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16,884 issuances · 1941–2026

BIR Memorandum Circular

19 issuances

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  1. Nov 5, 2010 BIR Memorandum Circular No. 82-2010 CLARIFICATION ON THE FILING OF BIR FORM NO. 1947 PURSUANT TO THE PROVISIONS OF REVENUE REGULATION NO. 11-2010 DATED OCTOBER 28, 2010
  2. Jul 19, 2010 BIR Memorandum Circular No. 63-2010 VALUE-ADDED TAX ON TOLLWAY OPERATORS
  3. Feb 11, 2010 BIR Memorandum Circular No. 12-2010 CIRCULARIZING THE FULL TEXT OF JOINT RULES AND REGULATION IMPLEMENTING ARTICLES 60, 61 AND 144 OF REPUBLIC ACT NO. 9520, OTHERWISE KNOWN AS THE “PHILIPPINE COOPERATIVE CODE OF 2008” IN RELATION TO RA NO. 8424 OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED
  4. 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
  5. 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
  6. 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
  1. 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.
  2. 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
  3. Dec 13, 2002 BIR Memorandum Circular No. 56-2002 BIR MEMORANDUM CIRCULAR NO. 56-2002
  4. 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
  5. Oct 15, 1999 BIR Memorandum Circular No. 74-99 (1999) TAX TREATMENT OF SALES OF GOODS, PROPERTY AND SERVICES MADE BY A SUPPLIER FROM THE CUSTOMS TERRITORY TO A PEZA REGISTERED ENTERPRISE; AND SALE TRANSACTIONS MADE BY PEZA REGISTERED ENTERPRISES WITHIN AND WITHOUT THE ECOZONE
  6. May 25, 1998 BIR Memorandum Circular No. 21-98 (1998) CIRCULARIZING DEPARTMENT (DOF) ORDER 37-98 DATED MAY 20, 1998 EXTENDING THE GRACE PERIOD FOR COMPLIANCE OF REVENUE REGULATIONS 2-98
  7. May 15, 1998 BIR Memorandum Circular No. 17-98 (1998) WAIVER OF PENALTIES FOR SELF-EMPLOYED INDIVIDUALS AND PROFESSIONALS WHO FAILED TO SUBMIT THEIR FIRST QUARTER INCOME TAX RETURNS FOR 1998 ON APRIL 15, 1998, BUT NONETHELESS FILED THEIR RETURN ON OR BEFORE MAY 15, 1998
  8. Jan 21, 1998 BIR Memorandum Circular No. 4-98 (1998) EXEMPTING SUBSISTENCE LIVELIHOOD FROM PAYMENT OF VALUE-ADDED TAX OR PERCENTAGE TAX AND/OR THE PAYMENT OF REGISTRATION FEE IMPOSED UNDER R.A. 8424, OTHERWISE KNOWN AS THE TAX REFORM ACT OF 1997
  9. Jan 14, 1998 BIR Memorandum Circular No. 3-98 (1998) CLARIFICATION ON THE SCHEDULE OF PAYMENT/REMITTANCE OF TAXES WITHHELD ON COMPENSATION, CREDITABLE EXPANDED WITHHOLDING TAX AND FINAL TAX
  10. Jan 2, 1998 BIR Memorandum Circular No. 1-98 (1998) SALIENT FEATURES OF CERTAIN AMENDMENTS TO THE NATIONAL INTERNAL REVENUE CODE (NIRC) MADE BY R.A. NO. 8424, OTHERWISE KNOWN AS THE COMPREHENSIVE TAX REFORM ACT OF 1997
  11. Dec 1, 1995 BIR Memorandum Circular No. 39-95 (1995) UNIFIED PROCEDURES FOR REGISTRATION OF TAXPAYERS UNDER REVENUE MEMORANDUM ORDER NO. 41-94
  12. Jun 5, 1995 BIR Memorandum Circular No. 18-95 (1995) TEMPORARY RESTRAINING ORDER ISSUED BY THE SUPREME COURT AGAINST THE COMMISSION ON AUDIT (COA) TO CEASE AND DESIST FROM ENFORCING COA RESOLUTION NO. 95-208 DATED MARCH 28, 1995
  13. Dec 14, 1994 BIR Memorandum Circular No. 36-94 (1994) An Act to Exclude the Benefits Mandated Pursuant to Republic Act No. 6686 and Presidential Decree No. 851, as Amended, and Other Benefits from the Computation of Gross Compensation Income for Purposes of Determining Taxable Compensation Income, Amending for the Purpose Section 28 (b) (8) of the National Internal Revenue Code, as Amended