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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 290 results: Memorandum Circulars on Employees and compensation

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. 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. 23-2026Clarifying the Provisions of Revenue Regulations No. 13-2025, the Consolidated Provisions to Simplify and Streamline the Procedures and Requirements Relative to the Availment of the Tax Exemptions and Incentives Granted to the Participating Private Entities under Republic Act No. 8525 (Adopt-a-School Act of 1998), Republic Act No. 12063 (Enterprise-Based Education and Training (EBET) Framework Act), and the Tax CodeMar 30, 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. 105-2025Clarifying the Taxability of Health Emergency Allowance Granted Under Republic Act No. 11712, Otherwise Known as the "Public Health Emergency Benefits and Allowances for Health Care Workers Act"Nov 12, 2025View
RMC No. 97-2025Circularizing the Availability of the Revised BIR Registration FormsOct 30, 2025View
RMC No. 45-2025Circularizing Cooperative Development Authority, Department of Finance and Bureau of Internal Revenue Joint Administrative Order No. 001-2025 entitled "Rules to Implement the Penalty Provision under Section 308 of the NIRC of 1997, as amended by R.A. No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, as implemented by Department of Finance, Department of Trade and Industry Joint Administrative Order (DOF-DTI JAO) No. 001-2023, issued on 9 March 2023."Apr 30, 2025View
RMC No. 34-2025Guidelines in the Filing of Annual Income Tax Returns and Payment of Taxes Due Thereon for Calendar Year 2024Apr 8, 2025View
RMC No. 22-2025CY 2025 BIR Priority Programs and ProjectsMar 24, 2025View
RMC No. 15-2025Availability of the Alphalist Data Entry and Validation Module Version 7.4Feb 25, 2025View
RMC No. 5-2025Amending certain provisions of RMC Nos. 11-2024. 12-2024, 13-2024 and 19-2024, provide clarifications/ transitory provisions and to align them with the provisions of R.A. No. 11976, (EOPT Act), its Implementing Rules and Regulations and other issuancesJan 16, 2025View
RMC No. 4-2025Publishing the full text of COMELEC Law Department Memorandum No. 24-09122 dated December 26, 2024 in connection with the 2025 National and Local Elections, and Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) Parliamentary ElectionsJan 14, 2025View
RMC No. 123-2024Clarification on the validity of a Certificate of Tax Exemption issued to certain corporationsNov 15, 2024View
RMC No. 107-2024Clarification on the taxability of the medical allowance granted to qualified government civilian personnel under Executive Order No. 64, series of 2024Sep 16, 2024View
RMC No. 90-2024Online Employee Request Form for Certificate of Employment, Service Record, Assignment Record and copies of documents in the 201 fileAug 13, 2024View
RMC No. 88-2024Publishing the full text of the Memorandum of Agreement between the BIR and the Philippine-Chinese Charitable Association, Inc., owner and operator of the Chinese General Hospital and Medical CenterAug 8, 2024View
RMC No. 42-2024CY 2024 BIR Priority Programs and ProjectsMar 19, 2024View
RMC No. 31-2024Clarification on TIN Verification being required by employers from newly-hired employeesFeb 27, 2024View
RMC No. 29-2024Extension of the deadline for the submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) and clarifications in relation thereofFeb 26, 2024View
RMC No. 25-2024Amending the pertinent provisions of Revenue Memorandum Circular No. 16-2024 extending the deadline of submission of Alphabetical List of Employees/Payees from whom taxes were withheldFeb 13, 2024View
RMC No. 16-2024Extension of the deadline for the submission of alphabetical list of employees/payees from whom taxes were withheldJan 26, 2024View
RMC No. 13-2024Clarification on the treatment of retirement benefits expense for financial reporting and tax purposesJan 22, 2024View
RMC No. 10-2024Announcing the availability of Branch Account Registration in Online Registration and Update SystemJan 22, 2024View
RMC No. 6-2024Publishing the full text of the Joint Administrative Order No. 001-2023 guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives; and full text of Fiscal Incentives Review Board (FIRB) – Advisory No. 017-2023 regarding the availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023)Jan 10, 2024View
RMC No. 121-2023Announces the updated features and functionalities of the Online Registration and Update System (ORUS)Nov 29, 2023View