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. 76-2005 | Notifies the burning of one (1) pad of unused BIR Form No. 2524 – Revenue Official Receipt | Dec 29, 2005 | View |
| RMC No. 75-2005 | Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200500569027 | Dec 29, 2005 | View |
| RMC No. 74-2005 | Clarifies that the deadline for availment of Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions is up to the first working day of January 2006 | Dec 28, 2005 | View |
| RMC No. 73-2005 | Authorizes the use of the Efficient Service Machine developed by Land Bank of the Philippines | Dec 23, 2005 | View |
| RMC No. 72-2005 | Prescribes the transition procedures for all Electronic Filing and Payment System filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affected by the new VAT Law (R.A. 9337) | Dec 22, 2005 | View |
| RMC No. 71-2005 | Suspends all field operations of the Bureau of Internal Revenue effective December 19, 2005 | Dec 16, 2005 | View |
| RMC No. 70-2005 | Prescribes the guidelines in the form of basic questions and answers regarding the implementation of the Enhanced Voluntary Assessment Program (EVAP) | Dec 15, 2005 | View |
| RMC No. 69-2005 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2005 | Dec 12, 2005 | View |
| RMC No. 68-2005 | Circularizes the enhanced VAT forms – BIR Form No. 2550M (Monthly Value-Added Tax Declaration) and BIR Form No. 2550Q (Quarterly Value-Added Tax Return) – September 2005 version | Dec 8, 2005 | View |
| RMC No. 67-2005 | Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300048035 | Dec 2, 2005 | View |
| RMC No. 66-2005 | Encourages concerned revenue officials to exercise vigilance in handling and monitoring stop-filer cases | Nov 30, 2005 | View |
| RMC No. 65-2005 | Notifies the loss of duplicate to quintuplicate copies of an issued one (1) pad of BIR Form No. 2524 – Revenue Official Receipt | Nov 24, 2005 | View |
| RMC No. 64-2005 | Prescribes the standard format of invoice structure for Taxis and Asian Utility Vehicles | Nov 18, 2005 | View |
| RMC No. 63-2005 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2005 | Nov 14, 2005 | View |
| RMC No. 62-2005 | Prescribes the guidelines in the form of basic questions and answers regarding the registration and invoicing requirements including clarification on common issues affecting Value-Added Tax taxpayers | Nov 3, 2005 | View |
| RMC No. 61-2005 | Provides basic questions and answers to clarify the VAT provisions of Republic Act No. 9337 applicable to the power industry | Oct 28, 2005 | View |
| RMC No. 60-2005 | Notifies the loss of one (1) piece of Tax Remittance Advice with Serial No. 558706 | Oct 25, 2005 | View |
| RMC No. 59-2005 | Clarifies the tax treatment of petroleum products sold to international marine vessels | Oct 24, 2005 | View |
| RMC No. 58-2005 | Clarifies the policy on the production of books, papers, documents and other pertinent data for Revenue Integrity Protection Service purposes | Oct 21, 2005 | View |
| RMC No. 57-2005 | Prescribes the required attachments to the quarterly VAT return to be filed starting October 25, 2005 | Oct 20, 2005 | View |
| RMC No. 56-2005 | Revokes with finality Revenue Memorandum Circular No. 43-2005 pertaining to shares of stock disposed of in the Stock Exchange | Oct 19, 2005 | View |
| RMC No. 55-2005 | Notifies the loss of one (1) unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400222610 | Oct 13, 2005 | View |
| RMC No. 54-2005 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2005 | Oct 6, 2005 | View |
| RMC No. 53-2005 | Extends until further notice the temporary suspension of the monthly submission of sales report generated by CRM/POS machines prescribed under Revenue Regulations No. 5-2005 | Oct 5, 2005 | View |
| RMC No. 52-2005 | Reiterates the Value-Added Tax liability of the tollway industry | Oct 3, 2005 | View |
