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. 11-2015 | Clarifies RR No. 6-2014 on tax practitioners/agents mandated to use the eBIRForms | Mar 30, 2015 | View |
| RMC No. 10-2015 | Prescribes the policies relative to the filing of Income Tax Returns (BIR Form No. 1700) by employees belonging to employers identified as Large Taxpayers | Mar 24, 2015 | View |
| RMC No. 09-2015 | Circularizes the enhanced BIR registration forms for the implementation of Taxpayer Registration System under Electronic Tax Information System (eTIS-1) | Mar 11, 2015 | View |
| RMC No. 08-2015 | Notifies the loss of an original copy from 1 unused set of BIR Form No. 2313-P-Electronic Certificate Authorizing Registration for transaction involving transfer of real properties | Mar 6, 2015 | View |
| RMC No. 07-2015 | Reiterates the tax treatment of interest income derived from Long-Term Deposits or Investment Certificates as described in RR No. 14-2012 and clarified in RMC Nos. 77-2012 and 81-2012 | Mar 6, 2015 | View |
| RMC No. 06-2015 | Publishes the full text of Executive Order No. 173 entitled "Reduction and Condonation of Real Property Taxes and Interest/Penalties Assessed on the Power Generation Facilities of Independent Power Producers under Build-Operate-Transfer Contracts with Government-Owned and/or -Controlled Corporations" | Jan 22, 2015 | View |
| RMC No. 05-2015 | Publishes the full text of Presidential Administrative Order No. 45 entitled "Revoking Letter of Instruction No. 1479, Series of 1985" | Jan 22, 2015 | View |
| RMC No. 04-2015 | Publishes the full text of Department Order No. 107-2014 issued by the DOF entitled "Rules on Accreditation with the Bureau of Customs for PEZA Locators" | Jan 13, 2015 | View |
| RMC No. 03-2015 | Prescribes the BIR Priority Programs for CY 2015 | Jan 13, 2015 | View |
| RMC No. 02-2015 | Informs taxpayers relative to the availability of certain Annual Income Tax and Excise Tax Returns in Offline eBIRForms Package, which could be submitted thru the eFPS | Jan 9, 2015 | View |
| RMC No. 01-2015 | Circularizes the revised BIR Form No. 0217 (Application for Contractor's Final Payment Release Certificate) November 2014 ENCS | Jan 7, 2015 | View |
| RMC No. 89-2014 | Clarifies the implementation of the increase in Excise Tax rates on locally-manufactured cigarettes effective January 1, 2015 in relation to the new Internal Revenue Stamps | Dec 23, 2014 | View |
| RMC No. 88-2014 | Circularizes the revised BIR Form No. 0611-A (Payment Form Covered by a Letter Notice) October 2014 ENCS | Dec 19, 2014 | View |
| RMC No. 87-2014 | Suspends all audit and other field operations of the BIR effective December 16, 2014 | Dec 9, 2014 | View |
| RMC No. 86-2014 | Clarifies the valuation of contributions or gifts actually paid or made in computing taxable income | Dec 5, 2014 | View |
| RMC No. 85-2014 | Notifies the loss of several Revenue Official Receipts – BIR Form No. 2524 | Dec 5, 2014 | View |
| RMC No. 84-2014 | Notifies the loss of 1 set of used but unissued BIR Form No. 0422 – Mission Order | Dec 5, 2014 | View |
| RMC No. 83-2014 | Circularizes the deadline for the surrender of manual forms of Tax Remittance Advice | Dec 3, 2014 | View |
| RMC No. 82-2014 | Publishes the full text of Joint Circular No. 002.2014 of the DOF, DBM, BOC and BIR, providing for the establishment of a mechanism for qualified VAT-registered persons to receive the cash equivalent of their outstanding VAT Tax Credit Certificates | Dec 2, 2014 | View |
| RMC No. 81-2014 | Notifies the loss of 2 pads of unused BIR Form No. 2524 – Revenue Official Receipt | Nov 19, 2014 | View |
| RMC No. 80-2014 | Notifies the loss of 33 unused sets of BIR Form No. 0423 – Apprehension Slip | Nov 14, 2014 | View |
| RMC No. 79-2014 | Clarifies the tax treatment of stock option plans and other option plans | Nov 3, 2014 | View |
| RMC No. 78-2014 | Circularizes clarifications on the requirement of FDA Certification for the feed ingredients enumerated in RMC No. 66-2014 | Oct 24, 2014 | View |
| RMC No. 77-2014 | Clarifies certain requirements on the processing of applications for cash conversion of Tax Credit Certificates | Oct 13, 2014 | View |
| RMC No. 76-2014 | Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing Registration | Oct 13, 2014 | View |