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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 54 results: Memorandum Circulars on Estate and donor's tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 33-2026Provides clarification on the filing and payment of Estate Tax under the Estate Tax AmnestyApr 27, 2026View
RMC No. 32-2026Circularizing Joint Administrative Order No. 001-2025 entitled "GUIDELINES ON THE TREATMENT OF DONATIONS TO THE NATIONAL DAIRY AUTHORITY (NDA)"Apr 20, 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. 10-2026Clarifying the Tax Treatment, Documentation Requirements, and Filing of Return and Payment of Donor's Tax for Donations Consisting Purely of CashFeb 4, 2026View
RMC No. 40-2025Clarification on the submission of proof of settlement of estate pursuant to Revenue Regulations No. 10-2023Apr 24, 2025View
RMC No. 28-2025Amending further RMC No. 48-2018, as amended by RMC No. 23-2023, on the classification and processing time of One-Time Transactions (ONETTs)Apr 4, 2025View
RMC No. 16-2025Tax compliance reminders for the May 12, 2025 National and Local ElectionsFeb 26, 2025View
RMC No. 12-2025Circularizing the approved 2024 National Priority Plan as prepared by the National Economic and Development AuthorityFeb 13, 2025View
RMC No. 134-2024Circularizing Republic Act No. 12063, titled “An Act Institutionalizing the Enterprise-Based Education and Training Framework and Appropriating Funds Therefor”Dec 18, 2024View
RMC No. 77-2024Clarification on the invoicing requirements provided under Revenue Regulations (RR) No. 7-2024, as amended by RR No. 11-2024Jul 11, 2024View
RMC No. 97-2023Provides tax compliance reminders to all candidates and other participants in any national or local elections, including Barangay or Sangguniang Kabataan (SK) ElectionsSep 22, 2023View
RMC No. 83-2023Circularizes RA No. 11956 (An Act Further Amending Republic Act No. 11213, Otherwise Known as the “Tax Amnesty Act”, as Amended by Republic Act No. 11569, by Extending the Period of Availment of the Estate Tax Amnesty Until June 14, 2025, and for Other Purposes)Aug 14, 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. 78-2022Clarifies the Income Tax treatment of the different classifications of educational insitutions and their tax obligationsJun 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. 22-2022Provides Tax Compliance Reminders for the May 9, 2022 National and Local ElectionsFeb 21, 2022View
RMC No. 94-2021Clarifies the computation of Donor's Tax in case the heir waves/renounces his share from the specific property forming part of the estate of the decedentAug 10, 2021View
RMC No. 33-2021Announces the availability of the Offline Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8Mar 3, 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. 115-2020Clarifies the issuance of Certificate of Zonal Values of Real PropertiesOct 21, 2020View
RMC No. 90-2020Circularizes RA Nos. 11259, 11284 and 11283Aug 27, 2020View
RMC No. 89-2020Circularizes Republic Act No. 11336, entitled "An Act Converting the Carlos Hilado Memorial State College in the City of Talisay, and all its Satellite Campuses located in the City of Bacolod and in the Municipality of Binalbagan, all in the Province of Negros Occidental, into a State University to be known as The Carlos Hilado Memorial State University, and Appropriating Funds Therefor"Aug 27, 2020View
RMC No. 88-2020Circularizes Republic Act No. 11334, entitled "An Act Converting the Marinduque State College in the Municipality of Boac, Province of Marinduque into a State University, to be known as the Marinduque State University, and Appropriating Funds Therefor"Aug 27, 2020View
RMC No. 87-2020Circularizes Republic Act No. 11335, entitled "An Act Converting the Guimaras State College in the Province of Guimaras, into a State University, and Appropriating Funds Therefor"Aug 27, 2020View
RMC No. 138-2019Publishes the full text of the Department of Agriculture’s Administrative Circular No. 08, Series of 2019 re: The Implementing Rules and Regulations of RA No. 11321 entitled “An Act Instituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture” (The Sagip Saka Act)Dec 18, 2019View