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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 126 results: Memorandum Circulars issued in 2023

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 126-2023Circularizes Memorandum Circular No. 15 issued by the Office of the President, titled "Updating the Inventory of Exceptions to the Right to Access Information Under Executive Order No. 02, (S. 2016)”Dec 27, 2023View
RMC No. 125-2023Announces the availability of additional features and functionalities of the Enhanced Monitoring and Managing Administrative Cases (EMMAC)Dec 21, 2023View
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. 124-2023Circularizes Memorandum Circular No. 37, titled "Directing the Urgent Implementation of the National Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financing Strategy 2023-2027, and Enjoining All Concerned Agencies to Fully Support and Actively Participate in the Conduct of Money Laundering/Terrorism Financing National Risk Assessment"Dec 12, 2023View
RMC No. 122-2023Announces the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4.1Dec 1, 2023View
RMC No. 121-2023Announces the updated features and functionalities of the Online Registration and Update System (ORUS)Nov 29, 2023View
RMC No. 120-2023Announces the availability, use and acceptance of Taxpayer Identification Number (TIN) IDNov 29, 2023View
RMC No. 119-2023Notifies the loss of one (1) set of unused/unissued BIR Form No. 0535 — Taxpayer Information SheetNov 16, 2023View
RMC No. 118-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of September 2023Nov 6, 2023View
RMC No. 117-2023Notifies the loss of the original copy of unused/unissued BIR Form No. 1966 – Electronic Letter of AuthorityNov 3, 2023View
RMC No. 116-2023Notifies the loss of one (1) set and original copy of unused/unissued BIR Form No. 2313-P — Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Personal PropertiesNov 3, 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. 114-2023Temporary suspension of the opening of Escrow Account pursuant to RMO No. 29-2022Oct 27, 2023View
RMC No. 113-2023Circularizes the Implementing Rules and Regulations of the Maharlika Investment Fund Act of 2023 (RA No. 11954)Oct 17, 2023View
RMC No. 112-2023Clarifies the duty of the Food and Drug Administration to determine classification of beverages pursuant to Sec. 150-B of the NIRC of 1997, as amended, and as implemented by RR No. 20-2018Oct 17, 2023View
RMC No. 111-2023Announces the availability of Wage Orders issued by the Regional Tripartite Wages and Productivity Board (RTWPB) in the BIR WebsiteOct 16, 2023View
RMC No. 110-2023Notifies the loss of ten (10) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetOct 16, 2023View
RMC No. 109-2023Announces the availability of the Taxpayer Registration-Related Applications (TRRA) PortalOct 13, 2023View
RMC No. 108-2023Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under Region III (Central Luzon) as prescribed by Wage Order No. RBIII-24Oct 10, 2023View
RMC No. 107-2023Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under Region II (Cagayan Valley) as prescribed by Wage Order No. RTWPB 2-22Oct 10, 2023View
RMC No. 106-2023Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under Region XII (SOCCSKSARGEN) as prescribed by Wage Order No. RB XII-23Oct 10, 2023View
RMC No. 105-2023Provides clarification and guidance on the affixture of internal revenue stamps on vapor products pursuant to Section 9 of RR No. 18-2021 and Section 4 (H) of RR No. 14-2022Oct 10, 2023View
RMC No. 104-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of September 2023Oct 6, 2023View
RMC No. 103-2023Notifies the loss of two (2) sets of unused/unissued accountable formsOct 4, 2023View
RMC No. 102-2023Notifies the loss of twenty-four (24) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information SheetOct 4, 2023View