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. 25-2014 | Publishes the full text of DBM Circular Letter No. 2013-16 entitled "Implementation of the Expanded Modified Direct Payment Scheme (ExMDPS) For Accounts Payable Due Creditors/Payees of All National Government Agencies (NGAs)" | Apr 14, 2014 | View |
| RMC No. 24-2014 | Publishes the full text of DBM Circular Letter No. 2013-16B entitled "Addendum to DBM Circular Letter No. 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps) of National Government Agencies/Operating Units (NGAs/OUs)" | Apr 14, 2014 | View |
| RMC No. 23-2014 | Publishes the full text of DBM Circular Letter No. 2013-16A entitled "Clarification of Circular Letter (CL) 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps)" | Apr 14, 2014 | View |
| RMC No. 22-2014 | Publishes the full text of DOF Department Order (DO) No. 018-2014 relative to the amendment of DO No. 12-2014 with respect to the rules on the accreditation of importers and customs brokers | Apr 11, 2014 | View |
| RMC No. 21-2014 | Notifies the loss of duplicate copies from 2 unused sets of BIR Form No. 2310 – Tax Credit Certificate | Apr 11, 2014 | View |
| RMC No. 20-2014 | Prescribes the guidelines in the filing, receiving and processing of Taxable Year 2013 Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) under RR No. 2-2014 | Apr 4, 2014 | View |
| RMC No. 19-2014 | Notifies the loss of 1 unused set of BIR Form No. 2313 – Certificate Authorizing Registration | Mar 19, 2014 | View |
| RMC No. 18-2014 | Extends the deadline for the filing of Sworn Declaration of Loss by victims of Supertyphoon Yolanda | Mar 18, 2014 | View |
| RMC No. 17-2014 | Clarifies/resolves the problems, issues and concerns raised relative to the implementation of the Mobile Revenue Collection Officers System | Mar 17, 2014 | View |
| RMC No. 16-2014 | Notifies the entry into force, effectivity and applicability of the Philippines-Nigeria Double Taxation Agreement | Mar 14, 2014 | View |
| RMC No. 15-2014 | Reminds all revenue officials on the acceptance of Out-Of-District Filing of Income Tax Returns of certain government officials and employees | Mar 5, 2014 | View |
| RMC No. 14-2014 | Publishes the full text of Executive Order No. 155 by the President of the Philippines, Entitled “Amending Executive Order No. 160 (S.2003), and for Other Purposes” | Feb 26, 2014 | View |
| RMC No. 13-2014 | Notifies the loss of 6 sets of unused BIR Form No. 0402 – Authority to Cancel Assessment | Feb 24, 2014 | View |
| RMC No. 12-2014 | Notifies the loss of 3 sets of unused BIR Form No. 2524 – Revenue Official Receipt | Feb 24, 2014 | View |
| RMC No. 11-2014 | Clarifies certain issues relative to due process requirement in the issuance of a deficiency tax assessment pursuant to Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-2013 | Feb 19, 2014 | View |
| RMC No. 10-2014 | Emphasizes the regular and prompt submission of the Monthly Report of Bangko Sentral ng Pilipinas Payments through Credit Advice by the Revenue District Offices | Feb 11, 2014 | View |
| RMC No. 09-2014 | Further amends Revenue Memorandum Circular No. 57-2011 entitled “Revised Form Nos. 1700, 1701 and 1702” | Feb 11, 2014 | View |
| RMC No. 08-2014 | Requires the presentation of Tax Exemption Certificate or Ruling by Exempt Individuals and Entities | Feb 6, 2014 | View |
| RMC No. 07-2014 | Clarifies the issues on the registration and compliance requirements of Marginal Income Earners pursuant to Revenue Regulations No. 7-2012 | Feb 5, 2014 | View |
| RMC No. 06-2014 | Extends the provisional accreditation of printers of manually printed receipts and invoices up to February 28, 2014 | Feb 3, 2014 | View |
| RMC No. 05-2014 | Clarifies the provisions of RR No. 1-2014 pertaining to the submission of Alphabetical List of Employees/Payees of Income Payments | Jan 29, 2014 | View |
| RMC No. 04-2014 | Prescribes the BIR Priority Programs for CY 2014 | Jan 24, 2014 | View |
| RMC No. 03-2014 | Circularizes the modification of BIR Ruling DA (C-133) 431-2008 | Jan 14, 2014 | View |
| RMC No. 02-2014 | Clarifies the issuance of Official Receipt being required by Government Auditors as evidence of Receipt of Payment for disbursements where the payee/recipient is a dealer, supplier or any business establishment required by the BIR to issue such | Jan 14, 2014 | View |
| RMC No. 01-2014 | Notifies the loss of 3 sets of unused BIR Form No. 2313 – Certificate Authorizing Registration | Jan 14, 2014 | View |