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. 17-2012 | Clarifies the reckoning date of recording tax collections for the different modes of payment | Apr 16, 2012 | View |
| RMC No. 16-2012 | Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Innove Communications, Inc. | Apr 11, 2012 | View |
| RMC No. 15-2012 | Prescribes the additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns and their attachments prescribed under RR No. 19-2011 | Apr 4, 2012 | View |
| RMC No. 14-2012 | Revokes the Memoranda of Agreement entered into between the BIR and Board of Investments (BOI) and BOI-Autonomous Region of Muslim Mindanao; and BIR and Philippine Economic Zone Authority | Apr 4, 2012 | View |
| RMC No. 13-2012 | Prescribes the BIR Priority Programs for CY 2012 | Mar 28, 2012 | View |
| RMC No. 12-2012 | Circularizes the full text of the CDA’s memorandum on the request for non-registration of cooperatives not specifically identified under RA No. 9520 | Mar 27, 2012 | View |
| RMC No. 11-2012 | Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactions | Mar 22, 2012 | View |
| RMC No. 10-2012 | Prescribes the transition procedures for all eFPS filers in using the Enhanced Income Tax Returns | Mar 19, 2012 | View |
| RMC No. 09-2012 | Circularizes the full text of COA’s reply on the query re: recording of forfeited real properties which were lumped and assigned a single valuation in the National Government Books of the BIR | Mar 14, 2012 | View |
| RMC No. 08-2012 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 172087 concerning the liability of PAGCOR to corporate Income Tax and the revocation of pertinent provisions of RR No. 16-2005 relative to the imposition of 10% VAT on PAGCOR | Feb 29, 2012 | View |
| RMC No. 07-2012 | Circularizes relevant portion of BIR Ruling No. 023-10 concerning the Capital Gains Tax and Documentary Stamp Tax liability of a non-stock non-profit organization on its disposition of real property | Feb 24, 2012 | View |
| RMC No. 06-2012 | Specifies that RMC No. 43-2011 refers to “Home Development Mutual Fund Law of 2009” | Feb 16, 2012 | View |
| RMC No. 05-2012 | Notifies the loss of 20 unused pads of Accountable Form No. 51 – Official Receipt | Feb 6, 2012 | View |
| RMC No. 04-2012 | Notifies the loss of 1 set of unused BIR Form No. 2524 – Revenue Official Receipt | Jan 18, 2012 | View |
| RMC No. 03-2012 | Clarifies the tax implications of General Professional Partnership | Jan 12, 2012 | View |
| RMC No. 02-2012 | Reiterates the existing rules and policies on the acceptance of payments of internal revenue taxes by RCOs during specified deadlines and issuance of RORs in accepting tax payments, in cash or in checks over the P20,000.00 threshold | Jan 3, 2012 | View |
| RMC No. 01-2012 | Reminds all Revenue District Officers on the submission of reports relative to the Authorized Agent Bank’s compliance in the collection of internal revenue taxes | Jan 3, 2012 | View |
| RMC No. 61-2011 | Notifies the loss of 13 sets of unused BIR Form No. 1954 – Certificate Authorizing Registration | Dec 29, 2011 | View |
| RMC No. 60-2011 | Reiterates the issuance of service record as a requirement for processing of retirement and terminal leave benefits | Dec 22, 2011 | View |
| RMC No. 59-2011 | Clarifies the crediting of tax collections thru Special Allotment Release Orders, Tax Subsidy Availment Certificates and Tax Subsidy Debit Memos | Dec 19, 2011 | View |
| RMC No. 58-2011 | Suspends all audit and other field operations of the BIR effective December 19, 2011 | Dec 16, 2011 | View |
| RMC No. 57-2011 | Further amends BIR Form Nos. 1700, 1701 and 1702 | Nov 25, 2011 | View |
| RMC No. 56-2011 | Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing Registration | Nov 18, 2011 | View |
| RMC No. 55-2011 | Clarifies the redemption period on foreclosed property pursuant to RMC No. 58-2008 | Nov 11, 2011 | View |
| RMC No. 54-2011 | Circularizes the En Banc Resolution of the Supreme Court denying with finality the Motion for Reconsideration on G.R. No. 193007 upholding the validity of imposition of VAT on Toll Fees | Nov 8, 2011 | View |