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Showing 130 results: Memorandum Circulars on Deadlines and extensions

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 99-2026Reiteration of the Requirement to Post Proof of BIR Registration Under Revenue Regulations Nos. 7-2024 and 15-2024 and Extension of the Period for Compliance with the Display of the BIR Registration Seal BadgeSep 24, 2026View
RMC No. 95-2026Providing Extension of the Deadlines for the Filing of Tax Returns of Corresponding Taxes due Thereon, Including Submission of Required Documents for Taxpayers due to Unavailability of eBIRForms Offline PackageAug 14, 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. 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. 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. 55-2026Obligation of Electronic Marketplace Operators and Digital Financial Services Providers on the submission of the prescribed Alphabetical List of Employees/PayeesMay 26, 2026View
RMC No. 46-2026Prescribes the Procedures and Deadline on the Submission of 2025 Audited Financial Statements and Other Attachments Through the Electronic Audited Financial Statements Systems / Submission Facility.May 18, 2026View
RMC No. 39-2026Clarification on the Deadline for the Submission of Required Attachments to 2025 Annual Income Tax ReturnsApr 30, 2026View
RMC No. 35-2026Clarifying the Deadline of Filing of Request for Reconsideration of the Full or Partial Denial of the Claim for VAT/Excise Tax Refund Within the National Office Pursuant to Revenue Regulations No. 8-2025 and Request for Reconsideration of the Final Decision on Disputed Assessment Pursuant to Revenue Regulations No. 12-99, as Amended, in Light of Memorandum Circular No. 114 Dated March 6, 2026Apr 28, 2026View
RMC No. 33-2026Provides clarification on the filing and payment of Estate Tax under the Estate Tax AmnestyApr 27, 2026View
RMC No. 30-2026Extension of the deadline for the Filing of 2025 Annual Income Tax Returns and Payment of the Corresponding Taxes Due Thereon Including Submission of Required AttachmentsApr 14, 2026View
RMC No. 26-2026Circularizing Anti-Red Tape Authority (ARTA) Advisory No. 2026-007, Series of 2026, entitled "Reiteration on the Deadline of Submission of the Compliances under R.A. 11032, or the Ease of Doing Business and Efficient Government Service Delivery Act of 2018, and its Implementing Rules and Regulations (IRR)"Apr 6, 2026View
RMC No. 14-2026Clarifying Revenue Memorandum Circular No. 8-2026 on the Lifting of the Suspension of Tax Audit and Field Operations, Revenue Memorandum Order (RMO) No. 1-2026, and RMO No. 6-2026 on the Implementation of Revised Audit Policies, Procedures, and SafeguardsMar 4, 2026View
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. 6-2026Providing Extension of Deadlines for Filing of Tax Return and Payment of VAT due of Nonresident Digital Service ProvidersJan 26, 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. 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. 101-2025Providing Extension of Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents Due in November 2025, for Taxpayers Within Areas that were Affected by Super Typhoon "Uwan"Nov 11, 2025View
RMC No. 100-2025Expanding the coverage of RMC No. 99-2025 to additional areas affected by Severe Typhoon "Tino" for the filing of tax returns and payment of taxes due thereon, including the submission of other required documentsNov 7, 2025View
RMC No. 99-2025Providing Extension of Deadlines for Filing, Payment of Taxes, and Submission of Documents Falling Due in November 2025 for Taxpayers in Areas Affected by Severe Typhoon "Tino"Nov 7, 2025View
RMC No. 88-2025Providing Extension of Deadlines for Filing, Payment of Taxes, and Submission of Documents Falling Due in October 2025 for Taxpayers Affected by the Recent Cebu EarthquakeOct 2, 2025View
RMC No. 79-2025Providing extension of deadline for filing of Tax Returns and payment of VAT due of Nonresident Digital Service Provider pursuant to Republic Act No. 12023Jul 31, 2025View
RMC No. 77-2025Expanding 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 documentsJul 25, 2025View
RMC No. 76-2025Extension 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, 2025View
RMC No. 75-2025Providing 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, 2025View