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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 69 results: Memorandum Circulars on Individuals and professionals

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 47-2026Prescribing Simplified and Streamlined Guidelines and Procedures in the Closure and/or Cancellation of Business Registration with the Bureau of Internal RevenueMay 19, 2026View
RMC No. 38-2026Prescribing the Issuance and Posting of the BIR Registration Seal Badge on Online Websites, E-Commerce or E-Marketplace Seller/Merchant's Page and Other Platforms, and Announcing the Availability of QR Code in the BIR Certificate of RegistrationApr 29, 2026View
RMC No. 97-2025Circularizing the Availability of the Revised BIR Registration FormsOct 30, 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. 53-2024Availability of the revised BIR Registration Forms relative to the implementation of Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes (EOPT) Act"Apr 11, 2024View
RMC No. 37-2024Availability of TIN Inquiry thru electronic mail (eMail)Mar 14, 2024View
RMC No. 123-2023Circularizes the “Code of Professional Responsibility and Accountability”, or the rules governing “The Norms of Conduct and Ethical Standards in the Legal Profession,” and “Supreme Court of the Philippines EN BANC Resolution A.M. No. 22-09-01-SC dated April 11, 2023Dec 14, 2023View
RMC No. 115-2023Classifies the costs associated with franchises, concessions, licenses, rights, operations agreements or similar arrangements (herein referred to as Licenses or Rights) granted by the government to operate a public service, including public utility as an Administrative Cost instead of "Direct Cost of Services", for purposes of computing the gross income to determine the Optional Standard Deduction (OSD) under Section 34 (L) of the Tax Code of 1997, as amended by Section 3 of Republic Act (RA) No. 9504Oct 31, 2023View
RMC No. 69-2023Reverts the rates of Percentage Tax, Minimum Corporate Income Tax, and Regular Corporate Income Tax on proprietary educational institutions and not for profit hospitals, pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act [CREATE])Aug 4, 2023View
RMC No. 60-2023Announces the availability of the enhanced BIR Registration Forms relative to the implementation of Ease of Doing Business and Efficient Government Service Delivery Act of 2018May 23, 2023View
RMC No. 71-2022Circularizes DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, titled ”Guidelines on the Provision of the Mandatory Statutory Benefits And Privileges of the Senior Citizens And Persons With Disabilities on their Purchases through Online (E-Commerce) and Phone Call/SMS"May 18, 2022View
RMC No. 61-2022Announces the availability of Central Business Portal (CBP) for online registration of all types of corporations, partnerships and sole proprietorsApr 28, 2022View
RMC No. 97-2021Clarifies the taxation of any income received by social media influencersAug 16, 2021View
RMC No. 67-2021Clarifies the issues relative to the temporary reduction of Percentage Tax rate imposed under Section 116 of the NIRC of 1997, as amended by Section 13 of RA No. 11534 (CREATE Act)May 24, 2021View
RMC No. 50-2021Prescribes guidelines in the filing and payment of Annual Income Tax Return by Non-Individual Taxpayers for the Taxable Years Ending July 31, 2020 to June 30, 2021Apr 8, 2021View
RMC No. 131-2020Circularizes the flyers for professionals, corporations and online sellersDec 10, 2020View
RMC No. 110-2020Clarifies the proper modes of service of an electronic Letter of AuthorityOct 6, 2020View
RMC No. 60-2020Notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIRJun 10, 2020View
RMC No. 16-2020Circularizes the availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.6Feb 27, 2020View
RMC No. 3-2020Circularizes the availability of the revised BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) January 2018 (ENCS)Jan 3, 2020View
RMC No. 134-2019Announces the availability of the Revised BIR Form No. 1702-EX (Annual Income Tax Return) January 2018 (ENCS) Version 2Dec 5, 2019View
RMC No. 118-2019Announces the availability of the eRegistration (eREG) System to Corporate or Non-Individual Taxpayer-EmployersNov 8, 2019View
RMC No. 101-2019Circularizes the revised policies on training/learning and development requirements for Division Chief and Executive/Managerial positions in governmentOct 2, 2019View
RMC No. 80-2019Publishes the full text of various Republic ActsAug 13, 2019View
RMC No. 46-2019Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2018Apr 12, 2019View