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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 220 results: Memorandum Circulars on Banks and finance

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 91-2026Clarification of the Base Amount for the Imposition of the Twenty Percent (20%) Penalty Relative to the Early Withdrawal of Personal Equity and Retirement Account (PERA) Assets, Accounts and Sub-Accounts Classified as Unqualified, and Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 4-2023Aug 11, 2026View
RMC No. 54-2026Clarification on the Personal Equity Retirement Account (PERA) eligibility of securities covered by the Securities and Exchange Commission (SEC) notice on the Philippine Stock Exchange (PSE) bi-annual rebalancingMay 26, 2026View
RMC No. 20-2026Guidelines in the Filing of Annual Income Tax Returns and Payment of Corresponding Taxes Due Thereon for Calendar Year 2025Mar 16, 2026View
RMC No. 106-2025Inclusion of Additional BIR Forms for Taxpayers Affected by Severe Typhoon "Tino" per Revenue Memorandum Circular (RMC) Nos. 99 and 100-2025 and Additional Revenue District Office for Taxpayers Affected by Super Typhoon "Uwan" per RMC No. 101-2025 for the Filing of Tax Returns, Payment of Taxes Due Thereon, and the Submission of Other Required DocumentsNov 12, 2025View
RMC No. 61-2025Circularizing Section 27 of RA No. 12214, titled "An Act Amending Sections 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, and 258 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Jun 19, 2025View
RMC No. 53-2025Circularizing the implementing rules and regulations of Republic Act No. 12079, entitled "An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, as Amended, for the Purpose"Jun 4, 2025View
RMC No. 125-2024Amending certain provisions of Revenue Memorandum Circular No. 095-2017, Providing Guidelines on the Tax Treatment of the Government Securities Repurchase Transactions Governed by the Global Master Repurchase AgreementNov 15, 2024View
RMC No. 108-2024Clarifying the taxability of Microinsurance Mutual Benefit Associations in respect to income received by themSep 18, 2024View
RMC No. 96-2024Amending certain provisions of RMC No. 5-2001 on the grounds and procedures for the implementation of Section 206 of the Tax Code on 1997 on Constructive DistraintAug 29, 2024View
RMC No. 87-2024Frequently-asked questions relative to the filing of tax returns and payment of taxes pursuant to Revenue Regulations No. 4-2024, Implementing the Provisions of Republic Act No. 11976, Otherwise Known as “Ease of Paying Taxes (EOPT) Act”Aug 7, 2024View
RMC No. 81-2024Tax Treatment of Sukuk (Islamic Bond) as Islamic Banking Arrangement Pursuant to the Tax Neutrality Provision of Republic Act No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) as Implemented by Revenue Regulations No. 17-2020Jul 18, 2024View
RMC No. 68-2024Circularizing the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] April 2024 (ENCS)Jun 19, 2024View
RMC No. 51-2024Guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Calendar Year 2023Apr 8, 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. 1-2024Erroneous inclusion of penalties by NGAs in electronic Tax Remittance AdviceJan 9, 2024View
RMC No. 120-2023Announces the availability, use and acceptance of Taxpayer Identification Number (TIN) IDNov 29, 2023View
RMC No. 100-2023Clarifies certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of RR No. 2-2023Oct 4, 2023View
RMC No. 86-2023Circularizes the List of Qualified Personal Equity and Retirement Account (PERA) eligible products duly approved by the Securities and Exchange Commission (SEC)Aug 22, 2023View
RMC No. 84-2023Announces the availability of the revised BIR Form No. 2200-M (January 2018 ENCS) v2Aug 15, 2023View
RMC No. 59-2023Announces the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] January 2023 (ENCS)May 19, 2023View
RMC No. 54-2023Announces the availability of the revised BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products] August 2022 (ENCS)May 16, 2023View
RMC No. 40-2023Announces the availability of the Offline electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version7.9.4Mar 29, 2023View
RMC No. 32-2023Prescribes the guidelines in the filing of Annual Income Tax Returns for Calendar Year 2022 as well as payment of taxes due thereon until April 17, 2023Mar 16, 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. 9-2023Announces the availability of revised BIR Form Nos. 1606 and 1706 version January 2018Jan 26, 2023View