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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 110 results: Memorandum Circulars issued in 2025

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 110-2025Availability of the 2026 BIR Interactive Tax Calendar on the BIR WebsiteDec 26, 2025View
RMC No. 109-2025Clarification on the Coverage of Audit Suspension Under Revenue Memorandum Circular No. 107-2025Dec 12, 2025View
RMC No. 108-2025Publishing the Full Text of the October 16, 2025 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated List of VAT-Exempt Drugs Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)Dec 9, 2025View
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. 106-2025Inclusion of Additional BIR Forms for Taxpayers Affected by Severe Typhoon "Tino" per Revenue Memorandum Circular (RMC) Nos. 99 and 100-2025 and Additional Revenue District Office for Taxpayers Affected by Super Typhoon "Uwan" per RMC No. 101-2025 for the Filing of Tax Returns, Payment of Taxes Due Thereon, and the Submission of Other Required DocumentsNov 12, 2025View
RMC No. 105-2025Clarifying the Taxability of Health Emergency Allowance Granted Under Republic Act No. 11712, Otherwise Known as the "Public Health Emergency Benefits and Allowances for Health Care Workers Act"Nov 12, 2025View
RMC No. 104-2025Lost Two (2) Sets of Unused/Unissued BIR Form No. 0535 – Taxpayer Information SheetNov 11, 2025View
RMC No. 103-2025Lost Several Sets of Unused/Unissued BIR Form No. 0535 – Taxpayer Information SheetNov 11, 2025View
RMC No. 102-2025Missing Quadruplicate Copy of Unused/Unissued BIR Form No. 0422 – Mission OrderNov 11, 2025View
RMC No. 101-2025Providing Extension of Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents Due in November 2025, for Taxpayers Within Areas that were Affected by Super Typhoon "Uwan"Nov 11, 2025View
RMC No. 100-2025Expanding the coverage of RMC No. 99-2025 to additional areas affected by Severe Typhoon "Tino" for the filing of tax returns and payment of taxes due thereon, including the submission of other required documentsNov 7, 2025View
RMC No. 99-2025Providing Extension of Deadlines for Filing, Payment of Taxes, and Submission of Documents Falling Due in November 2025 for Taxpayers in Areas Affected by Severe Typhoon "Tino"Nov 7, 2025View
RMC No. 98-2025Lost One (1) Set of Used/Filled-Up but Unissued BIR Form No. 1966 – Electronic Letter of AuthorityNov 3, 2025View
RMC No. 97-2025Circularizing the Availability of the Revised BIR Registration FormsOct 30, 2025View
RMC No. 96-2025Over the Counter Medicines and First Aid KitOct 28, 2025View
RMC No. 95-2025Circularizing Republic Act No. 12235 Entitled "An Act Amending Sections 134 and 168 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended"Oct 27, 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. 93-2025Circularizing Department of Finance (DOF) Order No. 074-2024 re: "Schedule of Income Classification for the First General Income Reclassification of Provinces, Cities, and Municipalities Based on the Income Ranges under Republic Act No. 11964"Oct 27, 2025View
RMC No. 92-2025Work-around Procedure for the Accomplishment of BIR Form No. 1602Q in Light of the Implementation of Republic Act No. 12214, also known as the "Capital Markets Efficiency Promotion Act (CMEPA)"Oct 22, 2025View
RMC No. 91-2025Clarification on the Documentary Requirements for Business Registration Being Signed by the Assistant Corporate Secretary of a CorporationOct 8, 2025View
RMC No. 90-2025Circularizing Republic Act No. 12253 Otherwise Known as the"Enhanced Fiscal Regime for Large-Scale Metallic Mining Act"Oct 7, 2025View
RMC No. 89-2025Circularizing Memorandum Circular (MC) No. 96 dated September 19, 2025 of the Office of the President, Malacañang Palace re: Kainang Pamilya Mahalaga DayOct 3, 2025View
RMC No. 88-2025Providing Extension of Deadlines for Filing, Payment of Taxes, and Submission of Documents Falling Due in October 2025 for Taxpayers Affected by the Recent Cebu EarthquakeOct 2, 2025View
RMC No. 87-2025Circularizing the Memorandum dated September 2, 2025 from the Civil Service Commission re: Prohibition Against Gambling During Office HoursOct 2, 2025View
RMC No. 86-2025Circularizing Memorandum Circular No. 37, entitled "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"Sep 29, 2025View