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. 07-2003 | Circularizes the list of Tax Credit Certificates and Disburserment Vouchers for tax refunds issued for the month of January 2003 | Feb 13, 2003 | View |
| RMC No. 06-2003 | Clarifies certain issues relative to the services rendered by individual professional practitioners, general professional partnerships, entertainers and professional athletes who are subject to the Value-Added Tax or Percentage Tax beginning January 1, 2003 | Jan 22, 2003 | View |
| RMC No. 05-2003 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2002 | Jan 17, 2003 | View |
| RMC No. 04-2003 | Clarifies the items that would constitute gross receipts and cost of services for purposes of computing the gross income on sale of services, which shall be the basis of the 2% Minimum Corporate Income Tax (MCIT) | Jan 15, 2003 | View |
| RMC No. 03-2003 | Prescribes the manner of accomplishing Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF) | Jan 13, 2003 | View |
| RMC No. 02-2003 | Clarifies certain issues relative to the staggered filing of returns pursuant to Revenue Regulations No. 26-2002 | Jan 9, 2003 | View |
| RMC No. 01-2003 | Provides basic information and answers to questions frequently asked about substituted filing of income tax returns by qualified pure compensation income earners | Jan 3, 2003 | View |
| RMC No. 56-2002 | Circularizes pertinent portions of C.T.A. Case No. 6166 relative to the taxability of Health Maintenance Organizations for VAT purposes. | Dec 18, 2002 | View |
| RMC No. 55-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2002 | Dec 11, 2002 | View |
| RMC No. 54-2002 | Amends RMC No. 25-2002 relative to the loss of one (1) set of unused BIR Form No. 0421 (Tax Verification Notice) with Serial Number TVN200200024600 instead of TVN200100024600. | Dec 11, 2002 | View |
| RMC No. 53-2002 | Notifies the loss of one (1) set of unused BIR Form No. 1954 (Certificate Authorizing Registration) with Serial Number CAR200100078662. | Nov 28, 2002 | View |
| RMC No. 52-2002 | Notifies the loss of three (3) sets of unused BIR Form No. AF51 (Accountable Form No. AF51) with Serial Numbers 8656084P-8656086P | Nov 27, 2002 | View |
| RMC No. 51-2002 | Clarifies the imposition of the Gross Receipts Tax on items of gross income subject to final withholding tax as well as the tax base thereof. | Nov 15, 2002 | View |
| RMC No. 50-2002 | Prohibits the filing of multiple claims for credit of input tax attributable to zero-rated sales | Nov 15, 2002 | View |
| RMC No. 49-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2002 | Nov 13, 2002 | View |
| RMC No. 48-2002 | Circularizes the list of imported articles that no longer require the issuance of Authority to Release Imported Goods (ATRIG) from the BIR prior to release from the custody of the Bureau of Customs | Nov 13, 2002 | View |
| RMC No. 47-2002 | Publishes the full text of Memorandum Circular No. 26 of the Office of the President of the Philippines entitled “Guidelines On Foreign Trips Involving Delegations Or Groups Of Two Or More Persons” | Nov 13, 2002 | View |
| RMC No. 46-2002 | Clarifies the implication of Article 12(2)(b) on Royalties of the RP-China Tax Treaty | Nov 4, 2002 | View |
| RMC No. 45-2002 | Amends the procedural requirements for the tax exemption of sale of principal residence | Oct 30, 2002 | View |
| RMC No. 44-2002 | Clarifies taxpayers’ use of accounting methods for internal revenue tax purposes | Oct 30, 2002 | View |
| RMC No. 43-2002 | Announces that starting October 23, 2002, the BIR’s Accountable Forms Division will issue a Documentary Stamp with P 15 denomination | Oct 24, 2002 | View |
| RMC No. 42-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2002 | Oct 16, 2002 | View |
| RMC No. 41-2002 | Notifies the loss of original copies of Tax Credit Certificates (TCCs) issued to various grantees | Sep 26, 2002 | View |
| RMC No. 40-2002 | Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Number ROR200100219064 | Sep 26, 2002 | View |
| RMC No. 40A-2002 | Circularizes Department Order No. 7-02 which provides the implementing rules for the first paragraph of Section 4 of the Tax Code of 1997 – “Power of the Commissioner to interpret tax laws and to decide tax cases” | Sep 11, 2002 | View |