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 52 results: Memorandum Circulars on Capital gains tax

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. 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. 109-2025Clarification on the Coverage of Audit Suspension Under Revenue Memorandum Circular No. 107-2025Dec 12, 2025View
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. 31-2025Clarification on the provisions on the applicable taxes due on sale of property considered as ordinary assets of the seller and other relevant mattersApr 7, 2025View
RMC No. 89-2024Clarifying the taxability of income derived by Local Government Units engaged in proprietary functionsAug 13, 2024View
RMC No. 99-2023Clarifies the applicable taxes due on sale of real property considered as ordinary assets of the seller and other relevant mattersOct 3, 2023View
RMC No. 79-2023Announces the availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q and 2552 in the Electronic Filing and Payment System (eFPS)Aug 8, 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. 23-2023Amends RMC No. 48-2018 on the classification and processing time of One-Time TransactionsFeb 17, 2023View
RMC No. 143-2022Clarifies issues relative to Revenue Regulations No. 13-2022 on Income Tax treatment of equity-based compensationNov 9, 2022View
RMC No. 77-2022Suspends all pending Letters of Authority/Mission Orders as of May 30, 2022 and requires the submission of inventory thereafterMay 30, 2022View
RMC No. 19-2022Provides clarification and guidance on Section 8 of RR No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the NIRC of 1997, as amended by RA No. 11534 (CREATE)Feb 4, 2022View
RMC No. 6-2022Clarifies the Documentary Stamp Tax imposed under Section 175 of the 1997 Tax Code, as amended, on transfer of shares of stocksJan 18, 2022View
RMC No. 119-2021Announces the availability of revised BIR Form Nos. 1707 and 1707-A Version April 2021Dec 13, 2021View
RMC No. 111-2021Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.2Oct 21, 2021View
RMC No. 127-2020Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020Dec 4, 2020View
RMC No. 12-2020Circularizes the availability of the revised BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange (LSE) or Through Initial and/or Secondary Public Offering)] January 2018 (ENCS)Feb 7, 2020View
RMC No. 56-2019Clarifies the reckoning period for the payment of Documentary Stamp Tax on original issue of shares of stocksMay 29, 2019View
RMC No. 30-2019Clarifies Section 100 of NIRC of 1997 as amended by RA No. 10963 (TRAIN Law) in relation to Sale of Shares of Stock Not Traded or ListedFeb 28, 2019View
RMC No. 19-2019Prescribes various revised BIR Forms (Version January 2018)Jan 30, 2019View
RMC No. 19-2018Clarifies the basis for the computation of Capital Gains Tax and Documentary Stamp Taxes in sale transactions of real property previously mortgaged at a value higher than its zonal or fair market valueMar 19, 2018View
RMC No. 35-2017Clarifies the imposition of Capital Gains Tax on sale, exchange or other disposition of real propertiesApr 27, 2017View
RMC No. 70-2016Suspends all audit of the BIR effective July 1, 2016 and requires the submission of inventory of pending Letters of Authority/Letter Notices as of June 30, 2016Jul 1, 2016View