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. 02-2004 | Clarifies the issues on VAT taxable transactions of Philippine Port Authority. | Jan 7, 2004 | View |
| RMC No. 01-2004 | Notifies the loss of 1 pad of unused BIR Form No. 3148 – Official Delivery Invoice-Guia with Serial Nos. ODG200100025701-ODG200100025750. | Jan 5, 2004 | View |
| RMC No. 80-2003 | Clarifies the areas of jurisdiction of each functional group in the reassignment and relief orders of regional personnel | Dec 29, 2003 | View |
| RMC No. 79-2003 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2003 | Dec 3, 2003 | View |
| RMC No. 78-2003 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2003 | Dec 3, 2003 | View |
| RMC No. 77-2003 | Classifies payments for software programs for income tax purposes | Nov 19, 2003 | View |
| RMC No. 76-2003 | Clarifies the tax exemptions of non-stock, non-profit corporations and non-stock, non-profit educational institutions | Nov 17, 2003 | View |
| RMC No. 75-2003 | Circularizes the list of Tax Credit Certificate and Disbursement Vouchers for tax refunds for the month of October 2003 | Nov 11, 2003 | View |
| RMC No. 74-2003 | Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300046587 | Nov 3, 2003 | View |
| RMC No. 73-2003 | Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200100234052 | Nov 3, 2003 | View |
| RMC No. 72-2003 | Specifies the tax implications of Electric Cooperatives registered with the National Electrification Administration and Cooperative Development Authority | Oct 24, 2003 | View |
| RMC No. 71-2003 | Clarifies issues affecting the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System or Components thereof | Oct 23, 2003 | View |
| RMC No. 70-2003 | Notifies the loss of 1 quadruplicate copy of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300150527 | Oct 23, 2003 | View |
| RMC No. 69-2003 | Clarifies the tax base for purposes of the percentage (gross receipts) tax. | Oct 22, 2003 | View |
| RMC No. 68-2003 | Notifies the loss of 1 triplicate copy of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300104976. | Oct 17, 2003 | View |
| RMC No. 67-2003 | Notifies the loss of 2 pads and 49 sets of unused and cancelled BIR Form No. 2524 – Revenue Official Receipts. | Oct 16, 2003 | View |
| RMC No. 66-2003 | Clarifies the taxability of the Philippine Airlines for Income Tax purposes as well as other similarly situated franchise grantees. | Oct 16, 2003 | View |
| RMC No. 65-2003 | Notifies the loss of 1 duplicate copy of unused BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200301004598. | Oct 14, 2003 | View |
| RMC No. 64-2003 | Prescribes the list of Tax Credit Certificates or Disbursement Vouchers for tax refunds for the month of September 2003. | Oct 13, 2003 | View |
| RMC No. 63-2003 | Subjects local water districts to Franchise Tax and Corporate Income Tax. | Oct 13, 2003 | View |
| RMC No. 60-2003 | Clarifies issues raised relative to the implementation of RR No. 25-2003 which governs the imposition of Excise Tax on Automobiles | Oct 9, 2003 | View |
| RMC No. 62-2003 | Provides guidelines for Documentary Stamp Tax evaluation on cash-settled securities swap transactions. | Oct 8, 2003 | View |
| RMC No. 61-2003 | Prescribes additional information to be indicated in the VAT invoice/receipt. | Oct 8, 2003 | View |
| RMC No. 59-2003 | Notifies the loss of one (1) original copy of unused BIR Form No. 1758 – Authority to Cancel Assessment with Serial No. ACA97000014203. | Oct 3, 2003 | View |
| RMC No. 58-2003 | Prescribes the formats to be used in the preparation of Sworn Statement and Official Register of Books by manufacturers/assemblers, importers and dealers of automobiles. | Oct 2, 2003 | View |