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Showing 225 results: Memorandum Circulars on Withholding tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 79-2024Further Extending the Transitory Period Prior to Actual Imposition of Withholding Tax on Gross Remittances Made by Digital Financial Services Providers to Sellers/Merchants Prescribed under Revenue Regulations No. 16-2023Jul 15, 2024View
RMC No. 75-2024Prescribing the mandatory requirements for claims for tax credit or refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in relation to Section 204(C) and 229 of the National Internal Revenue Code of 1997, as amended, except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMC No. 64-2024Clarification on the Ante-dating of Deeds of Sale Involving Real PropertiesMay 28, 2024View
RMC No. 60-2024Providing clarifications and guidance on Section 6 of Revenue Regulations No. 4-2024 on the repeal of Section 34 (K) of the National Internal Revenue Code of 1997, as amendedMay 9, 2024View
RMC No. 55-2024Extension of the ninety-day period for the actual imposition of Withholding Tax on Gross Remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants prescribed under Revenue Regulations No. 16-2023Apr 15, 2024View
RMC No. 38-2024Clarifying the issues raised on Revenue Memorandum Circular No. 5-2024Mar 15, 2024View
RMC No. 19-2024Clarifying the tax treatment of interest expense paid or incurred on indebtedness in connection with the taxpayer's profession, trade or business and other related mattersFeb 5, 2024View
RMC No. 15-2024Temporary use of BIR Form No. 0605 for the Remittance of Creditable Withholding Tax by Joint Ventures/Consortiums under Revenue Regulations No. 14-2023Jan 25, 2024View
RMC No. 13-2024Clarification on the treatment of retirement benefits expense for financial reporting and tax purposesJan 22, 2024View
RMC No. 11-2024Clarifying the tax treatment of lease accounting by lessees under Philippine Financial Reporting Standard 16 in relation to Sections 34(A), 34(K), 106, 108, 179, 194 of the Tax Code, as amended, Revenue Regulations (RR) No. 19-86, as amended, and RR No. 02-98, as amendedJan 22, 2024View
RMC No. 8-2024Clarifying the provisions of Revenue Regulations No. 16-2023 imposing Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchantsJan 15, 2024View
RMC No. 5-2024Further clarifying the proper tax treatment of cross-border services in light of the Supreme Court En Banc Decision in Aces Philippines Cellular Satellite Corp. v. Commissioner of Internal Revenue, GR. No. 22668, dated August 30, 2022Jan 10, 2024View
RMC No. 3-2024Circularizing Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act" and the Veto Message of President Ferdinand R. Marcos Jr.Jan 10, 2024View
RMC No. 1-2024Erroneous inclusion of penalties by NGAs in electronic Tax Remittance AdviceJan 9, 2024View
RMC No. 99-2023Clarifies the applicable taxes due on sale of real property considered as ordinary assets of the seller and other relevant mattersOct 3, 2023View
RMC No. 97-2023Provides tax compliance reminders to all candidates and other participants in any national or local elections, including Barangay or Sangguniang Kabataan (SK) ElectionsSep 22, 2023View
RMC No. 79-2023Announces the availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q and 2552 in the Electronic Filing and Payment System (eFPS)Aug 8, 2023View
RMC No. 70-2023Circularizes the Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020Jun 22, 2023View
RMC No. 62-2023Announces the availability of BIR Form Nos. 1604-C, 1604-E, 1604-F and 0620 in the Electronic Filing and Payment System (eFPS)May 29, 2023View
RMC No. 59-2023Announces the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] January 2023 (ENCS)May 19, 2023View
RMC No. 47-2023Reiterates the proper time of remittance of Withholding Taxes by National Government Agencies and Instrumentalities, Local Government Units, and Government Owned and Controlled CorporationsMay 3, 2023View
RMC No. 33-2023Clarifies the issuance and enforcement of Subpoena Duces TecumMar 17, 2023View
RMC No. 150-2022Circularizes the Final Sugar Production Bulletin issued by Sugar Regulatory Administration pursuant to RR No. 13-2015Nov 25, 2022View
RMC No. 143-2022Clarifies issues relative to Revenue Regulations No. 13-2022 on Income Tax treatment of equity-based compensationNov 9, 2022View
RMC No. 80-2022Circularizes the lists of Withholding Agents required to deduct and remit 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020Jun 22, 2022View