BIR Library

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Showing 2,514 results: Memorandum Circulars

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 28-2011Includes the United Coconut Planters Bank in the list of Authorized Agent Banks who are authorized to accept payment of internal revenue taxes from taxpayers enrolled in the Bureau’s Electronic Filing and Payment System and registered under the splitted Revenue District OfficesJul 11, 2011View
RMC No. 27-2011Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06Jul 1, 2011View
RMC No. 26-2011Notifies the loss of 13 sets of unused BIR Form No. 2524 – Revenue Official ReceiptJun 29, 2011View
RMC No. 25-2011Circularizes the revocation of BIR Ruling DA (DT-065) 715-2009 in relation to Certificate Authorizing Registration application of Metro Manila Pacific Corporation on its sale of Bonifacio Land Corp. sharesJun 17, 2011View
RMC No. 24-2011Further clarifies the issues/concerns in the implementation of the Electronic Documentary Stamp Tax (eDST) SystemJun 17, 2011View
RMC No. 23-2011Publishes the full text of Wage Order No. NCR-16, “Providing a Cost of Living Allowance in the National Capital Region” and clarifying its tax implications to Minimum Wage Earners exempt from Income TaxJun 8, 2011View
RMC No. 22-2011Publishes the full text of Executive Order No. 37 entitled "Returning the Administrative Supervision Over the Securities and Exchange Commission from the Department of Trade and Industry to the Department of Finance"May 17, 2011View
RMC No. 21-2011Prescribes the proper use of BIR LibraryMay 13, 2011View
RMC No. 20-2011Clarifies the Special Treatment of Fringe Benefits under Section 2.33 of RR No. 3-98, as last amended by RR No. 5-2011May 13, 2011View
RMC No. 19-2011Notifies the loss of one set of unused BIR Form No. 2524 – Revenue Official ReceiptApr 25, 2011View
RMC No. 18-2011Clarifies the Income Tax exemption of interest income earnings from long-term deposits or investment certificatesApr 12, 2011View
RMC No. 17-2011Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax complianceApr 4, 2011View
RMC No. 16-2011Notifies the loss of 3 sets of unused Accountable Form 51 – Official ReceiptApr 4, 2011View
RMC No. 15-2011Revokes BIR Ruling No. DA-563-2006 issued to Interadent Zahntechnik Phils., Incorporated pursuant to CTA E.B. Case No. 287Mar 16, 2011View
RMC No. 14-2011Notifies the loss of several BIR Form No. AF51 – Accountable Form 51Mar 8, 2011View
RMC No. 13-2011Notifies the loss of 1 set of unused BIR Form No. 2524 – Revenue Official ReceiptMar 8, 2011View
RMC No. 12-2011Notifies the loss of 1 set of unused BIR Form No. 0421- Tax Verification NoticeMar 2, 2011View
RMC No. 11-2011Publishes the matrix of latest wage orders issued by the Regional Tripartite Wages and Productivity BoardsFeb 25, 2011View
RMC No. 10-2011Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing RegistrationFeb 24, 2011View
RMC No. 09-2011Notifies the loss of 1 set of used but unissued BIR Form No. 1954 – Certificate Authorizing RegistrationFeb 16, 2011View
RMC No. 08-2011Notifies the loss of 1 set of unused BIR Form No. 2524- Revenue Official ReceiptFeb 11, 2011View
RMC No. 07-2011Notifies the loss of 5 sets of unused BIR Form No. 0535 – Taxpayer Information SheetFeb 11, 2011View
RMC No. 06-2011Notifies the loss of several BIR Form No. 2524 – Revenue Official ReceiptFeb 11, 2011View
RMC No. 05-2011Prescribes the documents required to prove authority to transact with the Bureau of Internal Revenue regarding Tax Credit Certificate issuance, utilization, revalidation and transferFeb 3, 2011View
RMC No. 04-2011Prescribes the uniform implementation of procedures in rating “Punctuality and Attendance” under RMO No. 29-2004Jan 19, 2011View