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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.

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Showing 112 results: Memorandum Circulars issued in 2026

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 12-2026Provides extension of deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers under the jurisdiction of Revenue District Office No. 101 — Lanao del Norte that were affected by Tropical Storm "Basyang".Feb 13, 2026View
RMC No. 11-2026Missing triplicate copy of unused/unissued BIR Form No. AF51 — Accountable Form No. 51.Feb 9, 2026View
RMC No. 10-2026Clarifying the Tax Treatment, Documentation Requirements, and Filing of Return and Payment of Donor's Tax for Donations Consisting Purely of CashFeb 4, 2026View
RMC No. 9-2026Observance of the Month of February as "Tax Awareness Month" Per Proclamation No. 486 S. 2024Feb 2, 2026View
RMC No. 8-2026Resumption of All Tax Audit and Field Operations of the Bureau of Internal Revenue that were Suspended Under Revenue Memorandum Circular No. 107-2025Jan 27, 2026View
RMC No. 7-2026Revised People's Freedom of Information (FOI) Manual of the Bureau of Internal Revenue and Updated List of FOI Receiving OfficersJan 27, 2026View
RMC No. 6-2026Providing Extension of Deadlines for Filing of Tax Return and Payment of VAT due of Nonresident Digital Service ProvidersJan 26, 2026View
RMC No. 5-2026Letter of Authority (LOA) Verifier through REVIEJan 23, 2026View
RMC No. 4-2026Clarification on the Mandatory Registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts Through the Online Registration and Update System (ORUS), and Extension of Registration DeadlinesJan 15, 2026View
RMC No. 3-2026Circularizing Additional List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)Jan 12, 2026View
RMC No. 2-2026Circularizing Memorandum Circular (MC) No. 111 dated December 18, 2025 of the Office of the President, Malacañang PalaceJan 12, 2026View
RMC No. 1-2026Publishing the Full Text of the Data Sharing Agreement between the Bureau of Internal Revenue and the Fiscal Incentives Review BoardJan 5, 2026View