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. 07-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2007 | Jan 10, 2008 | View |
| RMC No. 06-2008 | Circularizes the full text of EO No. 637, which provides the basis for the computation of the incentive benefits of personnel who may be affected by the implementation of the Rationalization Program under EO No. 366 | Jan 10, 2008 | View |
| RMC No. 05-2008 | Circularizes the full text of unnumbered memorandum regarding the shortage of loose documentary stamps | Jan 7, 2008 | View |
| RMC No. 04-2008 | Notifies the destruction of various accountable forms during a fire | Jan 7, 2008 | View |
| RMC No. 03-2008 | Circularizes the transition procedures for all eFPS filers in using the enhanced BIR Form No. 1702Q – Quarterly Income Tax Return for corporations and partnerships (October 2007 [ENCS]) | Jan 7, 2008 | View |
| RMC No. 02-2008 | Circularizes the formats and contents of the Application for Abatement Program and the Termination Letter under Revenue Regulations No. 15-2007 | Jan 4, 2008 | View |
| RMC No. 01-2008 | Circularizes the full text of unnumbered memorandum regarding “Request to Allow Revenue Collection Officers to Receive Tax Payments, in Cash or in Checks over the P 10,000.00 Threshold” | Jan 2, 2008 | View |
| RMC No. 91-2007 | Notifies the loss of one (1) set of unissued/filled-up BIR Form No. 1954 – Certificate Authorizing Registration | Dec 27, 2007 | View |
| RMC No. 90-2007 | Amends the provisions of Question and Answer No. 28 of RMC No. 69-2007, which clarifies issues concerning the Tax Amnesty Program | Dec 18, 2007 | View |
| RMC No. 89-2007 | Directs all large taxpayers to strictly comply with the Electronic Filing and Payment System regulations relative to the mandatory e-Filing of tax returns and e-Payment of taxes due thereon | Dec 18, 2007 | View |
| RMC No. 88-2007 | Publishes the full text of EO No. 671 which designates entities that will certify and accredit charitable organizations as donee-institutions relative to the deductibility of contributions or gifts received by them | Dec 17, 2007 | View |
| RMC No. 87-2007 | Notifies the loss of one set of an unused BIR Form No. 1954-Certificate Authorizing Registration | Dec 14, 2007 | View |
| RMC No. 86-2007 | Notifies the loss of triplicate copy from one (1) set of a used BIR Form No. 0422-Mission Order | Dec 14, 2007 | View |
| RMC No. 85-2007 | Notifies the loss of one (1) pad of an unused BIR Form No. AF51-Official Receipt | Dec 14, 2007 | View |
| RMC No. 84-2007 | Circularizes the full text of CSC Memorandum Circular No. 13, Series 2007 | Dec 11, 2007 | View |
| RMC No. 83-2007 | Circularizes the memorandum of the former Deputy Commissioner, Resource Management Group relative to the non-issuance of service record without National Office clearance and Ombudsman clearance | Dec 6, 2007 | View |
| RMC No. 82-2007 | Circularizes the taxpayer’s responsibility for representations made in their behalf by their tax agents | Dec 5, 2007 | View |
| RMC No. 81-2007 | Circularizes the full text of unnumbered memorandum regarding Table Audit of Health Maintenance Organizations | Dec 4, 2007 | View |
| RMC No. 80-2007 | Prescribes the establishment of “BIR-On-Wheels” by the Revenue District Offices where there are taxpayers engaged in the business of privilege stores/”tiangges”, bazaars and like establishments | Dec 4, 2007 | View |
| RMC No. 79-2007 | Circularizes the conduct of post-audit review by the Office of the Commissioner of Internal Revenue on randomly-selected audit and collection cases | Dec 4, 2007 | View |
| RMC No. 78-2007 | Circularizes the full text of an unnumbered Memorandum regarding the “Prohibition on the Filing of Application for Leave of Absence” | Dec 4, 2007 | View |
| RMC No. 77-2007 | Clarifies certain issues relative to the Tax Amnesty Program contained in Revenue Memorandum Circular No. 69-2007 | Nov 20, 2007 | View |
| RMC No. 76-2007 | Prescribes the additional mandatory documentary requirements for one-time transactions involving transfers of real property | Nov 19, 2007 | View |
| RMC No. 75-2007 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2007 | Nov 16, 2007 | View |
| RMC No. 74-2007 | Circularizes the full text of an unnumbered Memorandum regarding the “Table Audit of Pre-need Companies” | Nov 16, 2007 | View |