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. 01-2005 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December, 2004 | Jan 6, 2005 | View |
| RMC No. 75-2004 | Notifies the loss of 2 sets of BIR Form No. 2524- Certificate Authorizing Registration with Serial Nos. ROR200301549999 and ROR200301550000 | Dec 29, 2004 | View |
| RMC No. 76-2004 | Publishes the full text of Memorandum issued by the Executive Secretary entitled "Use of International and National Direct Dial (IDD and NDD) Facilities" | Dec 28, 2004 | View |
| RMC No. 74-2004 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2004 | Dec 15, 2004 | View |
| RMC No. 73-2004 | Provides the guidelines and policies for the assessment and collection of Business Tax applicable to pawnshops | Nov 26, 2004 | View |
| RMC No. 72-2004 | Clarifies issues on the additional transactions subject to Creditable Withholding Tax | Nov 23, 2004 | View |
| RMC No. 71-2004 | Prescribes the mandatory availment of the Electronic Filing and Payment System and mandatory Electronic Submission of Summary List of Sales and Purchases and Annual Alphalist of Income Payees and Taxes Withheld | Nov 23, 2004 | View |
| RMC No. 70-2004 | Clarifies the proper determination of amount of Value-Added Tax on VAT invoices or VAT official receipts | Nov 23, 2004 | View |
| RMC No. 69-2004 | Publishes the full text of BOC and BIR Joint Order pertaining to the disposition of tax-exempt vehicles registered or owned by Diplomatic Mission and Consular Offices/Officials, its officers, including its administrative and technical staff members enjoying tax and duty free privileges | Nov 22, 2004 | View |
| RMC No. 68-2004 | Cancels 3 sets of BIR Form No. 1954 – Certificate Authorizing Registration with Serial Numbers CAR200400168810, CAR200400168870 and CAR200400171264 | Nov 17, 2004 | View |
| RMC No. 67-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2004 | Nov 17, 2004 | View |
| RMC No. 66-2004 | Notifies the loss of 1 quadruplicate copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400189045 | Nov 11, 2004 | View |
| RMC No. 65-2004 | Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300160753 | Oct 21, 2004 | View |
| RMC No. 64-2004 | Notifies the loss of 2 sets of unissued/filled-up BIR Form No. 1954-Certificate Authorizing Registration with Serial Nos. CAR200400073506 and CAR200400073676 | Oct 21, 2004 | View |
| RMC No. 63-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2004 | Oct 14, 2004 | View |
| RMC No. 62-2004 | Prescribes the use of the Government Expense Code | Oct 11, 2004 | View |
| RMC No. 61-2004 | Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200400093102 | Oct 1, 2004 | View |
| RMC No. 60-2004 | Clarifies the withholding of creditable Value-Added Tax by government offices on purchases of P1,000.00 and below | Sep 23, 2004 | View |
| RMC No. 59-2004 | Circularizes the Department of Budget and Management and Department of Education Joint Circular No. 2004-1 implementing the direct release of funds to the Regional Offices and implementing units (Division/High School) | Sep 23, 2004 | View |
| RMC No. 58-2004 | Notifies the loss of 1 duplicate copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400131805 | Sep 16, 2004 | View |
| RMC No. 57-2004 | Publishes the full text of Administrative Order No. 103 issued by the President of the Philippines entitled "Directing the Continued Adoption of Austerity Measures in the Government." | Sep 13, 2004 | View |
| RMC No. 56-2004 | Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400155857 | Sep 7, 2004 | View |
| RMC No. 55-2004 | Prescribes the BIR's policy on the handling of TIN verification queries raised by companies | Sep 6, 2004 | View |
| RMC No. 54-2004 | Publishes the full text of Memorandum Circular No. 01-04 from the National Statistical Coordination Board relative to the celebration of the 15Th National Statistics Month in October 2004 | Aug 18, 2004 | View |
| RMC No. 53-2004 | Clarifies whether minors who are opening a bank account can be issued a Taxpayer Identification Number (TIN) | Aug 13, 2004 | View |