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 120 results: BIR issuances issued in 2015
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 28-2015 | Publishes the full text of the Joint Memorandum Circular between the BIR and Land Registration Authority | May 19, 2015 | View |
| RMC No. 27-2015 | Notifies the loss of several accountable forms | May 18, 2015 | View |
| RMC No. 26-2015 | Provides alternative modes in the filing of several returns using the electronic platforms of BIR and re-efiling of all other forms | May 6, 2015 | View |
| RMC No. 25-2015 | Clarifies pertinent provisions of RR No. 6-2015 more particularly on the imposition of advance business tax (Value-Added Tax or Percentage Tax) on raw cane sugar and refined sugar | May 6, 2015 | View |
| RMC No. 24-2015 | Clarifies pertinent provisions of Revenue Regulations No. 2-2015 more particularly on the submission of scanned copies of BIR Form Nos. 2307 and 2316 | May 6, 2015 | View |
| RMC No. 23-2015 | Further clarifies problems, issues and concerns relative to the issuance of Withdrawal Certificates under RMC No. 50-2014 | May 5, 2015 | View |
| RMC No. 22-2015 | Provides alternative modes in the filing of BIR Form Nos. 1601-C and 1601-E using the electronic platforms of BIR | Apr 28, 2015 | View |
| RMC No. 21-2015 | Provides alternative modes in the filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the electronic platforms of BIR | Apr 20, 2015 | View |
| RMC No. 20-2015 | Provides alternative modes in the filing of BIR Form Nos. 1701Q and 1702Q with payment using the electronic platforms of BIR | Apr 15, 2015 | View |
| RMC No. 19-2015 | Provides clarifications/resolutions on issues and concerns relative to the implementation of the electronic platform in filing tax returns under eFPS or eBIRForms for filing of Income Tax Returns for Calendar Year 2014 due on or before April 15, 2015 | Apr 13, 2015 | View |
| RMC No. 18-2015 | Defers the implementation of eFiling of “No Payment” Income Tax Returns (ITRs) and other concerns | Apr 10, 2015 | View |
| RMC No. 17-2015 | Provides updates on the alternative modes of obtaining Offline eBIRForms Package | Apr 10, 2015 | View |
| RMC No. 16-2015 | Prescribes the alternative modes of obtaining Offline eBIRForms Package and other concerns | Apr 8, 2015 | View |
| RMC No. 15-2015 | Defers the implementation of eFiling of identified Withholding Tax forms | Apr 8, 2015 | View |
| RMC No. 14-2015 | Prescribes the guidelines in the filing, receiving and processing of Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) for Taxable Year 2014 using the electronic platform of BIR | Apr 6, 2015 | View |
| RR No. 7-2015 | Amends further the provision of Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended, particularly Subsection (AA) as introduced by RR No 11-2014, relative to the income payments on locally-produced raw sugar and other matters | Mar 31, 2015 | View |
| RR No. 6-2015 | Implements regulations imposing advance Business Tax (VAT or Percentage Tax) payments on sugar and for other related purposes | Mar 31, 2015 | View |
| RMC No. 13-2015 | Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013 and 9-2014, entitled "Revised Form Nos. 1700, 1701 and 1702" | Mar 31, 2015 | View |
| RMC No. 12-2015 | Clarifies the filing of "No Payment Return" in relation to RR Nos. 6-2014 and 5-2015 mandating the use of eBIRForms | Mar 30, 2015 | View |
| RMC No. 11-2015 | Clarifies RR No. 6-2014 on tax practitioners/agents mandated to use the eBIRForms | Mar 30, 2015 | View |
| RMO No. 10-2015 | Directs RDOs to submit list of manually/electronically issued Certificate Authorizing Registration (CAR/eCAR) to Register of Deeds | Mar 27, 2015 | View |
| RMO No. 09-2015 | Prescribes the guidelines and procedures in the processing and issuance of clearance in the National Office and Regional/District Offices | Mar 26, 2015 | View |
| RMO No. 08-2015 | Prescribes the policies, guidelines and procedures in the implementation of the Collection Reconciliation System | Mar 24, 2015 | View |
| RMC No. 10-2015 | Prescribes the policies relative to the filing of Income Tax Returns (BIR Form No. 1700) by employees belonging to employers identified as Large Taxpayers | Mar 24, 2015 | View |
| RMO No. 07-2015 | Prescribes and implements the revised consolidated Schedule of Compromise Penalties for Violations of the National Internal Revenue Code | Mar 23, 2015 | View |