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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

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 82-2016Consolidates the Price of Sugar at Millsite for the month of June 2016Jul 28, 2016View
RMC No. 81-2016Notifies the loss of 1 unused set of BIR Form No. 1918 – Authority to Release Imported GoodsJul 28, 2016View
RMC No. 80-2016Lifts the suspension of effectivity of certain revenue issuances provided under RMC No. 69-2016Jul 22, 2016View
RMC No. 79-2016Publishes the Daily Minimum Wage Rates in National Capital Region pursuant to Wage Order No. NCR-20Jul 21, 2016View
RMC No. 78-2016Publishes the Daily Minimum Wage Rates in CARAGA Region pursuant to Wage Order No. RXIII-14Jul 21, 2016View
RMC No. 77-2016Publishes the Daily Minimum Wage Rates in Region-IVA pursuant to Wage Order No. IVA-17Jul 21, 2016View
RMC No. 76-2016Publishes the Daily Minimum Wage Rates in Region II pursuant to Wage Order No. RTWPB-II-17Jul 21, 2016View
RMC No. 75-2016Clarifies certain issues relative to the suspension of all BIR audit prescribed under RMC No. 70-2016Jul 18, 2016View
RMC No. 74-2016Streamlines the requirements and process in issuing Tax Clearances required under Executive Order No. 398Jul 14, 2016View
RMC No. 73-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from New Rural Bank of Binalbagan (Negros Occidental), Inc.Jul 8, 2016View
RMC No. 72-2016Clarifies RMC No. 71-2016 concerning transfers involving Presidential appointeesJul 8, 2016View
RMC No. 70-2016Suspends all audit of the BIR effective July 1, 2016 and requires the submission of inventory of pending Letters of Authority/Letter Notices as of June 30, 2016Jul 1, 2016View
RMC No. 69-2016Suspends until further notice the effectivity of all revenue issuances promulgated within the period covering June 1-30, 2016Jul 1, 2016View
RMC No. 68-2016Informs all taxpayers and others concerned of the new and upgraded internal revenue stamp design for cigarette productsJun 30, 2016View
RMC No. 67-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Comsavings BankJun 27, 2016View
RMC No. 66-2016Clarifies that Sumitomo Mitsui Banking Corporation-Manila Representative Office is the bank referred to under RMC No. 60-2016 and not Sumitomo Mitsui Banking Corporation-Manila BranchJun 27, 2016View
RMC No. 65-2016Clarifies the proper due dates for filing of returns and payment of taxes for the purpose of imposition of penalties for late filing and/or late payment.Jun 23, 2016View
RMC No. 64-2016Clarifies the nature, tax treatment, registration and compliance requirements of corporations and associations under Section 30 of the NIRC of 1997, as amendedJun 20, 2016View
RMC No. 63-2016Consolidates the Price of Sugar at Millsite for the month of May 2016Jun 20, 2016View
RMC No. 62-2016Clarifies the proper tax treatment of passed-on Gross Receipts TaxJun 14, 2016View
RMC No. 61-2016Prescribes the policies and guidelines for accounting and recording transactions involving "netting" or "offsetting"Jun 14, 2016View
RMC No. 60-2016Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Sumitomo Mitsui Banking Corporation-Manila Representative OfficeJun 8, 2016View
RMC No. 71-2016Recalls and revokes all Revenue Travel Assignment Orders issued within the period June 1 to June 30, 2016Jun 5, 2016View
RMC No. 59-2016Publishes the Daily Minimum Wage Rates in ARMM pursuant to Wage Order No. ARMM-16Jun 3, 2016View
RMC No. 58-2016Consolidates the Price of Sugar at Millsite for the month of April 2016May 30, 2016View