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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
RMO No. 24-2026Further Amendment to RMO No. 4-2023, as Amended, Redefining the Functions and Duties of the Committee to Supervise the Printing of Specialized Accountable FormsSep 3, 2026View
RMO No. 23-2026Strict Observance of the Government Energy Management Program (GEMP) Guidelines and Implementation of Inter-Agency Energy Efficiency and Conservation Committee (IAEECC) ResolutionAug 24, 2026View
RMO No. 22-2026Prescribing the Consolidated and Revised Policies, Guidelines and Procedures for the Bureau of Internal Revenue Audit ProgramAug 24, 2026View
RMC No. 95-2026Providing Extension of the Deadlines for the Filing of Tax Returns of Corresponding Taxes due Thereon, Including Submission of Required Documents for Taxpayers due to Unavailability of eBIRForms Offline PackageAug 14, 2026View
RMO No. 21-2026Guidelines and Procedures in the Pilot Implementation of the Document Tracking and Management System (DTMS)Aug 13, 2026View
RMC No. 94-2026Additional Guidelines on the Utilization of the Personal Equity and Retirement Account Tax Credit CertificatesAug 13, 2026View
RMC No. 93-2026Circularizing the Implementing Rules and Regulations of Republic Act No. 12253 Otherwise Known as the "Enhanced Fiscal Regime for Large-Scale Metallic Mining Act"Aug 13, 2026View
RMC No. 92-2026Circularizing Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2026-0004, Series of 2026, entitled "Revised Memorandum on Campaign Against Fixers and Client Satisfaction Measurement (CSM), thereby Amending Memorandum Circular 2023-03"Aug 12, 2026View
RMO No. 20-2026Adjustment of Reimbursable Transportation Allowance of BIR Officials and EmployeesAug 11, 2026View
RMC No. 91-2026Clarification of the Base Amount for the Imposition of the Twenty Percent (20%) Penalty Relative to the Early Withdrawal of Personal Equity and Retirement Account (PERA) Assets, Accounts and Sub-Accounts Classified as Unqualified, and Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 4-2023Aug 11, 2026View
RMC No. 90-2026Clarification on the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority of the Bangsamoro Autonomous Region in Muslim MindanaoAug 11, 2026View
RMC No. 89-2026Providing Extension of the Deadlines for the Filing of Tax Retums 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 Intemal Revenue that were Affected by the Continued Heavy Rainfall brought about by Southwest MonsoonAug 10, 2026View
RMC No. 88-2026Circularizing Memorandum Circular (MC) No. 122 dated 05 August 2028 of the Office of the President, Malacañang PalaceAug 6, 2026View
RMC No. 87-2026Publishing the Full Text of the May 4, 2026 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated Full List of VAT-Exempt Drugs Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)Aug 4, 2026View
RMC No. 86-2026Publishing the Updated List of Registered Manufacturers/Importers /Exporters with the Corresponding Products/Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars, Smoking Tobacco Products and Chewing Tobacco Products and Integration of the Requirements for Compliance PurposesJul 31, 2026View
RMC No. 85-2026Publishing the Updated List of Registered Manufacturers/Importers /Exporters with the Corresponding Products/Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars, Smoking Tobacco Products and Chewing Tobacco Products and Integration of the Requirements for Compliance PurposesJul 31, 2026View
RMO No. 19-2026Policies, Guidelines, and Procedures for the Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers Pursuant to Revenue Regulations No. 004-2026Jul 23, 2026View
RMO No. 18-2026Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 004-2026Jul 23, 2026View
RMC No. 84-2026Clarifying certain provisions of Revenue Regulations No. 004-2026, prescribing the guidelines and procedures for the availment of the one-time abatement of taxes and/or penalties for micro taxpayersJul 23, 2026View
RMC No. 83-2026Circularizing Executive Order No. 117 (S. 2026): Streamlining the Accreditation System for Donee Institutions and Designating the Department of Social Welfare and Development as the Sole Accrediting Entity for Social Welfare and Development Agencies, Amending Executive Order No. 720 (S. 2008)Jul 22, 2026View
RMC No. 82-2026Publishing the Full Text of the Resolution No. 2026-1 dated July 02, 2026, Entitled "Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2024" and Memorandum Circular No. 2026-1 dated July 03, 2026, Entitled "Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2024" of the Executive Order (E.O.) No. 61 (s.2024) Technical Working GroupJul 22, 2026View
RMC No. 81-2026Prescribing Workaround Procedures for Claiming Five-Year Net Operating Loss Carry-Over Incurred in Taxable Years 2020 and 2021 in the Offline eBIRForms Package and Electronic Filing and Payment SystemJul 22, 2026View
RMC No. 80-2026Circularizing the Memorandum of Agreement (MOA) Between the Bureau of Internal Revenue (BIR) and its Multi-Sectoral PartnersJul 21, 2026View
RMC No. 79-2026Clarifying the Provisions of Revenue Regulations No. 24-2025 on the Imposition of Creditable Withholding Tax on Top Withholding AgentsJul 20, 2026View
RMC No. 78-2026Circularizing the Full Text of the Memorandum of Agreement (MOA) Between the Bureau of Internal Revenue (BIR) and the Philippine Chinese Charitable Association, Inc. Owner and Operator of the Chinese General Hospital and Medical CenterJul 13, 2026View