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Showing 4,408 issuances
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 21-2025 | Implementing the Amendments Introduced by Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" on Sections 22, 24, 25, 27, 28, 32, 34, 38, 39 and 42 of the National Internal Revenue Code of 1997, as Amended | Aug 5, 2025 | View |
| RR No. 20-2025 | Implementing the Rate Adjustment of Stock Transaction Tax (STT) and the Imposition of the STT on the Sale of Exchange of Domestic Shares of Stocks and Other Securities Listed and Traded Through a Foreign Stock Exchange Under Section 17 of Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" | Aug 5, 2025 | View |
| RR No. 19-2025 | Implementing the Documentary Stamp Tax (DST) Rate Adjustments and Amendments to the Documents and Papers Not Subject to DST Under Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" | Aug 5, 2025 | View |
| RR No. 18-2025 | Amending Pertinent Provisions of Revenue Regulations No. 25-2003, as Amended, to Implement Section 149 of the National Internal Revenue Code of 1997, as Further Amended Under Section 18 of Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" | Aug 5, 2025 | View |
| RMC No. 79-2025 | Providing extension of deadline for filing of Tax Returns and payment of VAT due of Nonresident Digital Service Provider pursuant to Republic Act No. 12023 | Jul 31, 2025 | View |
| RMC No. 78-2025 | Providing the guidelines and procedures on the registration, filing of returns, and payment of Value-Added Tax (VAT) for Nonresident Digital Service Providers through the VAT on Digital Services Portal | Jul 29, 2025 | View |
| RMC No. 77-2025 | Expanding the coverage of Revenue Memorandum Circular No. 75-2025 to new areas affected by Typhoon "Emong" for the filing of tax returns and payment of the corresponding taxes due thereon, including the submission of other required documents | Jul 25, 2025 | View |
| RMC No. 76-2025 | Extension of the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR Audit Investigation, Application for Tax Refund and Issuance of Assessment Notices and Warrants of Distraint and Levy for Taxpayers within the jurisdiction of Revenue District Offices and Regional Offices of the Bureau of Internal Revenue that were affected by the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong" | Jul 25, 2025 | View |
| RMC No. 75-2025 | Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong" | Jul 23, 2025 | View |
| RR No. 17-2025 | Amending Sections 3 and 4 of Revenue Regulations (RR) No. 16-2024 on the Updated Floor Price of Cigarette, Heated Tobacco and Vapor Products | Jul 18, 2025 | View |
| RMC No. 74-2025 | Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline Services | Jul 18, 2025 | View |
| RMC No. 73-2025 | Circularizing the 2025 National Priority Plan Addendum as Prepared by the Department of Economy, Planning and Development | Jul 15, 2025 | View |
| RMC No. 72-2025 | Clarification on the Expiration of Certificates of Accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing ot Electronic Receipting System/Software Used under a Subscription-Based Agreement | Jul 14, 2025 | View |
| RMO No. 35-2025 | Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act) | Jul 11, 2025 | View |
| RMC No. 71-2025 | Amending the Prescribed Format of VAT Zero-Rating Certificate to be Issued by Investment Promotion Agencies (IPAs) | Jul 11, 2025 | View |
| RMC No. 70-2025 | Lost One (1) Pad of Unused/Unissued BIR Form No. 1966 – Electronic Letter of Authority | Jul 9, 2025 | View |
| RMO No. 34-2025 | Guidelines and Procedures Regarding Requests for Issuance of a Certified True Copy of the Commissioner of Internal Revenue's Decision on an Administrative Appeal Against a Final Decision on Disputed Assessment and on a Denial of the Claims for Refund of Value-Added Tax and Excise Tax under Sections 112 (C) and 135-A of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066, under the Jurisdiction of the Appellate Division | Jul 7, 2025 | View |
| RMC No. 69-2025 | Lost One (1) Pad of Unused/Unissued BIR Form No. 0535 – Taxpayer Information Sheet | Jul 7, 2025 | View |
| RMO No. 33-2025 | Amending Revenue Memorandum Order No. 26-2025 on Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act | Jul 4, 2025 | View |
| RMC No. 68-2025 | Circularizing the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) | Jul 4, 2025 | View |
| RMC No. 67-2025 | Circularizing Customs Memorandum Circular No. 113-2025, entitled "Implementation of Revenue Regulations No. 9-2025 which Implemented Section 295 (D) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066 or the Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE Act)" | Jul 3, 2025 | View |
| RMC No. 66-2025 | Clarification on certain issues pertaining to compliance with the documentary requirements in availing Value-Added Tax (VAT) zero-rating on local purchases of Duly-Registered Business Enterprises (RBEs) | Jul 2, 2025 | View |
| RMC No. 65-2025 | Clarification on the registration of Books of Accounts for new business registrants | Jul 2, 2025 | View |
| RMC No. 64-2025 | Publishing the full text of memorandum dated 13 June 2025 from OIC-Undersecretary Niño Raymond B. Alvina, Policy Development and Management Services Group (PDMSG), Department of Finance Re: COMELEC Resolution No. 11132 dated 21 April 2025: Implementing Resolution of Article V, Calendar of Activities, of COMELEC Resolution No. 10924 in Connection with the 01 December 2025 Barangay & Sangguniang Kabataan Elections | Jul 1, 2025 | View |
| RMO No. 32-2025 | Creation, Modification and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act) and R.A. No. 11491 (Bayanihan to Recover as One Act) | Jun 30, 2025 | View |