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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 73 results: Memorandum Circulars on Non-profit and donees

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 90-2026Clarification on the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority of the Bangsamoro Autonomous Region in Muslim MindanaoAug 11, 2026View
RMC No. 83-2026Circularizing Executive Order No. 117 (S. 2026): Streamlining the Accreditation System for Donee Institutions and Designating the Department of Social Welfare and Development as the Sole Accrediting Entity for Social Welfare and Development Agencies, Amending Executive Order No. 720 (S. 2008)Jul 22, 2026View
RMC No. 71-2026Clarification on the Extension of the Validity of Certificates of Compliance (COC) for Purposes of the Evaluation and Processing of Applications for Certificate of Tax Exemption (CTE) for Cooperatives Pursuant to the Cooperative Development Authority Memorandum Circular No. 2026-07, Series of 2026Jun 24, 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. 84-2025Circularizing DOF Department Order No. 012-2025 re: "Revised Schedule of Filing Fees Imposed on Applications for Tax Exemption Indorsements (TEIs) and Non-TEIs in the Revenue Office"Sep 16, 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. 61-2025Circularizing Section 27 of RA No. 12214, titled "An Act Amending Sections 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, and 258 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Jun 19, 2025View
RMC No. 38-2025Clarification on the requirement of submission of Taxpayer Identification Number of cooperative members for the issuance of Certificate of Tax Exemption in relation to RMC No. 158-2022Apr 23, 2025View
RMC No. 123-2024Clarification on the validity of a Certificate of Tax Exemption issued to certain corporationsNov 15, 2024View
RMC No. 110-2024Circularizing Memorandum Order No. 29, titled "Granting Travel Tax Exemption to All Travelers Departing from All International Airports and Seaports in Mindanao and Palawan to Any Destination in the East ASEAN Growth Area"Sep 25, 2024View
RMC No. 13-2024Clarification on the treatment of retirement benefits expense for financial reporting and tax purposesJan 22, 2024View
RMC No. 7-2024Reversion of the Value-Added Tax exemption of transactions specified under Section 109 (BB) of the National Internal Revenue Code (Tax Code) of 1997, as amendedJan 11, 2024View
RMC No. 118-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of September 2023Nov 6, 2023View
RMC No. 74-2023Prescribes Sworn Statement and Sworn Declaration to be submitted relative to the compliance requirements in availing the Income Tax exemption of foreign-sourced dividends received by domestic corporationJul 5, 2023View
RMC No. 26-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of January 2023Feb 27, 2023View
RMC No. 159-2022Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of December 2022Dec 27, 2022View
RMC No. 158-2022Clarifies the effect of non-submission of a cooperative of the Taxpayer Identification Number (TIN) of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE) pursuant to Item A3 of RMC No. 124-2020 and corresponding penalties to be imposed thereofDec 27, 2022View
RMC No. 151-2022Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of November 2022Dec 7, 2022View
RMC No. 144-2022Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of October 2022Nov 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. 74-2022Circularizes the Updated List of Accredited Microfinance NGOs as of May 2022May 24, 2022View
RMC No. 48-2022Revises provisions on the submission of financial statements of cooperatives registered under the Cooperative Development Authority as a requirement for the renewal of Certificate of Tax Exemption of cooperatives pursuant to RMO No. 76-2010Apr 20, 2022View
RMC No. 106-2021Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs)Oct 13, 2021View
RMC No. 57-2021Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic)May 3, 2021View