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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 2,514 results: Memorandum Circulars
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 53-2011 | Sets the effectivity and application of revocation of BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 under RMC No. 27-2011 and amends certain phrases thereof | Nov 4, 2011 | View |
| RMC No. 52-2011 | Publishes the full text of the Memorandum of Agreement among the Tax Management Association of the Philippines, Inc., the Department of Education–National Capital Region and the Bureau Internal Revenue and the Mechanics of the Oratorical Contest | Nov 3, 2011 | View |
| RMC No. 51-2011 | Circularizes Section 7 of RA No. 9647 known as the “Philippine Normal University Modernization Act of 2009” | Nov 3, 2011 | View |
| RMC No. 50-2011 | Notifies the loss of 2 sets of unused Accountable Form No. 51- Official Receipt | Oct 21, 2011 | View |
| RMC No. 49-2011 | Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of Philippine Health Insurance Corporation (PHIC), including the Income Tax withholding obligation of hospitals/clinics on case rates of PHIC and the matter of 5% Final Withholding VAT for government money payments | Oct 11, 2011 | View |
| RMC No. 48-2011 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR Nos. 163653 and 167689 on the imposition of Documentary Stamp Tax on inter-office memo covering advances granted by an affiliated corporation | Oct 6, 2011 | View |
| RMC No. 47-2011 | Clarifies the taxability of interest from savings and time deposits of cooperative’s members | Oct 5, 2011 | View |
| RMC No. 46-2011 | Clarifies the definition of “Financial Institutions” as used in RR No. 4-2011 on the “Proper Allocation of Costs and Expenses Amongst Income Earnings of Banks and Other Financial Institutions for Income Tax Reporting Purposes” | Oct 3, 2011 | View |
| RMC No. 45-2011 | Publishes the full text of memorandum issued by the DBM Secretary entitled “Posting of Programs of Work of Infrastructure Projects on Agency/Department Official Website” | Sep 28, 2011 | View |
| RMC No. 44-2011 | Publishes the full text of DBM Circular Letter No. 2011-6 entitled "Directing the Use of the Procurement Service (PS) and the Philippine Government Electronic Procurement System (PhilGEPS) in Procurement Activities" | Sep 28, 2011 | View |
| RMC No. 43-2011 | Circularizes Section 19 of RA No. 9679 known as the “Human Development Mutual Fund Law of 2009” | Sep 28, 2011 | View |
| RMC No. 42-2011 | Enjoins participation to the celebration of the 22nd National Statistics Month in October 2011 | Sep 21, 2011 | View |
| RMC No. 41-2011 | Clarifies certain issues raised on the taxability of locally-produced wines | Sep 20, 2011 | View |
| RMC No. 40-2011 | Notifies the use of new Income Tax forms | Sep 5, 2011 | View |
| RMC No. 39-2011 | Imposes Value-Added Tax on Tollway Operators | Sep 5, 2011 | View |
| RMC No. 38-2011 | Clarifies the application of Expanded Withholding Tax on the payments of PHIC to medical practitioners and/or hospitals pertaining to PHIC members’ benefits | Sep 1, 2011 | View |
| RMC No. 37-2011 | Revokes BIR Ruling No. DA-583-04 and defines the term “Special Purpose Vehicle” | Aug 31, 2011 | View |
| RMC No. 36-2011 | Clarifies BIR Rulings on Socialized Housing under Republic Act No. 7279 | Aug 31, 2011 | View |
| RMC No. 35-2011 | Clarifies issues concerning the imposition of Improperly Accumulated Earnings Tax pursuant to Section 29 of the Tax Code of 1997, in relation to RR No. 2-2001 | Aug 17, 2011 | View |
| RMC No. 34-2011 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 193007, on the imposition of Value-Added Tax on Toll Fees | Aug 15, 2011 | View |
| RMC No. 33-2011 | Notifies the loss of one (1) original copy of Tax Credit Certificate issued to FF Cruz & Co., Inc. | Aug 12, 2011 | View |
| RMC No. 32-2011 | Notifies the loss of 1 pad of unused BIR Form No. 2524 – Revenue Official Receipt | Aug 8, 2011 | View |
| RMC No. 31-2011 | Revokes BIR Ruling [DA-(VAT-057) 552-08] dated December 18, 2008 | Aug 4, 2011 | View |
| RMC No. 30-2011 | Notifies the loss of 4 sets of unused BIR Form No. 0423 – Apprehension Slip | Jul 21, 2011 | View |
| RMC No. 29-2011 | Notifies the loss of 2 pads of unused BIR Form No. 2524 – Revenue Official Receipt | Jul 21, 2011 | View |