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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 74 results: Memorandum Circulars on Non-residents and foreign

BIR issuances
No. of Issuance Subject Date of Issue Action
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. 57-2026Clarifies the inclusion of jackpot prizes from casino and other gambling activities within the statutory definition of "winnings" subject to final tax pursuant to Sections 24(B)(1), 25(A)(1) and 25(B) of the National Internal Revenue Code of 1997, as Amended.May 26, 2026View
RMC No. 44-2026Circularizing Department of Finance (DOF) Department Order No. 018-2025, entitled "Guidelines for Accreditation of Value Added Tax (VAT) Refund System Operators Pursuant to Republic Act No. 12079 Otherwise Known as 'An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, As Amended, For the Purpose'"May 13, 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. 6-2026Providing Extension of Deadlines for Filing of Tax Return and Payment of VAT due of Nonresident Digital Service ProvidersJan 26, 2026View
RMC No. 97-2025Circularizing the Availability of the Revised BIR Registration FormsOct 30, 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. 79-2025Providing extension of deadline for filing of Tax Returns and payment of VAT due of Nonresident Digital Service Provider pursuant to Republic Act No. 12023Jul 31, 2025View
RMC No. 78-2025Providing the guidelines and procedures on the registration, filing of returns, and payment of Value-Added Tax (VAT) for Nonresident Digital Service Providers through the VAT on Digital Services PortalJul 29, 2025View
RMC No. 58-2025Further extending the deadline for registration of Non-Resident Digital Service ProvidersJun 11, 2025View
RMC No. 53-2025Circularizing the implementing rules and regulations of Republic Act No. 12079, entitled "An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, as Amended, for the Purpose"Jun 4, 2025View
RMC No. 52-2025Circularizing the availability of BIR Form No. 2550-DS [Value-Added Tax (VAT) Return for Nonresident Digital Service Providers] January 2025May 30, 2025View
RMC No. 49-2025Availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.5May 9, 2025View
RMC No. 47-2025Clarifying the provisions of RR No. 3-2025, implementing RA No. 12023 titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," imposing the Value-Added Tax on Digital ServicesMay 8, 2025View
RMC No. 29-2025Circularizing the RA No. 12079, titled (An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, as Amended, for the Purpose)Apr 7, 2025View
RMC No. 81-2024Tax Treatment of Sukuk (Islamic Bond) as Islamic Banking Arrangement Pursuant to the Tax Neutrality Provision of Republic Act No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) as Implemented by Revenue Regulations No. 17-2020Jul 18, 2024View
RMC No. 71-2024Reiteration of Civil Service Commission (CSC) MC No. 4, s.2022 re: clarification on the policy on employment in the government service of Filipino citizens with dual citizenship pursuant to CSC Resolution No. 2101052 promulgated on December 07, 2021Jul 1, 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. 38-2024Clarifying the issues raised on Revenue Memorandum Circular No. 5-2024Mar 15, 2024View
RMC No. 30-2024Entry into Force, effectivity and applicability of the Philippines-Brunei Double Taxation AgreementFeb 26, 2024View
RMC No. 19-2024Clarifying the tax treatment of interest expense paid or incurred on indebtedness in connection with the taxpayer's profession, trade or business and other related mattersFeb 5, 2024View
RMC No. 8-2024Clarifying the provisions of Revenue Regulations No. 16-2023 imposing Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchantsJan 15, 2024View
RMC No. 5-2024Further clarifying the proper tax treatment of cross-border services in light of the Supreme Court En Banc Decision in Aces Philippines Cellular Satellite Corp. v. Commissioner of Internal Revenue, GR. No. 22668, dated August 30, 2022Jan 10, 2024View
RMC No. 109-2023Announces the availability of the Taxpayer Registration-Related Applications (TRRA) PortalOct 13, 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