Library

Agency issuances

16,884 issuances · 1941–2026

2000s BIR Memorandum Circular

7 issuances from the 2000s

Newest first
  1. Jun 15, 2009 BIR Memorandum Circular No. 31-2009 CIRCULARIZING THE MEMORANDUM OF THE COMMISSIONER DISALLOWING BANGKO SENTRAL NG PILIPINAS CLAIMED INTEREST EXPENSE FOR TAXABLE YEAR 2005
  2. Dec 27, 2003 BIR Memorandum Circular No. 01-2003 CLARIFYING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 3-2002 AS AMENDED BY REVENUE REGULATIONS NO. 19-2002 AMENDING SECTION 2.83 OF REVENUE REGULATIONS 2-98 IN RELATION TO THE SUBSTITUTED FILING OF INCOME TAX RETURNS OF QUALIFIED PURE COMPENSATION INCOME EARNERS
  3. Jan 15, 2003 BIR Memorandum Circular No. 6-2003 CLARIFYING 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, WHICHEVER IS APPLICABLE, BEGINNING JANUARY 1, 2003
  4. Jan 6, 2003 BIR Memorandum Circular No. 02-2003 CLARIFYING CERTAIN ISSUES RELATIVE TO THE STAGGERED FILING OF RETURNS PURSUANT TO REVENUE REGULATIONS NO. 26-2002.
  5. Dec 31, 2002 BIR Memorandum Circular No. 4-2003 (2002) CLARIFYING ITEMS THAT WOULD CONSTITUTE GROSS RECEIPTS AND COSTS IN DETERMINING "GROSS INCOME" ON SERVICES FOR THE PURPOSE OF COMPUTING THE MINIMUM CORPORATE INCOME TAX (MCIT) PURSUANT TO SECTIONS 27(E) AND 28(A)(2) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997
  6. Dec 13, 2002 BIR Memorandum Circular No. 56-2002 BIR MEMORANDUM CIRCULAR NO. 56-2002
  7. May 22, 2001 BIR Memorandum Circular No. 13 (2001) IMPLEMENTATION OF THE REVISED POLICIES ON PERFORMANCE EVALUATION SYSTEM PRESCRIBED UNDER CSC NIC 13, S. 1999