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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 135 results: Memorandum Circulars issued in 2024

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 135-2024Circularizing Republic Act No. 12066, titled "An Act Amending Sections 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, And 311, and Adding New Sections 135-A, 295-A, 296-A, and 297-A of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Dec 18, 2024View
RMC No. 134-2024Circularizing Republic Act No. 12063, titled “An Act Institutionalizing the Enterprise-Based Education and Training Framework and Appropriating Funds Therefor”Dec 18, 2024View
RMC No. 133-2024Amending certain provisions of Revenue Memorandum Circular No. 56-2024 on the issuance of Electronic Certificate Authorizing Registration relative to One-Time TransactionDec 18, 2024View
RMC No. 132-2024Further clarifying the tax treatment of the Philippine Amusement and Gaming Corporation, its Licensees and ContracteesDec 9, 2024View
RMC No. 131-2024Publishing the full text of the October 14, 2024 letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) endorsing updates to the list of VAT-exempt products under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)Dec 3, 2024View
RMC No. 130-2024Circularizing the Implementing Rules and Regulations of Republic Act No. 11698, entitled "An act regulating the use and other activities related to vintage automobiles and other historical, classic, or collector motor vehicles, and providing for their exemption from the standards and restrictions set by laws, and regulations issued after the date of their manufacture"Dec 3, 2024View
RMC No. 129-2024Circularizing Republic Act No. 10659, entitled "An Act Promoting and Supporting the Competitiveness of the Sugarcane Industry and for Other Purposes"Nov 25, 2024View
RMC No. 128-2024Providing extension of the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers within the jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were affected by Typhoons "Kristine", "Leon", "Marcel", "Nika", "Ofel" and "Pepito"Nov 25, 2024View
RMC No. 127-2024Waiver/removal of the certification fee in the processing of application for certificate of exemption for scholarship and job/livelihood programsNov 18, 2024View
RMC No. 126-2024Circularizing Republic Act 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"Nov 15, 2024View
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. 124-2024Circularizing ERC Resolution No. 10, Series of 2023, titled "A Resolution Suspending the Inclusion of the National Franchise Tax of the National Grid Corporation of the Philippines in the Total Monthly Transmission Cost Billing of Distribution Utilities"Nov 15, 2024View
RMC No. 123-2024Clarification on the validity of a Certificate of Tax Exemption issued to certain corporationsNov 15, 2024View
RMC No. 122-2024Publishing the full texts of the Memorandum of Agreement and Data Sharing Agreement between the Bureau of Internal Revenue and the Securities and Exchange CommissionNov 12, 2024View
RMC No. 121-2024Lost two (2) pads of unused/unissued BIR Form No. 2524 — Revenue Official ReceiptNov 12, 2024View
RMC No. 120-2024Circularizing the Updated List of Accredited Microfinance Non-Government OrganizationsNov 5, 2024View
RMC No. 119-2024Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by Typhoon "Kristine."Oct 25, 2024View
RMC No. 118-2024Circularizing the updated list of accredited Microfinance Non-Government OrganizationsOct 21, 2024View
RMC No. 117-2024Circularizing the availability of the revised BIR Form No. 1900 [Application for Permit to Use Loose-Leaf Books of Accounts/Invoices and Other Accounting Records] October 2024 (ENCS)Oct 18, 2024View
RMC No. 116-2024Clarifying the provisions of Republic Act No. 11976, or Otherwise Known as the "Ease of Paying Taxes Act", applicable to the Power IndustryOct 18, 2024View
RMC No. 115-2024Clarification of certain policies and procedures relative to the implementation of the Risk-Based Approach in the verification and processing of Value-Added Tax (VAT) Refund Claims, as introduced in Republic Act No. 11976, Otherwise Known as the "Ease of Paying Taxes Act"Oct 18, 2024View
RMC No. 114-2024Circularizing Department Order No. 072-2024 revoking the implementation of Department Order No. 062-2024 and filing of refund for taxes erroneously paidOct 18, 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. 112-2024Clarification on the guidelines on proper sale and affixture of loose documentary stamps to taxable documents under Revenue Memorandum Circular No. 92-2024Oct 15, 2024View
RMC No. 111-2024Publishing the full text of the Memorandum of Agreement (MOA) between the Bureau of Internal Revenue (BIR) and its multi-sectoral partnersSep 26, 2024View