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Showing 6 results: Memorandum Circulars under RA 12023
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 59-2026 | Further clarifying the provisions of Revenue Regulations No. 3-2025 to implement Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as amended," imposing the Value-Added Tax on Digital Services | Jun 2, 2026 | View |
| RMC No. 78-2025 | Providing the guidelines and procedures on the registration, filing of returns, and payment of Value-Added Tax (VAT) for Nonresident Digital Service Providers through the VAT on Digital Services Portal | Jul 29, 2025 | View |
| RMC No. 52-2025 | Circularizing the availability of BIR Form No. 2550-DS [Value-Added Tax (VAT) Return for Nonresident Digital Service Providers] January 2025 | May 30, 2025 | View |
| RMC No. 47-2025 | Clarifying the provisions of RR No. 3-2025, implementing RA No. 12023 titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," imposing the Value-Added Tax on Digital Services | May 8, 2025 | View |
| RMC No. 22-2025 | CY 2025 BIR Priority Programs and Projects | Mar 24, 2025 | View |
| RMC No. 126-2024 | Circularizing Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236, and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended" | Nov 15, 2024 | View |