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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 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 14-2026Clarifying Revenue Memorandum Circular No. 8-2026 on the Lifting of the Suspension of Tax Audit and Field Operations, Revenue Memorandum Order (RMO) No. 1-2026, and RMO No. 6-2026 on the Implementation of Revised Audit Policies, Procedures, and SafeguardsMar 4, 2026View
RMC No. 12-2026Provides extension of deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers under the jurisdiction of Revenue District Office No. 101 — Lanao del Norte that were affected by Tropical Storm "Basyang".Feb 13, 2026View
RMC No. 11-2026Missing triplicate copy of unused/unissued BIR Form No. AF51 — Accountable Form No. 51.Feb 9, 2026View
RMC No. 10-2026Clarifying the Tax Treatment, Documentation Requirements, and Filing of Return and Payment of Donor's Tax for Donations Consisting Purely of CashFeb 4, 2026View
RMC No. 4-2026Clarification on the Mandatory Registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts Through the Online Registration and Update System (ORUS), and Extension of Registration DeadlinesJan 15, 2026View
RMC No. 107-2025Suspension of all Audit and Other Field Operations of the Bureau of Internal Revenue Until Lifted by the Commissioner of Internal RevenueNov 24, 2025View
RMC No. 106-2025Inclusion of Additional BIR Forms for Taxpayers Affected by Severe Typhoon "Tino" per Revenue Memorandum Circular (RMC) Nos. 99 and 100-2025 and Additional Revenue District Office for Taxpayers Affected by Super Typhoon "Uwan" per RMC No. 101-2025 for the Filing of Tax Returns, Payment of Taxes Due Thereon, and the Submission of Other Required DocumentsNov 12, 2025View
RMC No. 104-2025Lost Two (2) Sets of Unused/Unissued BIR Form No. 0535 – Taxpayer Information SheetNov 11, 2025View
RMC No. 103-2025Lost Several Sets of Unused/Unissued BIR Form No. 0535 – Taxpayer Information SheetNov 11, 2025View
RMC No. 101-2025Providing Extension of Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents Due in November 2025, for Taxpayers Within Areas that were Affected by Super Typhoon "Uwan"Nov 11, 2025View
RMC No. 100-2025Expanding the coverage of RMC No. 99-2025 to additional areas affected by Severe Typhoon "Tino" for the filing of tax returns and payment of taxes due thereon, including the submission of other required documentsNov 7, 2025View
RMC No. 99-2025Providing Extension of Deadlines for Filing, Payment of Taxes, and Submission of Documents Falling Due in November 2025 for Taxpayers in Areas Affected by Severe Typhoon "Tino"Nov 7, 2025View
RMC No. 94-2025Supplemental Policies on the Processing of Refund/Credit of Excise Tax Associated with Unused Internal Revenue Stamps for Cigarettes, Heated Tobacco Products and Vape ProductsOct 27, 2025View
RMC No. 88-2025Providing Extension of Deadlines for Filing, Payment of Taxes, and Submission of Documents Falling Due in October 2025 for Taxpayers Affected by the Recent Cebu EarthquakeOct 2, 2025View
RMC No. 85-2025Lost One (1) Set of Unused/Unissued BIR Form No. 0423 – Apprehension SlipSep 17, 2025View
RMC No. 80-2025Lost Sixty (60) Triplicate Copies of Used/Issued BIR Form No. 0535 – Taxpayer Information SheetAug 28, 2025View
RMC No. 77-2025Expanding the coverage of Revenue Memorandum Circular No. 75-2025 to new areas affected by Typhoon "Emong" for the filing of tax returns and payment of the corresponding taxes due thereon, including the submission of other required documentsJul 25, 2025View
RMC No. 76-2025Extension of the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR Audit Investigation, Application for Tax Refund and Issuance of Assessment Notices and Warrants of Distraint and Levy for Taxpayers within the jurisdiction of Revenue District Offices and Regional Offices of the Bureau of Internal Revenue that were affected by the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong"Jul 25, 2025View
RMC No. 75-2025Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of the 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 the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong"Jul 23, 2025View
RMC No. 70-2025Lost One (1) Pad of Unused/Unissued BIR Form No. 1966 – Electronic Letter of AuthorityJul 9, 2025View
RMC No. 69-2025Lost One (1) Pad of Unused/Unissued BIR Form No. 0535 – Taxpayer Information SheetJul 7, 2025View
RMC No. 57-2025Damaged various copies of used/issued accountable formsJun 10, 2025View
RMC No. 56-2025Amending certain provisions of Revenue Memorandum Circular No. 92-2024 on the payment and affixture of loose documentary stamps to taxable documents prior to notarization to align with Sections 188, 193 and 201 of the National Internal Revenue Code of 1997, as Amended (Tax Code)Jun 10, 2025View
RMC No. 50-2025Lost two (2) sets of unused/unissued BIR Form No. 0423 – Apprehension SlipMay 13, 2025View
RMC No. 41-2025Lost several sets of unused/unissued accountable formsApr 25, 2025View