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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 126 results: Memorandum Circulars issued in 2023

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 26-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of January 2023Feb 27, 2023View
RMC No. 25-2023Circularizes Republic Act No. 11314, titled “An Act Institutionalizing the Grant of Student Fare Discount Privileges on Public Transportation and for Other Purposes”Feb 20, 2023View
RMC No. 24-2023Further clarifies the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and directly used in the registered project or activityFeb 17, 2023View
RMC No. 23-2023Amends RMC No. 48-2018 on the classification and processing time of One-Time TransactionsFeb 17, 2023View
RMC No. 22-2023Circularizes the DOF memorandum relative to revised travel guidelinesFeb 16, 2023View
RMC No. 21-2023Clarifies Section 5 of RR No. 18-2021 on the posting of export bond prior to removal of tobacco products, heated tobacco products and vapor products for export from place of manufactureFeb 16, 2023View
RMC No. 20-2023Clarifies the provision of Section 5 of RMC No. 063-22 pertaining to the application of the three (3) primary taxable bases in applying the excise tax rates for automobilesFeb 8, 2023View
RMC No. 19-2023Publishes the January 4, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Feb 6, 2023View
RMC No. 18-2023Publishes the full text of FIRB Administrative Order No. 001-2023 prescribing the supplemental guidelines to operationalize FIRB Resolution No. 026-22, as further extended by FIRB Resolution No. 033-22Feb 6, 2023View
RMC No. 17-2023Publishes the full text of FIRB Advisory No. 002-2023 – Templates for the Certificate of Entitlement to Tax Incentives (CETI)Feb 6, 2023View
RMC No. 16-2023Notifies the loss of several sets of unused/unissued accountable formsFeb 6, 2023View
RMC No. 15-2023Publishes the full text of Memorandum Circular No. 2023-001 by the Board of Investments (BOI)Feb 3, 2023View
RMC No. 14-2023Notifies the loss of six (6) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)Feb 1, 2023View
RMC No. 13-2023Circularizes GSIS Policy and Procedural Guidelines No. 317-17, titled "Prescriptive Period for Social Insurance Benefits"Jan 31, 2023View
RMC No. 12-2023Announces the availability of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS)Jan 27, 2023View
RMC No. 11-2023Enjoins all BIR officials and employees to participate in the celebration of the BIR Data Privacy MonthJan 27, 2023View
RMC No. 10-2023Encourages the use of the Electronic One-Time Transaction (eONETT) System by sellers habitually engaged in the sale of real propertiesJan 26, 2023View
RMC No. 9-2023Announces the availability of revised BIR Form Nos. 1606 and 1706 version January 2018Jan 26, 2023View
RMC No. 8-2023Circularizes the revised provision on the submission of Inventory List and other reporting requirements pursuant to Revenue Memorandum Circular No. 57-2015Jan 20, 2023View
RMC No. 7-2023Clarifies the Return Processing System (RPS) Assessment being issued by the BIRJan 17, 2023View
RMC No. 6-2023Circularizes the National Privacy Commission Advisory Opinions upholding the authority of the BIR, in its tax enforcement, assessment and collection functions, to obtain personal and sensitive information from any person pursuant to Section 4 (e) of RA No. 10173 (Data Privacy Act of 2012), in relation to Section 5 (B) of the 1997 Tax Code, as amendedJan 17, 2023View
RMC No. 5-2023Provides transitory provisions for the implementation of the Quarterly filing of VAT Returns starting January 1, 2023 pursuant to Section 114(A) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law)Jan 13, 2023View
RMC No. 4-2023Clarifies the base amount for the imposition of the 20% penalty relative to the early withdrawal of Personal Equity and Retirement Account (PERA) for assets, accounts and sub-accounts classified as unqualifiedJan 10, 2023View
RMC No. 3-2023Prescribes the policies and guidelines on the Online Registration of Books of AccountsJan 10, 2023View
RMC No. 2-2023Publishes the Updated List of FOI Receiving OfficersJan 6, 2023View