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. 36-2015 | Prescribes the mandatory one-time submission of Inventory List of all Cash Register Machines, Point of Sales Machines, Special Purpose Machines and/or any other similar machines | Jun 29, 2015 | View |
| RMC No. 35-2015 | Notifies the loss of 20 sets of unused BIR Form No. 0535 – Taxpayer Information Sheet | Jun 25, 2015 | View |
| RMC No. 34-2015 | Notifies the loss of several Accountable Form No. 51 – Official Receipt | Jun 25, 2015 | View |
| RMC No. 33-2015 | Publishes the Quality Management System Roadmap for the ISO 9001:2008 Certification of Revenue District Offices | Jun 19, 2015 | View |
| RMC No. 32-2015 | Publishes the full text of the Memorandum of Understanding among the DOF, DTI, DILG, QC-LGU, BIR, SEC, SSS, PhilHealth, Pag-IBIG Fund and NCC | Jun 8, 2015 | View |
| RMC No. 31-2015 | Announces the availability of eBIRForms Package Version 5.0 | Jun 8, 2015 | View |
| RMC No. 30-2015 | Implements strict non-issuance of Provisional Permit To Use cash register machines/point-of-sale machines/receipting softwares to prospective/new users | Jun 8, 2015 | View |
| RMC No. 29-2015 | Publishes the full text of the Memorandum of Agreement among the Department of Finance, Department of Justice, BIR and the Land Registration Authority | May 19, 2015 | View |
| RMC No. 28-2015 | Publishes the full text of the Joint Memorandum Circular between the BIR and Land Registration Authority | May 19, 2015 | View |
| RMC No. 27-2015 | Notifies the loss of several accountable forms | May 18, 2015 | View |
| RMC No. 26-2015 | Provides alternative modes in the filing of several returns using the electronic platforms of BIR and re-efiling of all other forms | May 6, 2015 | View |
| RMC No. 25-2015 | Clarifies pertinent provisions of RR No. 6-2015 more particularly on the imposition of advance business tax (Value-Added Tax or Percentage Tax) on raw cane sugar and refined sugar | May 6, 2015 | View |
| RMC No. 24-2015 | Clarifies pertinent provisions of Revenue Regulations No. 2-2015 more particularly on the submission of scanned copies of BIR Form Nos. 2307 and 2316 | May 6, 2015 | View |
| RMC No. 23-2015 | Further clarifies problems, issues and concerns relative to the issuance of Withdrawal Certificates under RMC No. 50-2014 | May 5, 2015 | View |
| RMC No. 22-2015 | Provides alternative modes in the filing of BIR Form Nos. 1601-C and 1601-E using the electronic platforms of BIR | Apr 28, 2015 | View |
| RMC No. 21-2015 | Provides alternative modes in the filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the electronic platforms of BIR | Apr 20, 2015 | View |
| RMC No. 20-2015 | Provides alternative modes in the filing of BIR Form Nos. 1701Q and 1702Q with payment using the electronic platforms of BIR | Apr 15, 2015 | View |
| RMC No. 19-2015 | Provides clarifications/resolutions on issues and concerns relative to the implementation of the electronic platform in filing tax returns under eFPS or eBIRForms for filing of Income Tax Returns for Calendar Year 2014 due on or before April 15, 2015 | Apr 13, 2015 | View |
| RMC No. 18-2015 | Defers the implementation of eFiling of “No Payment” Income Tax Returns (ITRs) and other concerns | Apr 10, 2015 | View |
| RMC No. 17-2015 | Provides updates on the alternative modes of obtaining Offline eBIRForms Package | Apr 10, 2015 | View |
| RMC No. 16-2015 | Prescribes the alternative modes of obtaining Offline eBIRForms Package and other concerns | Apr 8, 2015 | View |
| RMC No. 15-2015 | Defers the implementation of eFiling of identified Withholding Tax forms | Apr 8, 2015 | View |
| RMC No. 14-2015 | Prescribes the guidelines in the filing, receiving and processing of Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) for Taxable Year 2014 using the electronic platform of BIR | Apr 6, 2015 | View |
| RMC No. 13-2015 | Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013 and 9-2014, entitled "Revised Form Nos. 1700, 1701 and 1702" | Mar 31, 2015 | View |
| RMC No. 12-2015 | Clarifies the filing of "No Payment Return" in relation to RR Nos. 6-2014 and 5-2015 mandating the use of eBIRForms | Mar 30, 2015 | View |