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. 42-2012 | Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices of RR No. 8-Makati City | Aug 9, 2012 | View |
| RMC No. 41-2012 | Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices | Aug 9, 2012 | View |
| RMC No. 40-2012 | Prescribes a period of prescription for Rulings under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amended | Aug 6, 2012 | View |
| RMC No. 39-2012 | Requires the withholding of Income Tax on backwages, allowances and benefits received by employees through garnishments of debts or credits pursuant to a labor dispute award | Aug 6, 2012 | View |
| RMC No. 38-2012 | Provides questions and answers to further clarify the provisions of Revenue Regulations (RR) No. 7-2010, as amended by RR No. 8-2010, implementing the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010" | Aug 6, 2012 | View |
| RMC No. 37-2012 | Clarifies Section 11 of Revenue Regulations No. 06-08 re: rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets | Aug 6, 2012 | View |
| RMC No. 36-2012 | Clarifies whether documents mentioned in Section 199 of the Tax Code of 1997, as amended by RA No. 9243, are subject to the Documentary Stamp Tax of P15.00 | Aug 6, 2012 | View |
| RMC No. 35-2012 | Clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation and other non-profit purposes | Aug 6, 2012 | View |
| RMC No. 34-2012 | Clarifies the tax implications of integrating the Domestic Passenger Service Charge at the point of sale of airline tickets | Aug 1, 2012 | View |
| RMC No. 33-2012 | Notifies the loss of original copy from 1 set of unused BIR Form No. 2524 – Revenue Official Receipt | Jul 25, 2012 | View |
| RMC No. 32-2012 | Clarifies the grant of tax exemption to private contractors for socialized housing projects under the "Urban Development and Housing Act of 1992" | Jul 16, 2012 | View |
| RMC No. 31-2012 | Reiterates the policies and guidelines in the computation of penalties on dishonored checks | Jul 13, 2012 | View |
| RMC No. 30-2012 | Notifies the loss of several accountable forms | Jul 5, 2012 | View |
| RMC No. 29-2012 | Clarifies the form to be used for Waiver of the Defense of Prescription under the Statute of Limitations | Jun 29, 2012 | View |
| RMC No. 28-2012 | Publishes the full text of the Implementing Guidelines of the Memorandum of Agreement between the BIR and MGB | Jun 21, 2012 | View |
| RMC No. 27-2012 | Notifies the loss of 1 unused set of BIR Form No. 1425 – Notice of Disqualification under NO AUDIT PROGRAM | Jun 18, 2012 | View |
| RMC No. 26-2012 | Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt | Jun 1, 2012 | View |
| RMC No. 25-2012 | Prescribes the use of BIR Form Nos. 2302-MCA (Tax Subsidy Availment Certificate) and 2326-MCA (Tax Subsidy Debit Memo) | May 22, 2012 | View |
| RMC No. 24-2012 | Clarifies the issue on the maintenance and submission of Official Register Books on tax-paid petroleum products stored on formerly bonded storage facilities | May 21, 2012 | View |
| RMC No. 23-2012 | Reiterates the responsibilities of officials and employees of government offices for the withholding of applicable taxes on certain income payments and the imposition of penalties for non-compliance thereof | May 8, 2012 | View |
| RMC No. 22-2012 | Clarifies the implementation of Revenue Regulations No. 5-2012 | May 7, 2012 | View |
| RMC No. 21-2012 | Circularizes the full text of Executive Order No. 68 entitled “Monetization Program of Outstanding Value-Added Tax (VAT) Tax Credit Certificates (TCCs)” | May 3, 2012 | View |
| RMC No. 20-2012 | Notifies the loss of 17 sets of unused BIR Form No. 2313 – Certificate Authorizing Registration | May 2, 2012 | View |
| RMC No. 19-2012 | Defines the various BIR identity symbols | Apr 27, 2012 | View |
| RMC No. 18-2012 | Circularizes the Tagalog translation of the BIR Vision and Mission statements | Apr 27, 2012 | View |