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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 291 results: Memorandum Circulars on Income tax

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. 93-2026Circularizing the Implementing Rules and Regulations of Republic Act No. 12253 Otherwise Known as the "Enhanced Fiscal Regime for Large-Scale Metallic Mining Act"Aug 13, 2026View
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. 74-2026Circularizing the Additional List of Personal Equity and Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)Jul 6, 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. 42-2026Clarification on the Submission of the Certificate of Entitlement to Tax Incentives as Attachment to the Annual Income Tax ReturnMay 7, 2026View
RMC No. 39-2026Clarification on the Deadline for the Submission of Required Attachments to 2025 Annual Income Tax ReturnsApr 30, 2026View
RMC No. 36-2026Availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0Apr 28, 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. 24-2026Clarifying the Application of Revenue Memorandum Circular Nos. 5- 2024 and 38-2024 on the Tax Treatment of Cross-Border ServicesMar 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. 3-2026Circularizing Additional List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)Jan 12, 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. 81-2025Reiterating the Criteria and Guidelines on the Deductibility of Ordinary and Necessary Expenses Under Section 34(A)(1)(a) of the National Internal Revenue Code of 1997, as AmendedSep 3, 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. 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. 21-2025Clarifying the proper tax treatment of joint ventures/consortiums formed for the purpose of undertaking construction projects under Section 22 ( B ) of the NIRC of 1997, as amended, in relation to RR Nos. 10-2012 and 14-2023, and the administrative requirements for all joint ventures/consortiums pursuant to Section 236 of the same CodeMar 24, 2025View
RMC No. 14-2025Clarifies certain issues pertaining to the mandatory requirements for tax credit or refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the NIRC of 1997, as AmendeFeb 19, 2025View
RMC No. 12-2025Circularizing the approved 2024 National Priority Plan as prepared by the National Economic and Development AuthorityFeb 13, 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. 135-2024Circularizing Republic Act No. 12066, titled "An Act Amending Sections 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, And 311, and Adding New Sections 135-A, 295-A, 296-A, and 297-A of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Dec 18, 2024View
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. 132-2024Further clarifying the tax treatment of the Philippine Amusement and Gaming Corporation, its Licensees and ContracteesDec 9, 2024View
RMC No. 128-2024Providing 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 Typhoons "Kristine", "Leon", "Marcel", "Nika", "Ofel" and "Pepito"Nov 25, 2024View
RMC No. 116-2024Clarifying the provisions of Republic Act No. 11976, or Otherwise Known as the "Ease of Paying Taxes Act", applicable to the Power IndustryOct 18, 2024View