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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 112 results: Memorandum Circulars issued in 2026

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 37-2026Amending Pertinent Provisions of Revenue Memorandum Circular No. 20-2026 to Include Electronic Filing of BIR Form No. 1701-MS Through the BIR Offline eBIRForms Package 7.9.6Apr 28, 2026View
RMC No. 36-2026Availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0Apr 28, 2026View
RMC No. 35-2026Clarifying the Deadline of Filing of Request for Reconsideration of the Full or Partial Denial of the Claim for VAT/Excise Tax Refund Within the National Office Pursuant to Revenue Regulations No. 8-2025 and Request for Reconsideration of the Final Decision on Disputed Assessment Pursuant to Revenue Regulations No. 12-99, as Amended, in Light of Memorandum Circular No. 114 Dated March 6, 2026Apr 28, 2026View
RMC No. 34-2026Availability of the BIR Digital TIN ID through the Department of Information and Communications Technology (DICT) eGovPH Mobile AppApr 28, 2026View
RMC No. 33-2026Provides clarification on the filing and payment of Estate Tax under the Estate Tax AmnestyApr 27, 2026View
RMC No. 32-2026Circularizing Joint Administrative Order No. 001-2025 entitled "GUIDELINES ON THE TREATMENT OF DONATIONS TO THE NATIONAL DAIRY AUTHORITY (NDA)"Apr 20, 2026View
RMC No. 31-2026Circularizing Executive Order No. 114, Series of 2026, Entitled "Temporarily Suspending the Excise Taxes on Specific Petroleum Products Pursuant to Section 148 of Republic Act No. 8424, or the National Internal Revenue Code of 1997, As Amended"Apr 17, 2026View
RMC No. 30-2026Extension of the deadline for the Filing of 2025 Annual Income Tax Returns and Payment of the Corresponding Taxes Due Thereon Including Submission of Required AttachmentsApr 14, 2026View
RMC No. 29-2026Publishing the Full Text of Memorandum Circular No, 114 Dated March 9, 2026 Signed by the Acting Executive Secretary, Ralph G. Recto, Office of the President Re: "Directing All Government Agencies and Instrumentalities to Strictly Adopt Energy Conservation Protocols"Apr 13, 2026View
RMC No. 28-2026Publishing the Full Text of Department Order No. 014-2026 Dated March 9, 2026 Signed by the Secretary of Finance, Frederick D. Go, Re: Guidelines on Energy Efficiency and Conservation in the Department of FinanceApr 13, 2026View
RMC No. 27-2026Publishing the Full Text of the February 6, 2026 letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the updated full list of VAT-exempt drugs under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)Apr 8, 2026View
RMC No. 26-2026Circularizing Anti-Red Tape Authority (ARTA) Advisory No. 2026-007, Series of 2026, entitled "Reiteration on the Deadline of Submission of the Compliances under R.A. 11032, or the Ease of Doing Business and Efficient Government Service Delivery Act of 2018, and its Implementing Rules and Regulations (IRR)"Apr 6, 2026View
RMC No. 25-2026Circularizing Memorandum Circular No. 116 Dated 31 March 2026 of the Office of the President Relative to the Prescribed Work Arrangements on 01 April 2026Mar 31, 2026View
RMC No. 24-2026Clarifying the Application of Revenue Memorandum Circular Nos. 5- 2024 and 38-2024 on the Tax Treatment of Cross-Border ServicesMar 30, 2026View
RMC No. 23-2026Clarifying the Provisions of Revenue Regulations No. 13-2025, the Consolidated Provisions to Simplify and Streamline the Procedures and Requirements Relative to the Availment of the Tax Exemptions and Incentives Granted to the Participating Private Entities under Republic Act No. 8525 (Adopt-a-School Act of 1998), Republic Act No. 12063 (Enterprise-Based Education and Training (EBET) Framework Act), and the Tax CodeMar 30, 2026View
RMC No. 22-2026Circularizing the Frequently Asked Questions on the 2026 Omnibus Rules on the Statement of Assets, Liabilities and Net Work (SALN)Mar 30, 2026View
RMC No. 21-2026Tax Treatment of Development Assistance Activities Carried Out by the Foreign Assistance Section of the United States Embassy in the PhilippinesMar 19, 2026View
RMC No. 20-2026Guidelines in the Filing of Annual Income Tax Returns and Payment of Corresponding Taxes Due Thereon for Calendar Year 2025Mar 16, 2026View
RMC No. 19-2026Circularizing the Implementing Rules and Regulations of Republic Act No. 11650, otherwise known as the "Instituting a Policy of Inclusion and Services for Learners with Disabilities in Support of Inclusive Education Act"Mar 11, 2026View
RMC No. 18-2026Damaged Various Copies of Used/Issued Accountable FormsMar 9, 2026View
RMC No. 17-2026Lost Five (5) Pads of Unused/Unissued BIR Form No. AF51 – Accountable Form No. 51Mar 9, 2026View
RMC No. 16-2026Lost Thirty-Two (32) Sets of Unused/Unissued BIR Form No. 0423 – Apprehension SlipMar 9, 2026View
RMC No. 15-2026Lost Original and Duplicate Copies of Used/Filled-Up but Unissued BIR Form No. 1966 – Electronic Letter of AuthorityMar 9, 2026View
RMC No. 14-2026Clarifying Revenue Memorandum Circular No. 8-2026 on the Lifting of the Suspension of Tax Audit and Field Operations, Revenue Memorandum Order (RMO) No. 1-2026, and RMO No. 6-2026 on the Implementation of Revised Audit Policies, Procedures, and SafeguardsMar 4, 2026View
RMC No. 13-2026Circularizing Republic Act No. 12312, titled "An Act Banning and Declaring Illegal Offshore Gaming Operations in the Philippines and Other Operations Related thereto, Repealing for the Purpose Republic Act Numbered Eleven Thousand Five Hundred Ninety, Otherwise Known as 'An Act Taxing Philippine Offshore Gaming Operations', and for Other Purposes"Feb 27, 2026View