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. 57-2003 | Publishes the full text of Memorandum Circular No. 46 from the Office of the President regarding "Complete Staff Work for Request for Presidential Issuances. | Sep 29, 2003 | View |
| RMC No. 56-2003 | Notifies the loss of 26 sets of unused BIR Form No. 2524- Revenue Official Receipts with Serial Nos. ROR200201017475-ROR200201017500. | Sep 29, 2003 | View |
| RMC No. 55-2003 | Notifies the loss of one (1) pad of unused BIR Form No. 2320- Tax Credit Certificate with Serial Nos. 024401 to 024450. | Sep 15, 2003 | View |
| RMC No. 54-2003 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of August 2003 | Sep 10, 2003 | View |
| RMC No. 53-2003 | Notifies the loss of two Tax Credit Certificates issued to Eastern Dragon International Textile Corporation with Serial Nos. 009503 to 009504 | Sep 10, 2003 | View |
| RMC No. 52-2003 | Extends the deadline for the termination and reporting of all cases being handled by the divisions under the Enforcement Service until September 30, 2003. | Aug 29, 2003 | View |
| RMC No. 51-2003 | Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Number ROR200201451285. | Aug 28, 2003 | View |
| RMC No. 50-2003 | Clarifies the venue for payment of Capital Gains Tax/Creditable Expanded Withholding Tax and corresponding Documentary Stamp Tax relative to the sale of real properties by insurance companies. | Aug 28, 2003 | View |
| RMC No. 49-2003 | Prescribes amendments to RMC No. 42-2003 relative to the processing of claims for VAT credit/refund. | Aug 27, 2003 | View |
| RMC No. 48-2003 | Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200300031041. | Aug 25, 2003 | View |
| RMC No. 47-2003 | Circularizes the Department of Finance's Order No. 19-03 which directs the One-Stop Shop Inter-Agency Tax Credit and Duty Drawback Center to conduct a special revalidation of all outstanding Tax Credit Certificates issued prior October 1, 2003. | Aug 13, 2003 | View |
| RMC No. 46-2003 | Circularizes the full text of the Department of Finance's Order No. 20-03 which provides measures to safeguard the integrity of the Tax Credit System being administered by the One-Stop Shop Inter-Agency Tax Credit and Duty Drawback Center | Aug 12, 2003 | View |
| RMC No. 45-2003 | Clarifies the policy on the use of head office receipts/invoices by branches. | Aug 12, 2003 | View |
| RMC No. 44-2003 | Prescribes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2003. | Aug 11, 2003 | View |
| RMC No. 43-2003 | Amends RMC No. 13-2003 regarding the issuance of Letters of Authority/Audit Notices/Tax Verification Notices covering the audit/verification of taxpayers' tax returns/liabilities. | Jul 23, 2003 | View |
| RMC No. 42-2003 | Clarifies certain issues raised relative to the processing of claims for VAT credit/refund, including those filed by direct exporters with the DOF's One-Stop Shop Inter-Agency Tax Credit and Duty Drawback | Jul 23, 2003 | View |
| RMC No. 41-2003 | Prescribes the list of Tax Credit Certificates (TCC) or Disbursement Voucher for tax refunds issued for the month of June 2003. | Jul 11, 2003 | View |
| RMC No. 40-2003 | Clarifies the effect of issuance and receipt of Letter Notice to the taxpayer's right to amend its tax returns | Jul 7, 2003 | View |
| RMC No. 39-2003 | Clarifies the termination and handling of audit/investigation and reinvestigation/reconsideration of tax liabilities/returns of taxpayers under the jurisdiction of the Large Taxpayers Service, Enforcement Service and Legal Service, and those handled by the various task forces | Jun 30, 2003 | View |
| RMC No. 38-2003 | Notifies the loss of one (1) pad of unused BIR Form No. 0423 – Apprehension Slip with Serial Numbers APS200100022051 to APS200100022100 | Jun 24, 2003 | View |
| RMC No. 37-2003 | Notifies the loss of one (1) set of unused BIR Form No. 0421 – Tax Verification Notice with Serial Number TVN200200233771 | Jun 24, 2003 | View |
| RMC No. 36-2003 | Directs BIR officials and employees to refrain from acting as "Brokers" or Go-Betweens and similar other roles in the selling/buying/transfers of Tax Credit Certificates | Jun 18, 2003 | View |
| RMC No. 35-2003 | Prescribes the guidelines relative to the filing and remittance of taxes withheld on income payments made to suppliers of agricultural products for the month of June | Jun 17, 2003 | View |
| RMC No. 34-2003 | Contains the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2003 | Jun 16, 2003 | View |
| RMC No. 33-2003 | Notifies the loss of one (1) duplicate copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200300018814 | Jun 12, 2003 | View |