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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 110 results: Memorandum Circulars issued in 2025

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 85-2025Lost One (1) Set of Unused/Unissued BIR Form No. 0423 – Apprehension SlipSep 17, 2025View
RMC No. 84-2025Circularizing DOF Department Order No. 012-2025 re: "Revised Schedule of Filing Fees Imposed on Applications for Tax Exemption Indorsements (TEIs) and Non-TEIs in the Revenue Office"Sep 16, 2025View
RMC No. 83-2025Celebration of the 36th National Statistics MonthSep 12, 2025View
RMC No. 82-2025Publishing the Updated List of Registered Manufacturers/Importers/Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars and Chewing Tobacco Products with the Corresponding Products/Brands/Variants and Integration of the Requirements for Compliance PurposesSep 10, 2025View
RMC No. 81-2025Reiterating the Criteria and Guidelines on the Deductibility of Ordinary and Necessary Expenses Under Section 34(A)(1)(a) of the National Internal Revenue Code of 1997, as AmendedSep 3, 2025View
RMC No. 80-2025Lost Sixty (60) Triplicate Copies of Used/Issued BIR Form No. 0535 – Taxpayer Information SheetAug 28, 2025View
RMC No. 79-2025Providing extension of deadline for filing of Tax Returns and payment of VAT due of Nonresident Digital Service Provider pursuant to Republic Act No. 12023Jul 31, 2025View
RMC No. 78-2025Providing the guidelines and procedures on the registration, filing of returns, and payment of Value-Added Tax (VAT) for Nonresident Digital Service Providers through the VAT on Digital Services PortalJul 29, 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. 74-2025Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline ServicesJul 18, 2025View
RMC No. 73-2025Circularizing the 2025 National Priority Plan Addendum as Prepared by the Department of Economy, Planning and DevelopmentJul 15, 2025View
RMC No. 72-2025Clarification on the Expiration of Certificates of Accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing ot Electronic Receipting System/Software Used under a Subscription-Based AgreementJul 14, 2025View
RMC No. 71-2025Amending the Prescribed Format of VAT Zero-Rating Certificate to be Issued by Investment Promotion Agencies (IPAs)Jul 11, 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. 68-2025Circularizing the Updated List of Accredited Microfinance Non-Government Organizations (NGOs)Jul 4, 2025View
RMC No. 67-2025Circularizing Customs Memorandum Circular No. 113-2025, entitled "Implementation of Revenue Regulations No. 9-2025 which Implemented Section 295 (D) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066 or the Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE Act)"Jul 3, 2025View
RMC No. 66-2025Clarification on certain issues pertaining to compliance with the documentary requirements in availing Value-Added Tax (VAT) zero-rating on local purchases of Duly-Registered Business Enterprises (RBEs)Jul 2, 2025View
RMC No. 65-2025Clarification on the registration of Books of Accounts for new business registrantsJul 2, 2025View
RMC No. 64-2025Publishing the full text of memorandum dated 13 June 2025 from OIC-Undersecretary Niño Raymond B. Alvina, Policy Development and Management Services Group (PDMSG), Department of Finance Re: COMELEC Resolution No. 11132 dated 21 April 2025: Implementing Resolution of Article V, Calendar of Activities, of COMELEC Resolution No. 10924 in Connection with the 01 December 2025 Barangay & Sangguniang Kabataan ElectionsJul 1, 2025View
RMC No. 63-2025Circularizing Treasury Circular No. 3-2025, titled "Supplemental Guidelines to the Treasury Circular (TC) Nos. 3-2024 Dated 12 April 2024 and TC 02-2022 dated 31 May 2022 in Line the Implementation of the National Government Collection and Disbursement System (NGCDS) of the Bureau of the Treasury"Jun 23, 2025View
RMC No. 62-2025Publishing the full text of the May 15, 2025 Letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt Products Under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Jun 20, 2025View
RMC No. 61-2025Circularizing Section 27 of RA No. 12214, titled "An Act Amending Sections 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, and 258 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Jun 19, 2025View