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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 225 results: Memorandum Circulars on Withholding tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 78-2022Clarifies the Income Tax treatment of the different classifications of educational insitutions and their tax obligationsJun 9, 2022View
RMC No. 35-2022Prescribes the tax treatment of Murabahah (Profit Disclosed Sale) and Tawarruq (Commodity Murabahah) as Islamic Banking Arrangements pursuant to the tax neutrality provision of RA No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) and as implemented by RR No. 17-2020Mar 31, 2022View
RMC No. 32-2022Clarifies the tax treatment of the Philippine Amusement and Gaming Corporation (PAGCOR), its licensees and contracteesMar 30, 2022View
RMC No. 27-2022Circularizes 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. 31-2020Mar 16, 2022View
RMC No. 25-2022Clarifies the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR)Mar 11, 2022View
RMC No. 22-2022Provides Tax Compliance Reminders for the May 9, 2022 National and Local ElectionsFeb 21, 2022View
RMC No. 20-2022Provides guidance on the filing of Requests for Confirmation, Tax Treaty Relief Applications and Tax Sparing ApplicationsFeb 17, 2022View
RMC No. 10-2022Publishes the CY 2022 BIR Priority Programs and ProjectsJan 20, 2022View
RMC No. 122-2021Clarifies the tax treatment of integrating the International Passenger Service Charge at the point of sale of airline ticketsDec 14, 2021View
RMC No. 121-2021Clarifies the taxability of the interest paid by Cooperatives to its member’s deposit or fixed deposits otherwise known as share capitalDec 14, 2021View
RMC No. 117-2021Clarifies on the manner of submission of BIR Form Nos. 2307 and 2316 under Revenue Regulations No. 16-2021Nov 24, 2021View
RMC No. 90-2021Provides specific guidelines and procedures on the utilization of Tax Payment Certificate (TPC) issued under the Comprehensive Automotive Resurgence Strategy (CARS) ProgramJul 28, 2021View
RMC No. 88-2021Circularizes 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. 31-2020Jul 16, 2021View
RMC No. 77-2021Clarifies certain provisions of Revenue Memorandum Order No. 14-2021Jun 15, 2021View
RMC No. 67-2021Clarifies the issues relative to the temporary reduction of Percentage Tax rate imposed under Section 116 of the NIRC of 1997, as amended by Section 13 of RA No. 11534 (CREATE Act)May 24, 2021View
RMC No. 65-2021Prescribes the guidelines in the filing of Quarterly Percentage Tax Return (BIR Form No. 2551Q) starting on the quarter ending July 31, 2020May 24, 2021View
RMC No. 36-2021Prescribes changes and guidelines on the shift from final to a creditable system on the value-added tax (VAT) withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including Government-Owned or –Controlled Corporations (GOCCs)Mar 5, 2021View
RMC No. 35-2021Prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS)Mar 3, 2021View
RMC No. 29-2021Provides the policies and guidelines on the use of electronic signature (e-signature) on certain Bureau of Internal Revenue (BIR) Forms/CertificatesFeb 26, 2021View
RMC No. 23-2021Implements the CY 2021 BIR Priority Programs and ProjectsFeb 18, 2021View
RMC No. 18-2021Clarifies the filing of BIR Form Nos. 1604-CF, 1604-E and other mattersFeb 2, 2021View
RMC No. 17-2021Extends the deadline for the filing/submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604-C and 1604-F)Jan 29, 2021View
RMC No. 7-2021Announces the availability of the Alphalist Data Entry and Validation Module (Version 7.0) and its updated file structures, standard file naming convention and job-aidsJan 8, 2021View
RMC No. 4-2021Prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxesJan 8, 2021View
RMC No. 139-2020Prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008Dec 23, 2020View