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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. 01-2013Notifies the cancellation of one (1) unissued set of BIR Form No. 2313 – Certificate Authorizing RegistrationJan 4, 2013View
RMC No. 91-2012Supplements the guidelines in RMC No. 63-2012 on invoicing and recording of income payments for media advertising placementsDec 28, 2012View
RMC No. 90-2012Provides the initial classifications of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 10351Dec 28, 2012View
RMC No. 89-2012Clarifies the tax implications and recording of deposits/advances made by clients of General Professional Partnerships for expensesDec 28, 2012View
RMC No. 88-2012Clarifies the tax treatment of stock option plansDec 28, 2012View
RMC No. 87-2012Gives notice on damaged accountable formsDec 28, 2012View
RMC No. 86-2012Specifies the criteria for the identification and selection of BIR Annual Priority ProgramsDec 27, 2012View
RMC No. 85-2012Reminds withholding agents of their obligation to issue withholding tax statement for taxes withheld at sourceDec 26, 2012View
RMC No. 84-2012Clarifies the tax treatment of interest income earnings on loans that are not securitized, assigned or participated outDec 26, 2012View
RMC No. 83-2012Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 17, 2012Dec 18, 2012View
RMC No. 82-2012Notifies the loss of quintuplicate copies from two (2) unused sets of BIR Form No. 2524 – Revenue Official ReceiptDec 18, 2012View
RMC No. 81-2012Clarifies certain provisions of RR No. 14-2012 on the proper tax treatment of interest income earnings on financial instruments and other related transactionsDec 11, 2012View
RMC No. 80-2012Directs all BIR offices performing frontline services to strictly adhere to the provisions of the "Anti-Red Tape Act of 2007"Nov 28, 2012View
RMC No. 79-2012Notifies the loss of 3 sets of unused BIR Form No. 0535 – Taxpayer Information SheetNov 27, 2012View
RMC No. 78-2012Prescribes the 2012 BIR Major Final Outputs and Performance Indicators for the Performance-Based BonusNov 27, 2012View
RMC No. 77-2012Clarifies certain provisions of RR No. 14-2012 on the proper tax treatment of interest income earnings on financial instruments and other related transactionsNov 23, 2012View
RMC No. 76-2012Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. 17Nov 23, 2012View
RMC No. 75-2012Clarifies Section 109(1)(R) of the National Internal Revenue Code of 1997, as amended, on the VAT exemption of the sale, importation, printing or publication of books, newspapers, magazines, reviews or bulletinsNov 23, 2012View
RMC No. 74-2012Reiterates the violations committed by Revenue Collection Officers in the acceptance of tax payments of internal revenue taxesNov 22, 2012View
RMC No. 73-2012Publishes the full text of Administrative Order No. 31 entitled "Directing and Authorizing All Heads of Departments, Bureaus, Commissions, Agencies, Offices and Instrumentalities of the National Government, including Government-Owned and/or –Controlled Corporations, to Rationalize the Rates of their Fees and Charges, Increase their Existing Rates and Impose New Fees and Charges"Nov 22, 2012View
RMC No. 72-2012Disseminates information about the Philippine Business RegistryNov 22, 2012View
RMC No. 71-2012Clarifies the issues in the implementation of RMC No. 62-2012Nov 15, 2012View
RMC No. 70-2012Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptNov 8, 2012View
RMC No. 69-2012Notifies the loss of original copy from 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptNov 8, 2012View
RMC No. 68-2012Prescribes the guidelines on condonation of tax liabilities of local water districtsNov 5, 2012View