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)
Showing 2,514 results: Memorandum Circulars
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 52-2004 | Prescribes the format of the Sworn Affidavit specified in Department Order No. 17-04, which contains the guidelines to implement the registration of Barangay Micro Business Enterprises (BMBE) and the availment of tax incentives under the BMBE Act of 2002 | Aug 13, 2004 | View |
| RMC No. 51-2004 | Specifies BIR offices authorized to issue Tax Debit Memo (TDM) | Aug 13, 2004 | View |
| RMC No. 50-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2004 | Aug 10, 2004 | View |
| RMC No. 49-2004 | Notifies the loss of 1 set of used BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300128673 | Aug 3, 2004 | View |
| RMC No. 48-2004 | Notifies the revocation/cancellation of BIR Ruling Nos. 076-88, 004-89 and 191-89 pursuant to Court of Tax Appeals Case No. 5233 | Jul 26, 2004 | View |
| RMC No. 47-2004 | Notifies the cancellation of 8 pads and 205 sets of BIR Form No. 2524 (Revenue Official Receipt), 1,250 pieces of Documentary Stamps and 5 pads of Accountable Form No. 51 (Official Receipt) | Jul 23, 2004 | View |
| RMC No. 46-2004 | Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400057930 | Jul 21, 2004 | View |
| RMC No. 45-2004 | Publishes the full text of Memorandum Circular No. 55 issued by the President of the Philippines entitled "Directing all Departments, Bureaus, Offices and Instrumentalities of the Government, Including Government-Owned and Controlled Corporations to Incorporate the Use of 1% by Volume Coconut Methyl Ester in their Diesel Requirements." | Jul 21, 2004 | View |
| RMC No. 44-2004 | Publishes the full text of the memorandum issued by Undersecretary Nieves L. Osorio of the Department of Finance containing an advisory on foreign travels | Jul 20, 2004 | View |
| RMC No. 43-2004 | Notifies the cancellation of 4 sets of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Nos. ROR200400336008, ROR200400337008, ROR200400338008 and ROR200400339008 | Jul 15, 2004 | View |
| RMC No. 42-2004 | Notifies the loss of 1 original copy of unused Certificate Authorizing Registration (BIR Form No. 1954) with Serial No. CAR200400045081. | Jul 8, 2004 | View |
| RMC No. 41-2004 | Cancels 1,500 pieces of unused Documentary Stamps with Serial Nos. DSJ20030004359901 to DSJ20030004361400. | Jul 7, 2004 | View |
| RMC No. 39-2004 | Prescribes the mechanism for the settlement of the income and franchise tax liabilities of Local Water Districts for taxable years 1996 to 2002. | Jul 2, 2004 | View |
| RMC No. 40-2004 | Circularizes the full text of DOF Order No. 17-04 prescribing the guidelines to implement the registration of Barangay Micro Business Enterprises and the availment of tax incentives under R.A. No. 9178. | Jul 1, 2004 | View |
| RMC No. 38-2004 | Publishes the full text of Circular Letter No. 2004-10 issued by the Secretary of the Department of Budget and Management regarding unpaid Social Insurance Premiums to the GSIS. | Jun 25, 2004 | View |
| RMC No. 37-2004 | Clarifies the settlement of the Value-Added Tax liabilities of pawnshops for taxable years 1996 to 2002. | Jun 16, 2004 | View |
| RMC No. 36-2004 | Circularizes Supreme Court's decision that pawnshops are not subject to the 5% lending investor's tax. | Jun 16, 2004 | View |
| RMC No. 35-2004 | Notifies the cancellation of 11 pads and 16 sets of unused BIR Form No. 2310 – Tax Credit Certificates with Serial Nos. TCC200200001501 to TCC200200002050 and TCC200200001485 to TCC200200001500. | Jun 16, 2004 | View |
| RMC No. 34-2004 | Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300195267 . | Jun 14, 2004 | View |
| RMC No. 33-2004 | Prescribes the revised rules and regulations implementing R.A. No. 8502, otherwise known as the "Jewelry Industry Development Act of 1998.". | Jun 8, 2004 | View |
| RMC No. 32-2004 | Prescribes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2004. | Jun 8, 2004 | View |
| RMC No. 31-2004 | Specifies that the Bangko Sentral ng Pilipinas is currently implementing its Checkless Payment System. | Jun 3, 2004 | View |
| RMC No. 30-2004 | Reminds all Regional Directors and Revenue District Officers of their responsibilities to the Centennial Taxpayers Recognition Program. | May 20, 2004 | View |
| RMC No. 29-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2004. | May 12, 2004 | View |
| RMC No. 28-2004 | Reiterates the provision of RMO No. 39-87 which specifies that deficiency tax assessments of P 100 or less shall no longer be assessed nor collected. | May 3, 2004 | View |