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)
Clear filters

Showing 139 results: BIR issuances issued in 2004

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 46-2004Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400057930Jul 21, 2004View
RMC No. 45-2004Publishes the full text of Memorandum Circular No. 55 issued by the President of the Philippines entitled "Directing all Departments, Bureaus, Offices and Instrumentalities of the Government, Including Government-Owned and Controlled Corporations to Incorporate the Use of 1% by Volume Coconut Methyl Ester in their Diesel Requirements."Jul 21, 2004View
RMO No. 34-2004Prescribes the guidelines and procedures in the processing, matching, dissemination, utilization and monitoring of importation data from the Bureau of Customs for audit and enforcement purposesJul 20, 2004View
RMC No. 44-2004Publishes the full text of the memorandum issued by Undersecretary Nieves L. Osorio of the Department of Finance containing an advisory on foreign travelsJul 20, 2004View
RMC No. 43-2004Notifies the cancellation of 4 sets of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Nos. ROR200400336008, ROR200400337008, ROR200400338008 and ROR200400339008Jul 15, 2004View
RMC No. 42-2004Notifies the loss of 1 original copy of unused Certificate Authorizing Registration (BIR Form No. 1954) with Serial No. CAR200400045081.Jul 8, 2004View
RMC No. 41-2004Cancels 1,500 pieces of unused Documentary Stamps with Serial Nos. DSJ20030004359901 to DSJ20030004361400.Jul 7, 2004View
RMO No. 33-2004Prescribes the use of Certificate Authorizing Registration Registry Book (BIR Form No. 1939) effective July 1, 2004Jul 6, 2004View
RMO No. 32-2004Provides guidelines and enforcement measures to determine the correct tax liability of motelsJul 6, 2004View
RMC No. 39-2004Prescribes the mechanism for the settlement of the income and franchise tax liabilities of Local Water Districts for taxable years 1996 to 2002.Jul 2, 2004View
RMC No. 40-2004Circularizes the full text of DOF Order No. 17-04 prescribing the guidelines to implement the registration of Barangay Micro Business Enterprises and the availment of tax incentives under R.A. No. 9178.Jul 1, 2004View
RMO No. 31-2004Creates Alphanumeric Tax Code for selected revenue source under the Tax Forms Enhancement ProgramJun 29, 2004View
RR No. 09-2004Implements certain provisions of Republic Act No. 9238, 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, 2004Jun 25, 2004View
RMC No. 38-2004Publishes the full text of Circular Letter No. 2004-10 issued by the Secretary of the Department of Budget and Management regarding unpaid Social Insurance Premiums to the GSIS.Jun 25, 2004View
RMO No. 30-2004Clarifies the provision on the extension of CTRP as covered under RMO No. 25-2004Jun 18, 2004View
RMO No. 29-2004Prescribes the policies and procedures in the implementation of the BIR Performance Management System (PMS)Jun 16, 2004View
RMO No. 28-2004Prescribes the BIR Program on Awards and Incentives for Service Excellence (PRAISE)Jun 16, 2004View
RMC No. 37-2004Clarifies the settlement of the Value-Added Tax liabilities of pawnshops for taxable years 1996 to 2002.Jun 16, 2004View
RMC No. 36-2004Circularizes Supreme Court's decision that pawnshops are not subject to the 5% lending investor's tax.Jun 16, 2004View
RMC No. 35-2004Notifies the cancellation of 11 pads and 16 sets of unused BIR Form No. 2310 – Tax Credit Certificates with Serial Nos. TCC200200001501 to TCC200200002050 and TCC200200001485 to TCC200200001500.Jun 16, 2004View
RMC No. 34-2004Notifies the loss of 1 set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300195267 .Jun 14, 2004View
RMC No. 33-2004Prescribes the revised rules and regulations implementing R.A. No. 8502, otherwise known as the "Jewelry Industry Development Act of 1998.".Jun 8, 2004View
RMC No. 32-2004Prescribes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2004.Jun 8, 2004View
RMO No. 27-2004Prescribes the guidelines and procedures in granting the Accredited Agent Bank's request for refund of over-remittance of tax collectionJun 7, 2004View
RMO No. 26-2004Prescribes the BIR Contact Center House RulesJun 7, 2004View