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)
Showing 139 results: BIR issuances issued in 2014
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 26-2014 | Prescribes the guidelines and procedures in the preparation and submission of Statement of Report of Collections and Deposits | Jul 22, 2014 | View |
| RMC No. 59-2014 | Revokes the provisional accreditation issued to deemed accredited printers pursuant to RR No. 15-2012 and in relation to RMC No. 6-2014 | Jul 22, 2014 | View |
| RMC No. 58-2014 | Publishes the full text of Supreme Court Resolution on the withholding of tax from the Special Allowance for the Judiciary | Jul 22, 2014 | View |
| RMC No. 57-2014 | Clarifies the provisions of RR No. 1-2013 on the use of Electronic Tax Remittance Advice | Jul 22, 2014 | View |
| RMO No. 25-2014 | Prescribes the revised procedures, policies and guidelines, including enhancement in the format, for the preparation of “Reports on Drastic Changes in Collection Performance” (BIR Form Nos. 1771A to 1771C) | Jul 21, 2014 | View |
| RMO No. 24-2014 | Amends Section 18 E (1) of the Revised Code of Conduct for Revenue Officials and Employees | Jul 18, 2014 | View |
| RMC No. 56-2014 | Extends the deadline for submission of sales reports for the months of May and June 2014 via the enhanced and integrated Electronic Accreditation and Registration (eAccreg) and Electronic Sales Reporting (eSales) Systems | Jul 1, 2014 | View |
| RMC No. 55-2014 | Clarifies the livestock and poultry feeds or ingredients used in the manufacture of finished feeds to be exempt from VAT | Jun 27, 2014 | View |
| RMO No. 23-2014 | Clarifies and consolidates the obligations of government agencies, bureaus and instrumentalities as Withholding Agents | Jun 20, 2014 | View |
| RMO No. 22-2014 | Precribes supplemental guidelines, policies and procedures in the accreditation of importers and customs brokers as embodied in RMO No. 10-2014 | Jun 20, 2014 | View |
| RMC No. 54-2014 | Clarifies the issues relative to the application for Value-Added Tax (VAT) refund/credit under Section 112 of the Tax Code, as amended | Jun 17, 2014 | View |
| RMC No. 53-2014 | Notifies the loss of several issued and unissued BIR Form No. 2524 – Revenue Official Receipts | Jun 17, 2014 | View |
| RMO No. 21-2014 | Prescribes the policies, guidelines and procedures relative to the frequency of deposits of internal revenue tax collections by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs)/other Collecting Officers (COs) to Authorized Government Depository Banks and the imposition of applicable sanctions/penalties for violations thereof | Jun 11, 2014 | View |
| RMC No. 52-2014 | Further clarifies the issues and concerns in the implementation of the Mobile Revenue Collection Officers System (MRCOS) | Jun 11, 2014 | View |
| RMC No. 51-2014 | Clarifies the inurement prohibition under Section 30 of the National Internal Revenue Code of 1997 | Jun 11, 2014 | View |
| RMC No. 50-2014 | Reiterates and clarifies the requirement in the issuance of Withdrawal Certificate for every removal of petroleum or petroleum products | Jun 10, 2014 | View |
| RMC No. 49-2014 | Publishes the new minimum wage and provides advisory guidelines on productivity based pay for private establishments in Region-IVA | Jun 10, 2014 | View |
| RMC No. 48-2014 | Extends the deadline for submission of Electronic Sales (eSales) reports as transitory procedure using the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and eSales Systems | Jun 9, 2014 | View |
| RMC No. 47-2014 | Publishes the full text of the Memorandum of Understanding between the BIR and Home Development Mutual Fund | May 30, 2014 | View |
| RMC No. 46-2014 | Clarifies the taxability of Financial Lease for purposes of Documentary Stamp Tax | May 30, 2014 | View |
| RMC No. 45-2014 | Prescribes the use of the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and Electronic Sales Reporting (eSales) Systems | May 28, 2014 | View |
| RMC No. 44-2014 | Declares BIR Form No. 2332 (Certificate of Accreditation) as Accountable Form | May 23, 2014 | View |
| RMC No. 43-2014 | Publishes the full text of Joint Memorandum Circular No. 2014-01 entitled “Open Data Philippines” issued by the Office of the Presidential Spokesperson, Secretary of Department of Budget and Management and Undersecretary of Presidential Communications Development and Strategic Planning Office | May 22, 2014 | View |
| RMC No. 42-2014 | Issues clarification on the Electronic Certificate Authorizing Registration (eCAR) Forms prescribed under RMC No. 40-2014 | May 21, 2014 | View |
| RMO No. 20-2014 | Amends RMO No. 22-2000, as amended by RMO No. 12-2001, and further amended by RMO No. 4-2002, on the implementation of the Taxpayers’ Account Management Program (TAMP) in harmony with RMO No. 41-2011 | May 19, 2014 | View |