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. 73-2007 | Re-issues the guidelines on the proper treatment of block sale of sales of stock disposed of in the Stock Exchange | Nov 15, 2007 | View |
| RMC No. 72-2007 | Circularizes the full text of Administrative Order No. 186 directing the City Assessor, Municipal Assessor and Provincial Assessor to annotate in all Tax Declarations the serial number of the CAR issued by the BIR | Nov 13, 2007 | View |
| RMC No. 71-2007 | Circularizes the full text of Executive Order No. 646, on the accessibility of information on taxpayers between the BIR and the LGUs for tax collection purposes | Nov 13, 2007 | View |
| RMC No. 70-2007 | Clarifies the proper treatment of cases under administrative or judicial protest for amnesty tax purposes | Nov 8, 2007 | View |
| RMC No. 69-2007 | Provides basic questions and answers to clarify the issues concerning the Tax Amnesty Program under Republic Act No. 9480 | Nov 5, 2007 | View |
| RMC No. 68-2007 | Clarifies the authorized signatory in the Certificate Authorizing Registration | Nov 5, 2007 | View |
| RMC No. 67-2007 | Notifies the loss of five (5) sets of unused BIR Form No. 19.65 – Letter of Authority | Oct 30, 2007 | View |
| RMC No. 66-2007 | Notifies the loss of original copy from one (1) set of unused BIR Form No. 2524-Revenue Official Receipt with Serial No. ROR200502537996 | Oct 30, 2007 | View |
| RMC No. 65-2007 | Notifies the disposal of old blank Tax Credit Certificates (BIR Form No. 2320) and Tax Debit Memos (BIR Form No. 2321) | Oct 30, 2007 | View |
| RMC No. 64-2007 | Notifies the loss of one (1) pad of unused BIR Form No. 2524 – Revenue Official Receipt | Oct 16, 2007 | View |
| RMC No. 63-2007 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2007 | Oct 15, 2007 | View |
| RMC No. 62-2007 | Publishes the full text of unnumbered memorandum entitled “EFPS Filers Without Payment for Returns Filed in 2007” | Oct 3, 2007 | View |
| RMC No. 61-2007 | Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration | Sep 19, 2007 | View |
| RMC No. 60-2007 | Suspends temporarily the implementation of the provision of Section B.2.c.3 of Revenue Memorandum Circular No. 40-2006 | Sep 14, 2007 | View |
| RMC No. 59-2007 | Clarifies the effect of the suspension of RR No. 6-2007, otherwise known as the “Consolidated Regulations on Advance Value-Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect and for Other Related Purposes” | Sep 14, 2007 | View |
| RMC No. 58-2007 | Notifies the loss of BIR Form No. 1918 – Authority to Release Imported Goods | Sep 13, 2007 | View |
| RMC No. 57-2007 | Enjoins revenuers to participate in the activities to celebrate the 18th National Statistics Month in October 2007 | Sep 12, 2007 | View |
| RMC No. 56-2007 | Publishes the full text of Department Order No. 23-07 entitled “Mandating the Marking of Imported Kerosene and Fuel Oils Which are Entered Tax and Duty Free to Prevent the Unauthorized Diversion Thereof Into the Domestic Market and for Other Purposes” | Aug 30, 2007 | View |
| RMC No. 55-2007 | Publishes the full text of Department Order No. 29-07 entitled “Implementing Rules and Regulations of Republic Act No. 9480,” otherwise known as “Tax Amnesty Act of 2007” | Aug 28, 2007 | View |
| RMC No. 54-2007 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2007 | Aug 9, 2007 | View |
| RMC No. 53-2007 | Reiterates the amendment made by RA No. 9337 imposing VAT on the sale of non-food agricultural products, marine and forest products and on the sale of cotton and cotton seeds in their original state | Aug 7, 2007 | View |
| RMC No. 52-2007 | Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration | Aug 7, 2007 | View |
| RMC No. 51-2007 | Circularizes the revisions on the new paradigm in meeting the collection target as embodied in the memorandum issued by the OIC-CIR dated July 27, 2007 | Jul 31, 2007 | View |
| RMC No. 50-2007 | Provides basic questions and answers to clarify the tax treatment of the sale, barter or exchange of goods or properties or sale or exchange of services made by suppliers from the customs territory to the registered freeport zone enterprises in the Subic Freeport Zone, the Clark Freeport Zone, as well as the Poro Point Freeport Zone and vice versa under RA No. 7227, as amended by RA No. 9400 | Jul 30, 2007 | View |
| RMC No. 49-2007 | Lifts the suspension of certain provisions of Revenue Regulations No. 3-2006 provided under Revenue Memorandum Circular No. 10-2006 | Jul 19, 2007 | View |