BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 110 results: Memorandum Circulars issued in 2025
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 10-2025 | Revised People's Freedom of Information (FOI) Manual of the Bureau of Internal Revenue and Updated List of FOI Receiving Officers | Jan 28, 2025 | View |
| RMC No. 9-2025 | Publishing the EO No. 61 Technical Working Group Resolution No. 2024-2 "Guidelines on the Grant of the FY 2023 Performance-Based Bonus and the FY 2024 Productivity Enhancement Incentive" | Jan 28, 2025 | View |
| RMC No. 8-2025 | Publishing 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 and integration of the requirements for compliance purposes | Jan 24, 2025 | View |
| RMC No. 7-2025 | Availability of additional features and/or enhanced functionalities of the Enhanced Monitoring and Managing Administrative Cases (EMMAC) | Jan 23, 2025 | View |
| RMC No. 6-2025 | Extension of registration of permanently bound Loose-leaf Books of Accounts/Invoices and computerized Books of Accounts and other accounting records | Jan 16, 2025 | View |
| RMC No. 5-2025 | Amending certain provisions of RMC Nos. 11-2024. 12-2024, 13-2024 and 19-2024, provide clarifications/ transitory provisions and to align them with the provisions of R.A. No. 11976, (EOPT Act), its Implementing Rules and Regulations and other issuances | Jan 16, 2025 | View |
| RMC No. 4-2025 | Publishing the full text of COMELEC Law Department Memorandum No. 24-09122 dated December 26, 2024 in connection with the 2025 National and Local Elections, and Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) Parliamentary Elections | Jan 14, 2025 | View |
| RMC No. 3-2025 | Missing seven hundred sixty (760) pieces of unused/unissued BIR Form No. 1931 – TIN Card | Jan 9, 2025 | View |
| RMC No. 2-2025 | Circularizing EO No. 74 titled "Immediate Ban of Philippine Offshore Gaming, Internet Gaming, and Other Offshore Gaming Operations in the Philippines, and for Other Purposes" | Jan 7, 2025 | View |
| RMC No. 1-2025 | Availability of the BIR Electronic Tax Clearance System for taxpayer-applicants registered under RR No. 7A-Quezon City, RR No. 7B-East NCR and RR No. 8B-South NCR | Jan 6, 2025 | View |
