BIR Library
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 130 results: Memorandum Circulars on Deadlines and extensions
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 58-2025 | Further extending the deadline for registration of Non-Resident Digital Service Providers | Jun 11, 2025 | View |
| RMC No. 15-2025 | Availability of the Alphalist Data Entry and Validation Module Version 7.4 | Feb 25, 2025 | View |
| RMC No. 6-2025 | Extension of registration of permanently bound Loose-leaf Books of Accounts/Invoices and computerized Books of Accounts and other accounting records | Jan 16, 2025 | View |
| RMC No. 128-2024 | Providing 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 Typhoons "Kristine", "Leon", "Marcel", "Nika", "Ofel" and "Pepito" | Nov 25, 2024 | View |
| RMC No. 119-2024 | Providing 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, 2024 | View |
| RMC No. 95-2024 | Clarifying certain issues on the filing of monthly Documentary Stamp Tax Declaration by Electronic Documentary Stamp Tax (eDST) taxpayers using BIR Form No. 2000 v 2018 pursuant to RMC No. 48-2024 | Aug 29, 2024 | View |
| RMC No. 91-2024 | Clarification on Registration Procedures Pursuant to Revenue Regulations No. 7-2024, as amended by Revenue Regulations No. 11-2024 | Aug 14, 2024 | View |
| RMC No. 67-2024 | Clarifying the deadline for filing of Documentary Stamp Tax Return and payment of the corresponding taxes | Jun 18, 2024 | View |
| RMC No. 29-2024 | Extension of the deadline for the submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) and clarifications in relation thereof | Feb 26, 2024 | View |
| RMC No. 25-2024 | Amending the pertinent provisions of Revenue Memorandum Circular No. 16-2024 extending the deadline of submission of Alphabetical List of Employees/Payees from whom taxes were withheld | Feb 13, 2024 | View |
| RMC No. 16-2024 | Extension of the deadline for the submission of alphabetical list of employees/payees from whom taxes were withheld | Jan 26, 2024 | View |
| RMC No. 6-2024 | Publishing the full text of the Joint Administrative Order No. 001-2023 guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives; and full text of Fiscal Incentives Review Board (FIRB) – Advisory No. 017-2023 regarding the availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023) | Jan 10, 2024 | View |
| RMC No. 83-2023 | Circularizes RA No. 11956 (An Act Further Amending Republic Act No. 11213, Otherwise Known as the “Tax Amnesty Act”, as Amended by Republic Act No. 11569, by Extending the Period of Availment of the Estate Tax Amnesty Until June 14, 2025, and for Other Purposes) | Aug 14, 2023 | View |
| RMC No. 75-2023 | Extends the deadline for the replacement of Ask for Receipt Notice with Notice to Issue Receipt/invoice under RMO No. 43-2022 | Jul 5, 2023 | View |
| RMC No. 67-2023 | Prescribes the supplemental guidelines for the conduct of the Search for the Philippines’ Brightest Buwis Masters (PBBM) of 2023 | Jun 13, 2023 | View |
| RMC No. 3-2023 | Prescribes the policies and guidelines on the Online Registration of Books of Accounts | Jan 10, 2023 | View |
| RMC No. 130-2022 | Extends the deadline for the eFiling/filing of returns and ePayment/payment of corresponding taxes due thereon for September 26, 2022 due date | Sep 26, 2022 | View |
| RMC No. 73-2022 | Publishes the full text of Freedom of Information (FOI) Memorandum Circular No. 22-01 titled “FOI Program Criteria and Validation Process for the Eligibility to Fiscal Year 2022 Performance-Based Bonus (PBB)” | May 23, 2022 | View |
| RMC No. 46-2022 | Clarifies the deadline of submission of attachments to the 2021 Annual Income Tax Return and other matters | Apr 18, 2022 | View |
| RMC No. 43-2022 | Prescribes the non-imposition of surcharge on amended tax returns | Apr 12, 2022 | View |
| RMC No. 42-2022 | Clarifies the deadline for filing of Annual Income Tax Returns for TY ending December 31, 2021; providing guidelines in the manner of filing and payment thereof; and non-imposition of surcharge on amended returns | Apr 12, 2022 | View |
| RMC No. 16-2022 | Clarifies the scope and coverage of the extension of deadlines granted pursuant to Revenue Regulations No. 1-2022 | Jan 31, 2022 | View |
| RMC No. 130-2021 | Publishes the full text of the Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2021-10 titled “Validation Guidelines on Citizen’s Charter Compliance for the Fiscal Year 2021 Performance-Based Bonus (PBB)” | Dec 29, 2021 | View |
| RMC No. 116-2021 | Publishes the updated Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” | Nov 23, 2021 | View |
| RMC No. 101-2021 | Extends the deadline for the filing of applications and suspends the 90-day processing of VAT refund claims with the VAT Credit Audit Division | Sep 21, 2021 | View |