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Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

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Showing 4,408 issuances

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 125-2024Amending certain provisions of Revenue Memorandum Circular No. 095-2017, Providing Guidelines on the Tax Treatment of the Government Securities Repurchase Transactions Governed by the Global Master Repurchase AgreementNov 15, 2024View
RMC No. 124-2024Circularizing ERC Resolution No. 10, Series of 2023, titled "A Resolution Suspending the Inclusion of the National Franchise Tax of the National Grid Corporation of the Philippines in the Total Monthly Transmission Cost Billing of Distribution Utilities"Nov 15, 2024View
RMC No. 123-2024Clarification on the validity of a Certificate of Tax Exemption issued to certain corporationsNov 15, 2024View
RMO No. 47-2024Amending certain provisions of Revenue Memorandum Order No. 28-2024 on the preparation, consolidation and monitoring of BIR Form No. 1770 (Comparative Monthly Summary of Tax Returns and Payment Forms Filed) and its prescribed formatNov 12, 2024View
RMC No. 122-2024Publishing the full texts of the Memorandum of Agreement and Data Sharing Agreement between the Bureau of Internal Revenue and the Securities and Exchange CommissionNov 12, 2024View
RMC No. 121-2024Lost two (2) pads of unused/unissued BIR Form No. 2524 — Revenue Official ReceiptNov 12, 2024View
RMC No. 120-2024Circularizing the Updated List of Accredited Microfinance Non-Government OrganizationsNov 5, 2024View
RMO No. 46-2024Policies, guidelines and procedures in the preparation and submission of progress report for the programs/projects and activities in the BIR Strategic Plan for 2024-2028Oct 28, 2024View
RMC No. 119-2024Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by Typhoon "Kristine."Oct 25, 2024View
RMC No. 118-2024Circularizing the updated list of accredited Microfinance Non-Government OrganizationsOct 21, 2024View
RMO No. 45-2024Amending certain provision of Revenue Memorandum Order No. 39-2022 of BIR Service Desk System in relation to the number of requesters per officeOct 18, 2024View
RMC No. 117-2024Circularizing the availability of the revised BIR Form No. 1900 [Application for Permit to Use Loose-Leaf Books of Accounts/Invoices and Other Accounting Records] October 2024 (ENCS)Oct 18, 2024View
RMC No. 116-2024Clarifying the provisions of Republic Act No. 11976, or Otherwise Known as the "Ease of Paying Taxes Act", applicable to the Power IndustryOct 18, 2024View
RMC No. 115-2024Clarification of certain policies and procedures relative to the implementation of the Risk-Based Approach in the verification and processing of Value-Added Tax (VAT) Refund Claims, as introduced in Republic Act No. 11976, Otherwise Known as the "Ease of Paying Taxes Act"Oct 18, 2024View
RMC No. 114-2024Circularizing Department Order No. 072-2024 revoking the implementation of Department Order No. 062-2024 and filing of refund for taxes erroneously paidOct 18, 2024View
RMO No. 44-2024Prescribing the revised guidelines for monitoring of Withholding Taxes remitted by National Government Agencies thru the Electronic Tax Remittance Advice SystemOct 15, 2024View
RMC No. 113-2024Announcing the availability of update of taxpayer classification, and resumption of business registration and other registration-related transactions in the Online Registration and Update SystemOct 15, 2024View
RMC No. 112-2024Clarification on the guidelines on proper sale and affixture of loose documentary stamps to taxable documents under Revenue Memorandum Circular No. 92-2024Oct 15, 2024View
RMO No. 43-2024Implementation and maintenance of BIR OneHub PortalOct 2, 2024View
RMO No. 42-2024Amending certain provisions of Revenue Memorandum Order No. 23-2024 regarding VAT refund claims automatically considered as high-risk or requiring full verification, in relation to the risk-based approach in the verification and processing of Value-Added Tax refundsOct 2, 2024View
RMO No. 41-2024Amending pertinent provisions of Revenue Memorandum Order (RMO) No. 24-2017 dated September 8, 2017 and RMO No. 40-2018 dated July 03, 2018 on the guidelines and procedures on the use and maintenance of the BIR Dormitory in the National and Regional OfficesOct 2, 2024View
RMO No. 40-2024Modification of Alphanumeric Tax Code of selected revenue source under Republic Act No. 11534, otherwise known as Corporate Recovery and Tax Incentives for Enterprise ActSep 30, 2024View
RMC No. 111-2024Publishing the full text of the Memorandum of Agreement (MOA) between the Bureau of Internal Revenue (BIR) and its multi-sectoral partnersSep 26, 2024View
RMC No. 110-2024Circularizing Memorandum Order No. 29, titled "Granting Travel Tax Exemption to All Travelers Departing from All International Airports and Seaports in Mindanao and Palawan to Any Destination in the East ASEAN Growth Area"Sep 25, 2024View
RMC No. 109-2024Clarification on the types of checks accepted for payment for One-Time Transaction-Related Internal Revenue TaxesSep 24, 2024View