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 2014

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 41-2014Revises the BIR's Agency Key Performance Indicators and Targets for CY 2014 – 2016May 19, 2014View
RMO No. 19-2014Amends RMO No. 18-2013 on the issuance of Certificate Authorizing Registration for transfers of properties under the jurisdiction of RDO No. 6-Urdaneta, East PangasinanMay 15, 2014View
RMC No. 40-2014Prescribes the use of Electronic Certificate Authorizing Registration (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties)May 15, 2014View
RMC No. 39-2014Clarifies the tax treatment of payouts by employee pension plansMay 12, 2014View
RMC No. 38-2014Informs all taxpayers and Accredited Tax Agents enrolled in the BIR’s Interactive Filing System of the additional channels of payment of IAFS-AABsMay 9, 2014View
RMC No. 37-2014Notifies the entry into force, effectivity and applicability of the Philippines-Kuwait Double Taxation AgreementMay 9, 2014View
RMC No. 36-2014Clarifies the price ceiling of socialized lot only pursuant to RR No. 11-97, RR No. 17-01 and Housing and Urban Development Coordination Council (HUDCC) Resolution No. 1, Series of 2013May 8, 2014View
RMC No. 35-2014Circularizes relevant portions of Housing and Urban Development Coordinating Council (HUDCC) Resolution No. 1, Series of 2013, approving the adjustment of the price ceiling for socialized housingMay 8, 2014View
RMC No. 34-2014Clarifies the rule regarding doubtful validity of assessment relative to its application to the provisions of RR No. 30-2002May 8, 2014View
RMC No. 33-2014Notifies the loss of 2 pieces of cigarette strip stamps at 20’s @ 45% AVTRMay 6, 2014View
RMC No. 32-2014Extends the period within which to submit the required affidavit and official appointment books under Section 3 of RR No. 4-2014May 5, 2014View
RMC No. 31-2014Notifies the loss of original copy from 1 unused set of BIR Form No. 2311- Tax Debit MemoMay 2, 2014View
RMO No. 18-2014Prescribes the guidelines and procedures in the implementation of the information and publicity on programs/projects/activities of government agencies required under COA Circular No. 2013-004Apr 30, 2014View
RMC No. 30-2014Reiterates the strict monitoring on the redemption of dishonored checks received and prompt and regular submission of the reports on dishonored checks received/redeemed to the concerned officesApr 29, 2014View
RMC No. 29-2014Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptApr 23, 2014View
RMC No. 28-2014Waives the penalties for Electronic Filing and Payment System (eFPS) taxpayersApr 16, 2014View
RMO No. 17-2014Prescribes additional policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers System and imposes applicable sanctions/penalties for violations thereofApr 15, 2014View
RMC No. 27-2014Notifies the loss of two (2) pieces of cigarette strip stamps at P 1.15 – P 1.72Apr 15, 2014View
RMC No. 26-2014Encourages the use of Computer-Generated Forms and clarifies certain policies in filing Income Tax Returns for Taxable Year 2013 using BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version, including other BIR FormsApr 15, 2014View
RMC No. 25-2014Publishes the full text of DBM Circular Letter No. 2013-16 entitled "Implementation of the Expanded Modified Direct Payment Scheme (ExMDPS) For Accounts Payable Due Creditors/Payees of All National Government Agencies (NGAs)"Apr 14, 2014View
RMC No. 24-2014Publishes the full text of DBM Circular Letter No. 2013-16B entitled "Addendum to DBM Circular Letter No. 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps) of National Government Agencies/Operating Units (NGAs/OUs)"Apr 14, 2014View
RMC No. 23-2014Publishes the full text of DBM Circular Letter No. 2013-16A entitled "Clarification of Circular Letter (CL) 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps)"Apr 14, 2014View
RMC No. 22-2014Publishes the full text of DOF Department Order (DO) No. 018-2014 relative to the amendment of DO No. 12-2014 with respect to the rules on the accreditation of importers and customs brokersApr 11, 2014View
RMC No. 21-2014Notifies the loss of duplicate copies from 2 unused sets of BIR Form No. 2310 – Tax Credit CertificateApr 11, 2014View
RMC No. 20-2014Prescribes the guidelines in the filing, receiving and processing of Taxable Year 2013 Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) under RR No. 2-2014Apr 4, 2014View