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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. 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. 33-2025Circularizing the 2025 National Priority Plan as prepared by the National Economic and Development AuthorityApr 7, 2025View
RMC No. 32-2025Circularizing Joint Administrative Order No. 002-2025, Series of 2025, titled "Guidelines to Implement Sections 6, 7, and 8 of Republic Act No. 12066, on the Certification of Export-Oriented Enterprise with Export Sales of at least Seventy Percent (70%) of the Total Annual Production of the Preceding Taxable Year"Apr 7, 2025View
RMC No. 31-2025Clarification on the provisions on the applicable taxes due on sale of property considered as ordinary assets of the seller and other relevant mattersApr 7, 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. 29-2025Circularizing the RA No. 12079, titled (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)Apr 7, 2025View
RMC No. 28-2025Amending further RMC No. 48-2018, as amended by RMC No. 23-2023, on the classification and processing time of One-Time Transactions (ONETTs)Apr 4, 2025View
RMC No. 27-2025Lost two (2) pads of unused/unissued BIR Form No. 0423 – Apprehension SlipApr 4, 2025View
RMC No. 26-2025Missing original copy of unused/unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesApr 4, 2025View
RMC No. 25-2025Publishing the full text of the February 24, 2025 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) endorsing updates to the list of VAT-Exempt Products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Apr 4, 2025View
RMC No. 24-2025Publishing the full text of RA No. 12009 entitled "An Act Revising RA No. 9184, otherwise known as the "Government Procurement Reform Act", and for Other Purposes" and the implementing Rules and Regulations of RA No. 12009 or the New Government Procurement ActApr 3, 2025View
RMC No. 23-2025Circularizing the Updated List of Accredited Microfinance Non-Government OrganizationsMar 27, 2025View
RMC No. 22-2025CY 2025 BIR Priority Programs and ProjectsMar 24, 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. 20-2025Clarification of certain policies, guidelines and procedures relative to the processing and issuance of Tax Clearance Certificate for Final Settlement of Government ContractsMar 20, 2025View
RMC No. 19-2025Missing two (2) original copies of unused/unissued BIR Form No. 1966 – Electronic Letter of AuthorityMar 12, 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. 15-2025Availability of the Alphalist Data Entry and Validation Module Version 7.4Feb 25, 2025View
RMC No. 14-2025Clarifies certain issues pertaining to the mandatory requirements for tax credit or refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the NIRC of 1997, as AmendeFeb 19, 2025View
RMC No. 13-2025Observance of the month of February as "Tax Awareness Month" per Proclamation No. 486 S. 2024Feb 19, 2025View
RMC No. 12-2025Circularizing the approved 2024 National Priority Plan as prepared by the National Economic and Development AuthorityFeb 13, 2025View
RMC No. 11-2025Circularizing Republic Act No. 12120, otherwise known as the Philippine Natural Gas Industry Development ActFeb 7, 2025View