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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. 36-2025Lost one (1) set of used/filled-up but unissued BIR Form No. 0422 – Mission OrderApr 10, 2025View
RMC No. 35-2025Lost one (1) set of previously cancelled BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesApr 10, 2025View
RMC No. 34-2025Guidelines in the Filing of Annual Income Tax Returns and Payment of Taxes Due Thereon for Calendar Year 2024Apr 8, 2025View
RMC No. 30-2025Circularizing the Implementing Rules and Regulations of RA No. 12001, titled "An Act Instituting Reforms in Real Property Valuation and Assessment in the Philippines, Reorganizing the Bureau of Local Government Finance, Granting Tax Amnesty on Real Property and Special Levies on Real Property, and Appropriating Funds Therefor"Apr 7, 2025View
RMC No. 27-2025Lost two (2) pads of unused/unissued BIR Form No. 0423 – Apprehension SlipApr 4, 2025View
RMC No. 21-2025Clarifying the proper tax treatment of joint ventures/consortiums formed for the purpose of undertaking construction projects under Section 22 ( B ) of the NIRC of 1997, as amended, in relation to RR Nos. 10-2012 and 14-2023, and the administrative requirements for all joint ventures/consortiums pursuant to Section 236 of the same CodeMar 24, 2025View
RMC No. 18-2025Lost one (1) set of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetFeb 28, 2025View
RMC No. 17-2025Lost two (2) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetFeb 27, 2025View
RMC No. 16-2025Tax compliance reminders for the May 12, 2025 National and Local ElectionsFeb 26, 2025View
RMC No. 133-2024Amending certain provisions of Revenue Memorandum Circular No. 56-2024 on the issuance of Electronic Certificate Authorizing Registration relative to One-Time TransactionDec 18, 2024View
RMC No. 128-2024Providing 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, 2024View
RMC No. 126-2024Circularizing Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236, and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended"Nov 15, 2024View
RMC No. 125-2024Amending certain provisions of Revenue Memorandum Circular No. 095-2017, Providing Guidelines on the Tax Treatment of the Government Securities Repurchase Transactions Governed by the Global Master Repurchase AgreementNov 15, 2024View
RMC No. 121-2024Lost two (2) pads of unused/unissued BIR Form No. 2524 — Revenue Official ReceiptNov 12, 2024View
RMC No. 119-2024Providing 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, 2024View
RMC No. 116-2024Clarifying the provisions of Republic Act No. 11976, or Otherwise Known as the "Ease of Paying Taxes Act", applicable to the Power IndustryOct 18, 2024View
RMC No. 115-2024Clarification of certain policies and procedures relative to the implementation of the Risk-Based Approach in the verification and processing of Value-Added Tax (VAT) Refund Claims, as introduced in Republic Act No. 11976, Otherwise Known as the "Ease of Paying Taxes Act"Oct 18, 2024View
RMC No. 107-2024Clarification on the taxability of the medical allowance granted to qualified government civilian personnel under Executive Order No. 64, series of 2024Sep 16, 2024View
RMC No. 99-2024Lost duplicate copy of used/issued BIR Form No. 1966 – Electronic Letter of AuthoritySep 4, 2024View
RMC No. 92-2024Guidelines on the Proper Sale and Affixture of Loose Documentary Stamps to Taxable DocumentsAug 27, 2024View
RMC No. 91-2024Clarification on Registration Procedures Pursuant to Revenue Regulations No. 7-2024, as amended by Revenue Regulations No. 11-2024Aug 14, 2024View
RMC No. 90-2024Online Employee Request Form for Certificate of Employment, Service Record, Assignment Record and copies of documents in the 201 fileAug 13, 2024View
RMC No. 87-2024Frequently-asked questions relative to the filing of tax returns and payment of taxes pursuant to Revenue Regulations No. 4-2024, Implementing the Provisions of Republic Act No. 11976, Otherwise Known as “Ease of Paying Taxes (EOPT) Act”Aug 7, 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. 74-2024Prescribing the mandatory requirements for claims for credit/refund of taxes erroneously or illegally received or collected or penalties imposed without authority pursuant to Setion 204(C), in relation to Section 229 of the National Internal Revenue Code of 1997, as amended, except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View