrain from requiring the Authorized Agent Banks to submit specific documents for the reporting of returned/dishonored checks | Mar 6, 2017 | View |