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Showing 142 results: Memorandum Circulars on Tax incentives

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 142-2022Publishes the full text of DTI Memorandum Circular No. 22-19, s. 2022 prescribing the guidelines on the Registration with the Board of Investments (BOI) of Existing Registered Business Enterprises (RBEs) in the Information Technology Business Process Management (IT-BPM) SectorNov 2, 2022View
RMC No. 136-2022Publishes Fiscal Incentives Review Board (FIRB) Resolution No. 026-2022 – extending the 70:30 Work-From-Home (WFH) arrangement for Registered Business Enterprises in the Information Technology Business Process Management (IT-BPM) Sector and allowing the transfer of registration of existing business enterprises in the IT-BPM from Investment Promotion Agency to Board of InvestmentsOct 14, 2022View
RMC No. 129-2022Publishes the September 1, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Sep 20, 2022View
RMC No. 125-2022Publishes the August 17, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Sep 6, 2022View
RMC No. 124-2022Publishes the August 15, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Sep 1, 2022View
RMC No. 120-2022Prescribes additional guidelines and procedures on the manner of payment of penalty relative to violations incurred by Registered Business Enterprises in the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement for the period April 1, 2022 until September 12, 2022Aug 18, 2022View
RMC No. 119-2022Publishes the July 20, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Aug 8, 2022View
RMC No. 116-2022Publishes the July 11, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Aug 4, 2022View
RMC No. 113-2022Publishes the July 1, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Jul 28, 2022View
RMC No. 112-2022Publishes the June 27, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Jul 28, 2022View
RMC No. 110-2022Publishes the May 30, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Jul 21, 2022View
RMC No. 103-2022Publishes Fiscal Incentives Review Board Resolution No. 018-22 – granting the Board of Investments authority to implement temporary measures for Registered Business Enterprises affected by typhoon OdetteJul 19, 2022View
RMC No. 102-2022Publishes Fiscal Incentives Review Board Resolution No. 017-22 – grant of authority to implement a 70:30 Work-From-Home arrangement for Registered Business Enterprises in the Information Technology – Business Process Management SectorJul 19, 2022View
RMC No. 83-2022Publishes the May 18, 2022 letter from the Food and Drug Administration (FDA) of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Jun 30, 2022View
RMC No. 68-2022Publishes the April 26, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt medicines under RA No. 11534 (CREATE Act)May 12, 2022View
RMC No. 66-2022Publishes the April 8, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of Medical Devices Exempt from VAT under RA No. 11534 (CREATE Act)May 2, 2022View
RMC No. 59-2022Publishes the March 4, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Apr 27, 2022View
RMC No. 58-2022Publishes the March 10, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Apr 27, 2022View
RMC No. 57-2022Publishes the February 2, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Apr 27, 2022View
RMC No. 56-2022Publishes the March 16, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Apr 27, 2022View
RMC No. 51-2022Publishes the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Apr 21, 2022View
RMC No. 49-2022Amends pertinent portion of the Questions and Answers in RMC No. 24-2022 to align them with the provisions of CREATE Act and its Implementing Rules and RegulationsApr 20, 2022View
RMC No. 47-2022Publishes the full text of the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Apr 19, 2022View
RMC No. 39-2022Prescribes the manner of payment of penalty relative to violations incurred by Registered Business Enterprises under the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangementApr 6, 2022View
RMC No. 38-2022Clarifies the Transitory Provision for the non-income related tax incentives granted to registered export enterprises under Investment Promotion AgenciesApr 6, 2022View