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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 72 results: Memorandum Circulars on Large taxpayers

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 79-2026Clarifying the Provisions of Revenue Regulations No. 24-2025 on the Imposition of Creditable Withholding Tax on Top Withholding AgentsJul 20, 2026View
RMC No. 76-2026Availability of the BIR Electronic Tax Clearance System (eTCS) for Taxpayer-Applicants Registered under Revenue Region (RR) No. 1 – Ilocos Region, RR No. 2 – Cordillera Administrative Region, RR No. 3 – Cagayan Valley, RR No. 4 – Central Luzon, RR No. 5 – CaMaNaVa and Bulacan, RR No. 6 – City of Manila and Palawan, RR No. 9A – CaBaMiRo, RR No. 9B – LaQueMar, RR No. 10 – Bicol Region, RR No. 11 – Western Visayas Region, RR No. 12 – Negros Island Region, RR No. 13 – Central Visayas Region, RR No. 14 – Eastern Visayas Region, RR No. 15 – Zamboanga Peninsula and Tawi-Tawi, RR No. 16 – Northern Mindanao, RR No. 17 – Caraga Region, RR No. 18 – South Central Mindanao and RR No. 19 – Davao RegionJul 9, 2026View
RMC No. 53-2026Announcing the Availability of the Taxpayer Portal and its Pilot Implementation to Large Taxpayers ServiceMay 26, 2026View
RMC No. 36-2026Availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0Apr 28, 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. 107-2025Suspension of all Audit and Other Field Operations of the Bureau of Internal Revenue Until Lifted by the Commissioner of Internal RevenueNov 24, 2025View
RMC No. 94-2025Supplemental Policies on the Processing of Refund/Credit of Excise Tax Associated with Unused Internal Revenue Stamps for Cigarettes, Heated Tobacco Products and Vape ProductsOct 27, 2025View
RMC No. 125-2024Amending certain provisions of Revenue Memorandum Circular No. 095-2017, Providing Guidelines on the Tax Treatment of the Government Securities Repurchase Transactions Governed by the Global Master Repurchase AgreementNov 15, 2024View
RMC No. 113-2024Announcing the availability of update of taxpayer classification, and resumption of business registration and other registration-related transactions in the Online Registration and Update SystemOct 15, 2024View
RMC No. 75-2024Prescribing the mandatory requirements for claims for tax credit or refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in relation to Section 204(C) and 229 of the National Internal Revenue Code of 1997, as amended, except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMC No. 74-2024Prescribing the mandatory requirements for claims for credit/refund of taxes erroneously or illegally received or collected or penalties imposed without authority pursuant to Setion 204(C), in relation to Section 229 of the National Internal Revenue Code of 1997, as amended, except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMC No. 52-2024Availability of the BIR Electronic Tax Clearance System (eTCS) for taxpayer-applicants registered under Revenue Region No. 8A – Makati City as the pilot regionApr 8, 2024View
RMC No. 12-2024Clarifies the treatment of foreign currency transactions for financial reporting and internal revenue tax purposesJan 22, 2024View
RMC No. 54-2023Announces the availability of the revised BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products] August 2022 (ENCS)May 16, 2023View
RMC No. 33-2023Clarifies the issuance and enforcement of Subpoena Duces TecumMar 17, 2023View
RMC No. 21-2023Clarifies Section 5 of RR No. 18-2021 on the posting of export bond prior to removal of tobacco products, heated tobacco products and vapor products for export from place of manufactureFeb 16, 2023View
RMC No. 121-2022Prescribes the guidelines on the lifting of suspension of field audit and operations pursuant to Revenue Memorandum Circular No. 77-2022Aug 22, 2022View
RMC No. 67-2022Amends certain portions of RMC No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuances of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for interim Performance-Based BonusMay 4, 2022View
RMC No. 63-2022Clarifies the proper taxable base of Excise Tax in the manufacturer’s/assembler’s or importer’s sworn statement and integration of the monitoring, supervision and reporting of excisable products under Revenue Administrative Order No. 2-2014Apr 28, 2022View
RMC No. 90-2021Provides specific guidelines and procedures on the utilization of Tax Payment Certificate (TPC) issued under the Comprehensive Automotive Resurgence Strategy (CARS) ProgramJul 28, 2021View
RMC No. 66-2021Announces the availability of BIR Form Nos. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) and 1702Qv2008C in the Electronic Bureau of Internal Revenue Forms (eBIRForms)May 24, 2021View
RMC No. 54-2021Clarifies certain provisions of Revenue Regulations No. 34-2020Apr 27, 2021View
RMC No. 22-2021Prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020Feb 18, 2021View
RMC No. 16-2021Prescribes the guidelines in the submission of list of recipients of income exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act), as implemented under RR No. 29-2020Jan 28, 2021View
RMC No. 6-2021Prescribes the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS)Jan 8, 2021View