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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. 60-2025Circularizing RA No. 12214, otherwise known as the Capital Markets Efficiency Promotion Act, and the Veto Message of President Ferdinand R. Marcos Jr. theretoJun 11, 2025View
RMC No. 59-2025Publishing the full text of the March 26, 2025 Letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt Products under Republic Act No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Law)Jun 11, 2025View
RMC No. 58-2025Further extending the deadline for registration of Non-Resident Digital Service ProvidersJun 11, 2025View
RMC No. 57-2025Damaged various copies of used/issued accountable formsJun 10, 2025View
RMC No. 56-2025Amending certain provisions of Revenue Memorandum Circular No. 92-2024 on the payment and affixture of loose documentary stamps to taxable documents prior to notarization to align with Sections 188, 193 and 201 of the National Internal Revenue Code of 1997, as Amended (Tax Code)Jun 10, 2025View
RMC No. 55-2025Clarifying Section 24 of Republic Act No. 12214, entitled "An Act Amending Section 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 10, 2025View
RMC No. 54-2025Circularizing Proclamation No. 911 declaring June 6, 2025 a regular holiday throughout the country, in observance of Eidul Adha (Feast of Sacrifice)Jun 5, 2025View
RMC No. 53-2025Circularizing the implementing rules and regulations of Republic Act No. 12079, entitled "An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, as Amended, for the Purpose"Jun 4, 2025View
RMC No. 52-2025Circularizing the availability of BIR Form No. 2550-DS [Value-Added Tax (VAT) Return for Nonresident Digital Service Providers] January 2025May 30, 2025View
RMC No. 51-2025Publishing 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 purposesMay 13, 2025View
RMC No. 50-2025Lost two (2) sets of unused/unissued BIR Form No. 0423 – Apprehension SlipMay 13, 2025View
RMC No. 49-2025Availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.5May 9, 2025View
RMC No. 48-2025Clarification on the computation of Excise Tax on mineral productsMay 8, 2025View
RMC No. 47-2025Clarifying the provisions of RR No. 3-2025, implementing RA 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," imposing the Value-Added Tax on Digital ServicesMay 8, 2025View
RMC No. 46-2025Revised People's Freedom of Information Manual of the Bureau of Internal Revenue and Updated List of FOI ReceivingMay 7, 2025View
RMC No. 45-2025Circularizing Cooperative Development Authority, Department of Finance and Bureau of Internal Revenue Joint Administrative Order No. 001-2025 entitled "Rules to Implement the Penalty Provision under Section 308 of the NIRC of 1997, as amended by R.A. No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, as implemented by Department of Finance, Department of Trade and Industry Joint Administrative Order (DOF-DTI JAO) No. 001-2023, issued on 9 March 2023."Apr 30, 2025View
RMC No. 44-2025Publishing full text of Memorandum Circular No. 79 dated March 27, 2025 from the Office of the President entitled, "Directing all Government Agencies and Instrumentalities, and Encouraging Local Government Units, to support the 2025 National Crime Prevention Program."Apr 28, 2025View
RMC No. 43-2025Publishing full text of Memorandum Circular No. 80 dated April 3, 2025 from the Office of the President entitled, "Directing all Government Agencies and Instrumentalities, and Encouraging Local Government Units and the Private Sector, to support the Celebration of the 2025 National Innovation Day."Apr 28, 2025View
RMC No. 42-2025Circularizing the Implementing Rules and Regulations of Title XIII of Republic Act No. 8424, otherwise known as the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066Apr 25, 2025View
RMC No. 41-2025Lost several sets of unused/unissued accountable formsApr 25, 2025View
RMC No. 40-2025Clarification on the submission of proof of settlement of estate pursuant to Revenue Regulations No. 10-2023Apr 24, 2025View
RMC No. 39-2025Circularizing the Updated List of Accredited Microfinance Non-Government OrganizationsApr 24, 2025View
RMC No. 38-2025Clarification on the requirement of submission of Taxpayer Identification Number of cooperative members for the issuance of Certificate of Tax Exemption in relation to RMC No. 158-2022Apr 23, 2025View
RMC No. 37-2025Prescribes the streamlined procedures and guidelines on the mandatory requirements for claims of VAT refund under Section 112 of the NIRC of 1997, as Amended (Tax Code), except those pursuant to a writ of execution by the CourtsApr 10, 2025View
RMC No. 36-2025Lost one (1) set of used/filled-up but unissued BIR Form No. 0422 – Mission OrderApr 10, 2025View