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. 32-2003 | Clarifies the implementation of RMC No. 31-2003 relative to the taxability of the sale through public auction or negotiated sale of motor vehicles imported through the Subic Freeport Zone and other freeport zones | Jun 11, 2003 | View |
| RMC No. 31-2003 | Prescribes the uniform guidelines on the taxation of imported motor vehicles through the Subic Free Port Zone and other freeport zones that are sold at public auction. | Jun 4, 2003 | View |
| RMC No. 30-2003 | Clarifies issues on the imposition of Value-Added Tax on sales of services by banks and other financial institutions to "PEZA-registered/Ecozone export enterprises." | May 21, 2003 | View |
| RMC No. 29-2003 | Prescribes the guidelines for the filing of monthly Value-Added Tax return for the month of April, 2003 by banks, non-bank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functions | May 20, 2003 | View |
| RMC No. 28-2003 | Clarifies certain issues on the imposition of Value-Added Tax on banks, non-bank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functions | May 19, 2003 | View |
| RMC No. 27-2003 | Notifies the loss of five (5) copies of Tax Credit Certificates (TCCs) issued to Technology Electronics Assembly and Management (TEAM) Pacific Corporation | May 15, 2003 | View |
| RMC No. 26-2003 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2003 | May 8, 2003 | View |
| RMC No. 25-2003 | Notifies the loss of four (4) sets of unused BIR Form No. 0421 – Tax Verification Notice | May 7, 2003 | View |
| RMC No. 24-2003 | Notifies the missing of one (1) original copy of unused BIR Form No. 0421 – Tax Verification Notice with Serial Number TVN200200204486 | Apr 30, 2003 | View |
| RMC No. 23-2003 | Clarifies certain issues relative to imposition of VAT on services of stock, real estate, commercial, customs and immigration brokers beginning January 1, 2003 | Apr 30, 2003 | View |
| RMC No. 22-2003 | Notifies the loss of one (1) original copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100009927 | Apr 28, 2003 | View |
| RMC No. 21-2003 | Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100156681 | Apr 28, 2003 | View |
| RMC No. 20-2003 | Notifies the loss of one (1) original copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100004436 | Apr 28, 2003 | View |
| RMC No. 19-2003 | Provides the guidelines for the filing of the first quarter Value-Added Tax Return for 2003 by banks, non-bank financial intermediaries and finance companies | Apr 25, 2003 | View |
| RMC No. 18-2003 | Notifies the loss of unused 1 set of BIR Form No. 2321 – Tax Debit Memo with serial number 026551 | Apr 21, 2003 | View |
| RMC No. 17-2003 | Grants taxpayers with accounting period ended December 31, 2002 an extension of time to file their Income Tax returns up to April 21, 2003 | Apr 16, 2003 | View |
| RMC No. 16-2003 | Defines the term "Certificate of Deposit" to clarify its taxability | Apr 1, 2003 | View |
| RMC No. 15-2003 | Publishes the full text of the "Implementing Rules and Regulations of Executive Order No. 40, Series of 2001," which consolidates the procurement rules and procedures for all national government agencies, government-owned or controlled corporations and government financial institutions, and requires the use of the government electronic procurement system | Apr 1, 2003 | View |
| RMC No. 14-2003 | Waives the imposition of penalties on professionals and brokers who failed to file their Value-Added Tax/Percentage Tax returns for the months of January and February | Mar 26, 2003 | View |
| RMC No. 13-2003 | Clarifies the termination of audit and investigation of tax returns in the light of the pronouncement of President Arroyo | Mar 19, 2003 | View |
| RMC No. 12-2003 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2003 | Mar 12, 2003 | View |
| RMC No. 11-2003 | Publishes the full text of Proclamation No. 161 of the Office of the President of the Philippines entitled "Declaring The Period From February 28 To March 6, 2002 And Every Year Thereafter As National Peace Consciousness Week" | Mar 7, 2003 | View |
| RMC No. 10-2003 | Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100110051 | Mar 3, 2003 | View |
| RMC No. 09-2003 | Prescribes the establishment of "BIR-On-Wheels" by the RDOs, LTAD I and II and LTDOs Makati and Cebu | Feb 21, 2003 | View |
| RMC No. 08-2003 | Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100146518 | Feb 17, 2003 | View |