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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

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 132-2016Informs all taxpayers on the limitation on the availability of Mobile Application on non-android phones to authenticate Internal Revenue Stamps on cigarettesDec 21, 2016View
RMC No. 131-2016Circularizes the list of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds duly approved by the Bangko Sentral ng PilipinasDec 13, 2016View
RMC No. 130-2016Clarifies the tax treatment and appropriate Withholding Taxes on income payments by Departments and Agencies of the Government, including Government-Owned and/or -Controlled Corporations and Government Financial Institutions to individuals engaged under a job order or contract of service arrangementDec 8, 2016View
RMC No. 129-2016Circularizes the Implementing Rules and Regulations on the clearing of checks via Electronic Presentment of the Bangko Sentral ng Pilipinas Circular No. 924, Series of 2016Dec 8, 2016View
RMC No. 128-2016Amends certain provisions of RMO No. 22-2016 relative to the submission of mandatory documentary requirements for reissuance of Certificate Authorizing RegistrationDec 7, 2016View
RMC No. 127-2016Lifts the suspension of effectivity of certain revenue issuances covered by RMC No. 69-2016Dec 2, 2016View
RMC No. 126-2016Decentralizes to the Revenue District Offices the issuance of Certificate of Zonal Values of Real PropertiesDec 2, 2016View
RMC No. 125-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Sampaguita Savings Bank, Inc.Dec 2, 2016View
RMC No. 124-2016Circularizes the implementing Rules and Regulations of Republic Act No. 10693 otherwise known as the "Microfinance NGOs Act"Dec 1, 2016View
RMC No. 123-2016Identifies the appropriate office where the Revenue District Offices shall submit AAB-related reportsDec 1, 2016View
RMC No. 122-2016Orders the non-suspension of all audit and other field operations of the BIR during Christmas seasonNov 28, 2016View
RMC No. 121-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Community Rural Bank of Dingras (Ilocos Norte), Inc.Nov 24, 2016View
RMC No. 120-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Luna (Isabela), Inc.Nov 24, 2016View
RMC No. 119-2016Publishes the Daily Minimum Wage Rates for Domestic Workers in CARAGA Region pursuant to Wage Order No. RXIII – D.W. 01Nov 24, 2016View
RMC No. 118-2016Publishes the Daily Minimum Wage Rates in Region XII pursuant to Wage Order No. RB XII-19Nov 24, 2016View
RMC No. 117-2016Publishes the Daily Minimum Wage Rates in the Zampen Region pursuant to Wage Order No. RIX-19Nov 24, 2016View
RMC No. 116-2016Publishes the Daily Minimum Wage Rates for Kasambahays or Domestic Workers in the Zampen Region pursuant to Wage Order No. RIX-DW-01Nov 24, 2016View
RMC No. 115-2016Publishes the Daily Minimum Wage Rates for Domestic Workers in Region I pursuant to Wage Order No. RBI-DW-01Nov 24, 2016View
RMC No. 114-2016Publishes the Daily Minimum Wage Rates in Region I pursuant to Wage Order No. RB1-18Nov 24, 2016View
RMC No. 113-2016Consolidates the Price of Sugar at Millsite for the month of October 2016Nov 22, 2016View
RMC No. 112-2016Publishes the full text of Executive Order No. 05, approving and adopting the 25-year Long-Term Vision entitled "AMBISYON NATIN 2040 as Guide for Development Planning"Nov 21, 2016View
RMC No. 111-2016Reiterates the procedures relative to the issuance of Subpoena Duces Tecum and submission of reports of investigation/verification on tax cases/docketsNov 18, 2016View
RMC No. 110-2016Clarifies the provisions of RMC No. 108-2016 regarding the payment of Withholding Taxes by eFPS taxpayersNov 18, 2016View
RMC No. 109-2016Announces the non-suspension of all audit and other field operations of the BIR during Christmas seasonNov 14, 2016View
RMC No. 108-2016Informs BIR personnel of the advisory given to Authorized Agent Banks to manually accept "over-the-counter" Withholding Tax returns and payments thereon due to unavailability of eFPSNov 10, 2016View