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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 135 results: Memorandum Circulars issued in 2024

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 35-2024Policies and guidelines for brand registration and the submission of packaging labels and product composition/formulation sheet as an additional requirement for proper tax classification of Vapor Products pursuant to Section 4 (C) of Revenue Regulations No. 14-2022Mar 6, 2024View
RMC No. 34-2024Publishing the full text of the February 5, 2024 letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Mar 5, 2024View
RMC No. 33-2024Availability of additional functionalities of the Contact Center Solution and Chatbot RevieFeb 29, 2024View
RMC No. 32-2024Lost twenty-eight (28) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetFeb 28, 2024View
RMC No. 31-2024Clarification on TIN Verification being required by employers from newly-hired employeesFeb 27, 2024View
RMC No. 30-2024Entry into Force, effectivity and applicability of the Philippines-Brunei Double Taxation AgreementFeb 26, 2024View
RMC No. 29-2024Extension of the deadline for the submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) and clarifications in relation thereofFeb 26, 2024View
RMC No. 28-2024Lost quadruplicate copy of previously cancelled BIR Form No. 0422 – Mission OrderFeb 23, 2024View
RMC No. 27-2024Updated Checklist of Documentary Requirements for BIR registration-related frontline servicesFeb 20, 2024View
RMC No. 26-2024Availability of BIR Form Nos. 2200-AN, 2200-A and 2200-T in the Electronic Filing and Payment System (eFPS)Feb 19, 2024View
RMC No. 25-2024Amending the pertinent provisions of Revenue Memorandum Circular No. 16-2024 extending the deadline of submission of Alphabetical List of Employees/Payees from whom taxes were withheldFeb 13, 2024View
RMC No. 24-2024Publishing the full text of Administrative Order No. 15 dated January 16, 2024 entitled "Directing the Accelerated Implementation of the Government Energy Management Program (GEMP)"Feb 13, 2024View
RMC No. 23-2024Availability of BIR Form No. 1701A in the Electronic Filing and Payment System (eFPS)Feb 12, 2024View
RMC No. 22-2024Availability of BIR Form No. 1702-EX January 2018 (ENCS) v2 in the Electronic Filing and Payment System (eFPS)Feb 12, 2024View
RMC No. 21-2024Clarification on the answer to Question No. 31 of Revenue Memorandum Circular No. 49-2022 in relation to Revenue Regulations No. 4-2022, implementing Section 295(F) of the National Internal Revenue Code (Tax Code) of 1997, as amended by Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises Act or CREATE ActFeb 7, 2024View
RMC No. 20-2024Lost one (1) pad of unused/unissued BIR Form No. 2324 — Certificate of AvailmentFeb 5, 2024View
RMC No. 19-2024Clarifying the tax treatment of interest expense paid or incurred on indebtedness in connection with the taxpayer's profession, trade or business and other related mattersFeb 5, 2024View
RMC No. 18-2024Availability of BIR Form Nos. 1700 and 2000 in the Electronic Filing and Payment System (eFPS)Jan 31, 2024View
RMC No. 17-2024Publishing the full text of the November 29, 2023 letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt Products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Jan 26, 2024View
RMC No. 16-2024Extension of the deadline for the submission of alphabetical list of employees/payees from whom taxes were withheldJan 26, 2024View
RMC No. 15-2024Temporary use of BIR Form No. 0605 for the Remittance of Creditable Withholding Tax by Joint Ventures/Consortiums under Revenue Regulations No. 14-2023Jan 25, 2024View
RMC No. 14-2024Payment of Annual Registration Fee pursuant to Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act"Jan 24, 2024View
RMC No. 13-2024Clarification on the treatment of retirement benefits expense for financial reporting and tax purposesJan 22, 2024View
RMC No. 12-2024Clarifies the treatment of foreign currency transactions for financial reporting and internal revenue tax purposesJan 22, 2024View
RMC No. 11-2024Clarifying the tax treatment of lease accounting by lessees under Philippine Financial Reporting Standard 16 in relation to Sections 34(A), 34(K), 106, 108, 179, 194 of the Tax Code, as amended, Revenue Regulations (RR) No. 19-86, as amended, and RR No. 02-98, as amendedJan 22, 2024View