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. 75-2014 | Publishes the full text of the DOF Memorandum relative to the guidelines and standard operating procedures on foreign and local training/scholarships | Oct 9, 2014 | View |
| RMC No. 74-2014 | Announces the availability of BIR Form Nos. 2200-A (Excise Tax Return for Alcohol Products) and 2200-T (Excise Tax Return for Tobacco Products) in Electronic Filing and Payment System and Electronic Bureau of Internal Revenue Forms Offline Package | Sep 17, 2014 | View |
| RMC No. 73-2014 | Clarifies the Withholding Tax rates on dividend payments to Philippine Central Depository Nominees | Sep 15, 2014 | View |
| RMC No. 72-2014 | Enjoins participation to the celebration of the 25th National Statistics Month in October 2014 | Sep 12, 2014 | View |
| RMC No. 71-2014 | Notifies the loss of 1 original copy from 1 set of used but unissued BIR Form No. 2524 – Revenue Official Receipt | Sep 10, 2014 | View |
| RMC No. 70-2014 | Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetization | Sep 9, 2014 | View |
| RMC No. 69-2014 | Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing Registration | Sep 8, 2014 | View |
| RMC No. 68-2014 | Prescribes the guidelines in the accomplishment of the Performance Commitment and Review Form (CESPES Form No. 003) | Aug 29, 2014 | View |
| RMC No. 67-2014 | Announces the celebration of the 12th Anniversary of the Development Policy Research Month | Aug 29, 2014 | View |
| RMC No. 66-2014 | Amends RMC No. 55-2014 relative to the requirement of Food and Drug Administration Certification for importations of livestock and poultry feeds or ingredients | Aug 27, 2014 | View |
| RMC No. 65-2014 | Notifies the loss of 1 set of used but unissued BIR Form No. 2310 – Tax Credit Certificate | Aug 18, 2014 | View |
| RMC No. 64-2014 | Publishes the full text of memorandum from the Office of the Presidential Assistant for Rehabilitation and Recovery Infrastructure Cluster entitled "Minimum Performance Standards and Specifications for Public Buildings" | Aug 11, 2014 | View |
| RMC No. 63-2014 | Circularizes BIR Form No. 0217 – Application for Contractor's Final Payment Release Certificate (formerly BIR Form No. 2555) May 2014 Version | Aug 8, 2014 | View |
| RMC No. 62-2014 | Announces the availability of the enhanced BIR Website | Aug 1, 2014 | View |
| RMC No. 61-2014 | Revokes BIR Ruling No. DA (OSL-A1) 001-2008, which declared that creditable withholding taxes fall within the coverage of Republic Act No. 9480 | Jul 30, 2014 | View |
| RMC No. 60-2014 | Clarifies the applicability of RMC No. 8-2014 to General Professional Partnership in relation to RMC No. 3-2012 | Jul 24, 2014 | View |
| RMC No. 59-2014 | Revokes the provisional accreditation issued to deemed accredited printers pursuant to RR No. 15-2012 and in relation to RMC No. 6-2014 | Jul 22, 2014 | View |
| RMC No. 58-2014 | Publishes the full text of Supreme Court Resolution on the withholding of tax from the Special Allowance for the Judiciary | Jul 22, 2014 | View |
| RMC No. 57-2014 | Clarifies the provisions of RR No. 1-2013 on the use of Electronic Tax Remittance Advice | Jul 22, 2014 | View |
| RMC No. 56-2014 | Extends the deadline for submission of sales reports for the months of May and June 2014 via the enhanced and integrated Electronic Accreditation and Registration (eAccreg) and Electronic Sales Reporting (eSales) Systems | Jul 1, 2014 | View |
| RMC No. 55-2014 | Clarifies the livestock and poultry feeds or ingredients used in the manufacture of finished feeds to be exempt from VAT | Jun 27, 2014 | View |
| RMC No. 54-2014 | Clarifies the issues relative to the application for Value-Added Tax (VAT) refund/credit under Section 112 of the Tax Code, as amended | Jun 17, 2014 | View |
| RMC No. 53-2014 | Notifies the loss of several issued and unissued BIR Form No. 2524 – Revenue Official Receipts | Jun 17, 2014 | View |
| RMC No. 52-2014 | Further clarifies the issues and concerns in the implementation of the Mobile Revenue Collection Officers System (MRCOS) | Jun 11, 2014 | View |
| RMC No. 51-2014 | Clarifies the inurement prohibition under Section 30 of the National Internal Revenue Code of 1997 | Jun 11, 2014 | View |