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.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 2,514 results: Memorandum Circulars

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 76-2005Notifies the burning of one (1) pad of unused BIR Form No. 2524 – Revenue Official ReceiptDec 29, 2005View
RMC No. 75-2005Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200500569027Dec 29, 2005View
RMC No. 74-2005Clarifies 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 2006Dec 28, 2005View
RMC No. 73-2005Authorizes the use of the Efficient Service Machine developed by Land Bank of the PhilippinesDec 23, 2005View
RMC No. 72-2005Prescribes 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, 2005View
RMC No. 71-2005Suspends all field operations of the Bureau of Internal Revenue effective December 19, 2005Dec 16, 2005View
RMC No. 70-2005Prescribes the guidelines in the form of basic questions and answers regarding the implementation of the Enhanced Voluntary Assessment Program (EVAP)Dec 15, 2005View
RMC No. 69-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2005Dec 12, 2005View
RMC No. 68-2005Circularizes 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 versionDec 8, 2005View
RMC No. 67-2005Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300048035Dec 2, 2005View
RMC No. 66-2005Encourages concerned revenue officials to exercise vigilance in handling and monitoring stop-filer casesNov 30, 2005View
RMC No. 65-2005Notifies the loss of duplicate to quintuplicate copies of an issued one (1) pad of BIR Form No. 2524 – Revenue Official ReceiptNov 24, 2005View
RMC No. 64-2005Prescribes the standard format of invoice structure for Taxis and Asian Utility VehiclesNov 18, 2005View
RMC No. 63-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2005Nov 14, 2005View
RMC No. 62-2005Prescribes 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 taxpayersNov 3, 2005View
RMC No. 61-2005Provides basic questions and answers to clarify the VAT provisions of Republic Act No. 9337 applicable to the power industryOct 28, 2005View
RMC No. 60-2005Notifies the loss of one (1) piece of Tax Remittance Advice with Serial No. 558706Oct 25, 2005View
RMC No. 59-2005Clarifies the tax treatment of petroleum products sold to international marine vesselsOct 24, 2005View
RMC No. 58-2005Clarifies the policy on the production of books, papers, documents and other pertinent data for Revenue Integrity Protection Service purposesOct 21, 2005View
RMC No. 57-2005Prescribes the required attachments to the quarterly VAT return to be filed starting October 25, 2005Oct 20, 2005View
RMC No. 56-2005Revokes with finality Revenue Memorandum Circular No. 43-2005 pertaining to shares of stock disposed of in the Stock ExchangeOct 19, 2005View
RMC No. 55-2005Notifies the loss of one (1) unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400222610Oct 13, 2005View
RMC No. 54-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2005Oct 6, 2005View
RMC No. 53-2005Extends until further notice the temporary suspension of the monthly submission of sales report generated by CRM/POS machines prescribed under Revenue Regulations No. 5-2005Oct 5, 2005View
RMC No. 52-2005Reiterates the Value-Added Tax liability of the tollway industryOct 3, 2005View