Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

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)
Clear filters

Showing 762 results: Memorandum Circulars on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 94-2026Additional Guidelines on the Utilization of the Personal Equity and Retirement Account Tax Credit CertificatesAug 13, 2026View
RMC No. 89-2026Providing Extension of the Deadlines for the Filing of Tax Retums and Payment of Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Intemal Revenue that were Affected by the Continued Heavy Rainfall brought about by Southwest MonsoonAug 10, 2026View
RMC No. 84-2026Clarifying certain provisions of Revenue Regulations No. 004-2026, prescribing the guidelines and procedures for the availment of the one-time abatement of taxes and/or penalties for micro taxpayersJul 23, 2026View
RMC No. 83-2026Circularizing Executive Order No. 117 (S. 2026): Streamlining the Accreditation System for Donee Institutions and Designating the Department of Social Welfare and Development as the Sole Accrediting Entity for Social Welfare and Development Agencies, Amending Executive Order No. 720 (S. 2008)Jul 22, 2026View
RMC No. 77-2026Lost Triplicate Copy of Used/Filled-Up but Unissued BIR Form No. 0402 – Authority to Cancel AssessmentJul 13, 2026View
RMC No. 76-2026Availability of the BIR Electronic Tax Clearance System (eTCS) for Taxpayer-Applicants Registered under Revenue Region (RR) No. 1 – Ilocos Region, RR No. 2 – Cordillera Administrative Region, RR No. 3 – Cagayan Valley, RR No. 4 – Central Luzon, RR No. 5 – CaMaNaVa and Bulacan, RR No. 6 – City of Manila and Palawan, RR No. 9A – CaBaMiRo, RR No. 9B – LaQueMar, RR No. 10 – Bicol Region, RR No. 11 – Western Visayas Region, RR No. 12 – Negros Island Region, RR No. 13 – Central Visayas Region, RR No. 14 – Eastern Visayas Region, RR No. 15 – Zamboanga Peninsula and Tawi-Tawi, RR No. 16 – Northern Mindanao, RR No. 17 – Caraga Region, RR No. 18 – South Central Mindanao and RR No. 19 – Davao RegionJul 9, 2026View
RMC No. 75-2026Frequently Asked Questions Relative to the Application for One-Time Transaction (ONETT) Computation Sheet (OCS) and Electronic Certificate Authorizing Registration (eCAR) of PropertiesJul 8, 2026View
RMC No. 73-2026Tax treatment of activities undertaken pursuant to the Letter of Agreement on narcotics control and law enforcement between the government of the Republic of the Philippines and the government of the United States of AmericaJul 1, 2026View
RMC No. 72-2026Clarifying the Tax Treatment of Transfers of Proprietary Club Shares held under Nominee or Trust Agreements, Dispensing with Prior Confirmatory Ruling Subject to Post-Audit VerificationJun 30, 2026View
RMC No. 70-2026Missing Triplicate Copy of Unused/Unissued BIR Form No. 0423 – Apprehension SlipJun 22, 2026View
RMC No. 69-2026Lost Three (3) Sets of Unused/Unissued BIR Form No. 0535 – Taxpayer Information SheetJun 22, 2026View
RMC No. 68-2026Missing One (1) Set of Unused/Unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesJun 22, 2026View
RMC No. 67-2026Lost Several BIR Form No. 0535 – Taxpayer Information SheetJun 22, 2026View
RMC No. 66-2026Lost Five (5) Sets of Unused/Unissued BIR Form No. 0535 – Taxpayer Information SheetJun 22, 2026View
RMC No. 65-2026Lost Two (2) Sets of Unused/Unissued BIR Form No. 0423 – Apprrehension SlipJun 22, 2026View
RMC No. 62-2026Extends the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers affected by the recent earthquake in Revenue Region No. 18 – South Central MindanaoJun 9, 2026View
RMC No. 48-2026Lost Two (2) Pads of Used/Filled-Up but Unissued BIR Form No. 2302 – Tax Subsidy Availment CertificateMay 21, 2026View
RMC No. 47-2026Prescribing Simplified and Streamlined Guidelines and Procedures in the Closure and/or Cancellation of Business Registration with the Bureau of Internal RevenueMay 19, 2026View
RMC No. 37-2026Amending Pertinent Provisions of Revenue Memorandum Circular No. 20-2026 to Include Electronic Filing of BIR Form No. 1701-MS Through the BIR Offline eBIRForms Package 7.9.6Apr 28, 2026View
RMC No. 33-2026Provides clarification on the filing and payment of Estate Tax under the Estate Tax AmnestyApr 27, 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. 18-2026Damaged Various Copies of Used/Issued Accountable FormsMar 9, 2026View
RMC No. 17-2026Lost Five (5) Pads of Unused/Unissued BIR Form No. AF51 – Accountable Form No. 51Mar 9, 2026View
RMC No. 16-2026Lost Thirty-Two (32) Sets of Unused/Unissued BIR Form No. 0423 – Apprehension SlipMar 9, 2026View
RMC No. 15-2026Lost Original and Duplicate Copies of Used/Filled-Up but Unissued BIR Form No. 1966 – Electronic Letter of AuthorityMar 9, 2026View