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. 27-2004 | Notifies the loss of 2 original copies of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Nos. CAR200400021976 and CAR200400021978. | Apr 30, 2004 | View |
| RMC No. 26-2004 | Clarifies issues pertaining to the modified procedures of registering manually-printed receipts or sales/commercial invoices prior to their use. | Apr 28, 2004 | View |
| RMC No. 25-2004 | Specifies the activities for the BIR's Centennial Anniversary Celebration. | Apr 16, 2004 | View |
| RMC No. 24-2004 | Provides basic information and answers to questions frequently asked about the Centennial Taxpayers Recognition Program. | Apr 16, 2004 | View |
| RMC No. 23-2004 | Reiterates the provisions of RR No. 2-87 relative to the issuance of Official Delivery Invoice and maintenance of Official Register Books with respect to removal/sale of molasses. | Apr 15, 2004 | View |
| RMC No. 22-2004 | Defines the rules relative to the accounting methods to be used by taxpayers for internal revenue tax purposes. | Apr 14, 2004 | View |
| RMC No. 21-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2004. | Apr 13, 2004 | View |
| RMC No. 20-2004 | Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300157455. | Apr 1, 2004 | View |
| RMC No. 19-2004 | Notifies the loss of 1 set of unused BIR Form No. 0421 – Tax Verification Notice with Serial No. TVN200100100129. | Mar 22, 2004 | View |
| RMC No. 18-2004 | Notifies the loss of 1 pad of unused BIR Form No. 0423 – Apprehension Slip with Serial Nos. APS200300006651 to APS200300006700. | Mar 22, 2004 | View |
| RMC No. 17-2004 | Prescribes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds for the month of February 2004. | Mar 17, 2004 | View |
| RMC No. 16-2004 | Publishes the full text of Bank Bulletin No. 2003-11 relative to internal revenue tax payment thru Tax Debit Memo. | Mar 10, 2004 | View |
| RMC No. 15-2004 | Specifies details relative to the entry into force, effectivity and applicability of the Philippine Tax Treaties with Bahrain, Bangladesh, Czech, Sweden and Vietnam. | Mar 10, 2004 | View |
| RMC No. 14-2004 | Cancels 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300225572. | Mar 10, 2004 | View |
| RMC No. 13-2004 | Prescribes the weekly reporting system for the Bureau's Centennial Taxpayers Recognition Program. | Mar 1, 2004 | View |
| RMC No. 12-2004 | Publishes the full text of Memorandum Order No. 126 issued by the President of the Philippines. | Feb 26, 2004 | View |
| RMC No. 11-2004 | Prescribes the full text of Executive Order No. 259 entitled "Creating the Department of Finance Revenue Integrity Protection Service". | Feb 24, 2004 | View |
| RMC No. 10-2004 | Supplements RMC No. 9-2004 issued in relation to the implementation of Republic Act No. 9238 for banks and non-bank financial intermediaries, specifically for the reimposition of Gross Receipts Tax | Feb 23, 2004 | View |
| RMC No. 09-2004 | Prescribes the guidelines and policies on the taxation of banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries as a result of the enactment and effectivity of Republic Act No. 9238, which excludes several services from the coverage of the Value-Added Tax and re-imposing the Gross Receipts Tax on banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries beginning January 1, 2004. | Feb 20, 2004 | View |
| RMC No. 08-2004 | Notifies the loss of 1 triplicate copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300222435. | Feb 18, 2004 | View |
| RMC No. 07-2004 | Notifies the loss of 1 quadruplicate copy of unused BIR Form No.2524 – Revenue Official Receipt with Serial No. ROR200301341101. | Feb 6, 2004 | View |
| RMC No. 06-2004 | Publishes the full text of PHILHEALTH Advisory No. 06-002-2003. | Feb 5, 2004 | View |
| RMC No. 05-2004 | Publishes the full text of Government Accounting and FMIS Circular Letter No. 2003-006 issued by the Commission on Audit. | Feb 5, 2004 | View |
| RMC No. 04-2004 | Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200000109537. | Jan 23, 2004 | View |
| RMC No. 03-2004 | Notifies the loss of 1 Tax Credit Certificate with Serial No. 000959. | Jan 14, 2004 | View |