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. 23-2007 | Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulations | Mar 22, 2007 | View |
| RMC No. 22-2007 | Extends the deadline for the completion and reporting of the pre-audit of 2005 tax returns until June 29, 2007 | Mar 22, 2007 | View |
| RMC No. 21-2007 | Prescribes the attachments to the Annual Income Tax Return to be filed by BOI, BOI-ARMM and PEZA-registered taxpayers for taxable year 2006 and onwards | Mar 20, 2007 | View |
| RMC No. 20-2007 | Notifies the loss of 1 set of unused BIR Form No. 0423-Apprehension Slip with Serial No. APS200100001950 | Mar 16, 2007 | View |
| RMC No. 19-2007 | Notifies the loss of quadruplicate copy from one (1) set of unused BIR Form No. 2321-Tax Debit Memo with Serial No. 014726 | Mar 16, 2007 | View |
| RMC No. 18-2007 | Notifies the disposal of old blank Tax Credit Certificate (BIR Form No. 2310 and 2320) and Tax Debit Memo (BIR Form No. 2311 and 2321) | Mar 16, 2007 | View |
| RMC No. 17-2007 | Publishes the full text of the Memorandum of Agreement between the Board of Investment (BOI), BOI-Autonomous Region of Muslim Mindanao and the Bureau of Internal Revenue executed on March 1, 2007 | Mar 16, 2007 | View |
| RMC No. 16-2007 | Publishes the full text of OCA Circular No. 05-2007 issued by the Office of the Court Administrator of the Supreme Court | Mar 15, 2007 | View |
| RMC No. 15-2007 | Publishes the full text of Memorandum of Agreement between the Philippine Economic Zone Authority and Bureau of Internal Revenue executed on March 1, 2007 | Mar 14, 2007 | View |
| RMC No. 14-2007 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2007 | Mar 8, 2007 | View |
| RMC No. 13-2007 | Clarifies the tax treatment of reimbursable expenses made by personnel/officials of the government or any of its instrumentalities including government owned or controlled corporations | Feb 13, 2007 | View |
| RMC No. 12-2007 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2007 | Feb 12, 2007 | View |
| RMC No. 11-2007 | Circularizes the full text of the unnumbered memorandum issued by Commissioner Guillermo L. Parayno, Jr. regarding the settlement of outstanding Withholding Tax liabilities of Local Government Units | Feb 9, 2007 | View |
| RMC No. 10-2007 | Circularizes the memorandum of the Commissioner of Internal Revenue regarding tax mapping operations on properties for rent/lease | Feb 5, 2007 | View |
| RMC No. 09-2007 | Circularizes the memorandum of the Commissioner of Internal Revenue regarding offers of payment of taxes from taxpayers | Feb 5, 2007 | View |
| RMC No. 08-2007 | Notifies the loss of 1 set and the duplicate and triplicate copies from another 1 set of unused BIR Form No. 0423 – Apprehension Slip | Feb 2, 2007 | View |
| RMC No. 07-2007 | Further extends the deadline for availment of the One-Time Administrative Abatement until March 30, 2007 | Jan 31, 2007 | View |
| RMC No. 06-2007 | Further extends the deadline for availment of the Improved Voluntary Assessment Program until March 30, 2007 | Jan 31, 2007 | View |
| RMC No. 05-2007 | Circularizes the guidelines in the implementation of RR Nos. 13-2001 and 15-2006 for taxpayers under the jurisdiction of the Large Taxpayers Service | Jan 23, 2007 | View |
| RMC No. 04-2007 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2006 | Jan 17, 2007 | View |
| RMC No. 03-2007 | Publishes the full text of Memorandum Order No. 233 issued by President Gloria Macapagal-Arroyo directing the LRA, through the concerned Register of Deeds, to annotate in the Transfer Certificate of Title the serial number of the CAR issued by the BIR, and other pertinent details | Jan 17, 2007 | View |
| RMC No. 02-2007 | Provides guidelines in the form of basic questions and answers regarding the Improved Voluntary Assessment Program (IVAP) | Jan 12, 2007 | View |
| RMC No. 01-2007 | Notifies the loss of original copy from one set of unused BIR Form No. 2320 – Tax Credit Certificate with Serial No. 008350 | Jan 10, 2007 | View |
| RMC No. 77-2006 | Further extends until January 31, 2007 the deadline for the availment of the Improved Voluntary Assessment Program | Dec 29, 2006 | View |
| RMC No. 76-2006 | Circularizes DOF Memorandum authorizing the acceptance of installment payments of taxes on transactions/taxable events at any time prior to the tax payment deadlines | Dec 28, 2006 | View |