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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. 107-2016Authorizes all concerned eFPS-enrolled National Government Agencies to remit thru Electronic Tax Remittance Advice System their Withholding Taxes covering October 2016 due to unavailability of eFPSNov 10, 2016View
RMC No. 106-2016Publishes the full text of Memorandum Circular No. 06, entitled "Enjoining All Government Officials and Employees to Strictly Observe and Comply with the Prohibition Against Going to Gambling Casinos"Nov 3, 2016View
RMC No. 105-2016Amends certain provisions of RMC No. 76-2007 relative to the submission of mandatory requirements for one-time transactions involving transfer of real propertyOct 28, 2016View
RMC No. 104-2016Circularizes the Implementing Rules and Regulations of Republic Act (RA) No. 10524 (An Act Expanding the Positions Reserved for Persons with Disability)Oct 28, 2016View
RMC No. 103-2016Consolidates the Price of Sugar at Millsite for the month of September 2016Oct 28, 2016View
RMC No. 102-2016Clarifies the requirement of Taxpayer Identification Number for members of cooperatives applying for Certificate of Tax ExemptionOct 24, 2016View
RMC No. 101-2016Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524Oct 18, 2016View
RMC No. 100-2016Consolidates the Price of Sugar at Millsite for the month of August 2016Sep 29, 2016View
RMC No. 99-2016Enjoins participation in the celebration of the 14th Anniversary of the Development Policy Research MonthSep 20, 2016View
RMC No. 98-2016Enjoins BIR offices to participate in the celebration of the 27th National Statistics Month and conduct of 13th National Convention on StatisticsSep 19, 2016View
RMC No. 97-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Cabadbaran (Agusan), Inc.Sep 5, 2016View
RMC No. 96-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Alabat (Quezon), Inc.Sep 5, 2016View
RMC No. 95-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Claveria (Cagayan), Inc.Sep 5, 2016View
RMC No. 94-2016Notifies the loss of several Product Replenishment Certificate – BIR Form No. 2298Sep 5, 2016View
RMC No. 93-2016Streamlines the business registration process and documentary requirements by further amending the List of Documentary Requirements for the registration of each type of application under Annex A of RR No. 7-2012, as clarified under RMC No. 70-2013 and 37-2016Sep 2, 2016View
RMC No. 92-2016Announces the change of name of the BIR Contact Center to Customer Assistance DivisionSep 1, 2016View
RMC No. 91-2016Lifts the suspension of tax audit of the BIRSep 1, 2016View
RMC No. 90-2016Provides alternative mode in the electronic filing of all tax returns with due date on August 29, 2016Aug 26, 2016View
RMC No. 89-2016Lifts the suspension of audit of the BIR for Run After Tax Evader (RATE) casesAug 23, 2016View
RMC No. 88-2016Lifts the suspension of effectivity of certain revenue issuances provided under RMC No. 69-2016Aug 23, 2016View
RMC No. 87-2016Clarifies that obtaining information from taxpayers pursuant to an exchange of information request from a Tax Treaty Partner is exempt from the application of RMC No. 70-2016Aug 15, 2016View
RMC No. 86-2016Publishes the full text of the DOF-DTI Joint Administrative Order No. 1-2016 re: rules and regulations to implement RA No. 10708 (The Tax Incentives Management and Transparency Act)Aug 12, 2016View
RMC No. 85-2016Further clarifies certain issues concerning suspension of audit pursuant to RMC No. 70-2016, as supplemented by RMC No. 75-2016Aug 12, 2016View
RMC No. 84-2016Exempts all taxpayers applying for issuance of tax credit/refund based on Writ of Execution issued by the Court of Tax Appeals and Supreme Court from the requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification SlipsAug 8, 2016View
RMC No. 83-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Siaton (Siaton, Negros Oriental), Inc.Jul 29, 2016View