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2010s BIR Revenue Memorandum Circular

143 issuances from the 2010s

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2010s BIR Revenue Memorandum Circular Clear
  1. Jul 15, 2015 BIR Revenue Memorandum Circular No. 40-2015 CLARIFYING THE NATURE AND EXTENT OF THE AGRICULTURAL COOPERATIVE BEING THE PRODUCER OF SUGAR FOR EXEMPTION FROM ADVANCE VAT AND PERCENTAGE TAX PURPOSES PURSUANT TO SECTION 5(B) (C) OF REVENUE REGULATIONS (RR) NO. 8-2015, IN RELATION TO SECTION 4(A) OF RR NO. 13-2008, AND IN LINE WITH SECTION 8(B.2.1.2) OF THE JOINT RULES AND REGULATIONS IMPLEMENTING ARTICLES 60, 61 AND 144 OF REPUBLIC ACT (RA) NO. 9520, OR THE COOPERATIVE CODE OF 2008
  2. Jun 8, 2015 BIR Revenue Memorandum Circular No. 36-2015 PRESCRIBING THE MANDATORY ONE-TIME SUBMISSION OF INVENTORY LIST OF ALL CASH REGISTER MACHINES (CRMS), POINT OF SALES (POS) MACHINES, SPECIAL PURPOSE MACHINES (SPMS) AND/OR ANY OTHER SIMILAR MACHINES GENERATING SALES INVOICES/RECEIPTS
  3. May 28, 2015 BIR Revenue Memorandum Circular No. 30-2015 PROVISIONAL PERMIT TO USE CASH REGISTER MACHINE (CRM)/POINT-OF-SALE (POS) MACHINE/OTHER SALES MACHINE/RECEIPTING SOFTWARE
  4. Dec 19, 2014 BIR Revenue Memorandum Circular No. 89-2014 CLARIFICATION ON THE IMPLEMENTATION OF THE INCREASE IN EXCISE TAX RATES ON LOCALLY MANUFACTURED CIGARETTES EFFECTIVE JANUARY 1, 2015 IN RELATION TO THE NEW INTERNAL REVENUE STAMPS
  5. Dec 5, 2014 BIR Revenue Memorandum Circular No. 87-2014 SUSPENSION OF ALL AUDIT AND OTHER FIELD OPERATIONS OF THE BUREAU OF INTERNAL REVENUE EFFECTIVE DECEMBER 16, 2014
  6. Dec 5, 2014 BIR Revenue Memorandum Circular No. 86-2014 CLARIFYING THE VALUATION OF CONTRIBUTIONS OR GIFTS ACTUALLY PAID OR MADE IN COMPUTING TAXABLE INCOME
  1. Dec 3, 2014 BIR Revenue Memorandum Circular No. 83-2014 CIRCULARIZING THE DEADLINE FOR THE SURRENDER OF MANUAL FORMS OF TAX REMITTANCE ADVICE
  2. Nov 20, 2014 BIR Revenue Memorandum Circular No. 82-2014 PURSUANT TO EXECUTIVE ORDER (EO) NO. 68-A, SERIES OF 2014, AMENDING EO 68, SERIES OF 2012, PROVIDING FOR THE ESTABLISHMENT OF A MECHANISM FOR QUALIFIED VALUE-ADDED TAX (VAT) – REGISTERED PERSONS TO RECEIVE THE CASH EQUIVALENT OF THEIR OUTSTANDING VAT TAX CREDIT CERTIFICATES (TCCs)
  3. Oct 31, 2014 BIR Revenue Memorandum Circular No. 79-2014 CLARIFYING THE TAX TREATMENT OF STOCK OPTION PLANS AND OTHER OPTION PLANS
  4. Oct 24, 2014 BIR Revenue Memorandum Circular No. 78-2014 CIRCULARIZING CLARIFICATIONS ON THE REQUIREMENT OF FDA CERTIFICATION FOR THE FEED INGREDIENTS ENUMERATED IN RMC 66-2014
  5. Oct 3, 2014 BIR Revenue Memorandum Circular No. 75-2014 BIR REVENUE MEMORANDUM CIRCULAR NO. 75-2014
  6. Sep 15, 2014 BIR Revenue Memorandum Circular No. 77-2014 CLARIFYING CERTAIN REQUIREMENTS ON THE PROCESSING OF APPLICATIONS FOR CASH CONVERSION OF TAX CREDIT CERTIFICATES
  7. Sep 12, 2014 BIR Revenue Memorandum Circular No. 73-2014 CLARIFICATION OF WITHHOLDING TAX RATES ON DIVIDEND PAYMENTS TO PHILIPPINE CENTRAL DEPOSITORY (PCD) NOMINEES
  8. Sep 5, 2014 BIR Revenue Memorandum Circular No. 72-2014 CELEBRATION OF THE 25th NATIONAL STATISTICS MONTH IN OCTOBER, 2014
  9. Aug 27, 2014 BIR Revenue Memorandum Circular No. 66-2014 AMENDING REVENUE MEMORANDUM CIRCULAR NO. 55- 2014 ON THE REQUIREMENT OF FOOD AND DRUG ADMINISTRATION (FDA) CERTIFICATION FOR IMPORTATIONS OF LIVESTOCK AND POULTRY FEEDS OR INGREDIENTS
  10. Aug 22, 2014 BIR Revenue Memorandum Circular No. 74-2014 AVAILABILITY OF BIR FORM NOS. 2200-A (EXCISE TAX RETURN FOR ALCOHOL PRODUCTS) AND 2200-T (EXCISE TAX RETURN FOR TOBACCO PRODUCTS) IN ELECTRONIC FILING AND PAYMENT SYSTEM (EFPS) AND ELECTRONIC BUREAU OF INTERNAL REVENUE FORMS (EBIRFORMS) OFFLINE PACKAGE
  11. Aug 18, 2014 BIR Revenue Memorandum Circular No. 70-2014 CLARIFYING THE REQUIREMENTS FOR THE ISSUANCE OF CERTIFICATIONS ON OUTSTANDING TAX LIABILITIES/DELINQUENCY VERIFICATION SLIPS FOR PURPOSES OF PROCESSING THE PAYMENT OF CLAIMS FOR TAX REFUND, CASH CONVERSION OF TAX CREDIT CERTIFICATES AND VAT MONETIZATION UNDER EO NOS. 68 AND 68-A
  12. Jul 30, 2014 BIR Revenue Memorandum Circular No. 62-2014 ANNOUNCING THE AVAILABILITY OF THE ENHANCED BIR WEBSITE
  13. Jul 28, 2014 BIR Revenue Memorandum Circular No. 61-2014 REVOCATION OF BIR RULING NO. DA (OSL-A1)001-2008 DATED OCTOBER 17, 2008
  14. Jul 24, 2014 BIR Revenue Memorandum Circular No. 60-2014 CLARIFICATION ON THE APPLICABILITY OF REVENUE MEMORANDUM CIRCULAR (RMC) NO. 8-2014 TO GENERAL PROFESSIONAL PARTNERSHIP (GPP) IN RELATION TO RMC NO. 003-12
  15. Jul 22, 2014 BIR Revenue Memorandum Circular No. 59-2014 REVOCATION OF THE PROVISIONAL ACCREDITATION ISSUED TO DEEMED ACCREDITED PRINTERS PURSUANT TO REVENUE REGULATIONS (RR) NO. 15-2012 AND IN RELATION TO REVENUE MEMORANDUM CIRCULAR (RMC) NO. 06-2014
  16. Jul 22, 2014 BIR Revenue Memorandum Circular No. 58-2014 PUBLISHING THE FULL TEXT OF SUPREME COURT RESOLUTION DATED JUNE 25, 2014 ON THE WITHHOLDING OF TAX FROM THE SPECIAL ALLOWANCE FOR THE JUDICIARY
  17. Jul 15, 2014 BIR Revenue Memorandum Circular No. 57-2014 CLARIFYING THE PROVISIONS OF REVENUE REGULATIONS NO. 1-2013 ON THE USE OF ELECTRONIC TAX REMITTANCE ADVICE
  18. Jul 10, 2014 BIR Revenue Memorandum Circular No. 64-2014 MINIMUM PERFORMANCE STANDARDS AND SPECIFICATIONS FOR PUBLIC BIDDINGS
  19. Jun 27, 2014 BIR Revenue Memorandum Circular No. 56-2014 EXTENDING 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 PURSUANT TO REVENUE MEMORANDUM CIRCULAR NO. 45-2014