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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 112 results: Memorandum Circulars issued in 2026

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 112-2026Clarifying the Provisions of Revenue Regulations No. 006-2026 on the Separate Presentation of Creditable Withholding Tax in Sales Invoices, and Providing Transitory Guidelines ThereofOct 22, 2026View
RMC No. 111-2026Circularizing the Additional Personal Equity and Retirement Account (PERA) Unit Investment Trust Fund (UITF) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)Oct 21, 2026View
RMC No. 110-2026Prescribing the Accreditation, Technical, Operational, Security, Data Governance, Institutional, Legal, and Continuing Compliance Requirements for Electronic Invoicing Solutions of Electronic Invoicing Service Providers (ESPs)Oct 13, 2026View
RMC No. 109-2026Announcing the availability of the Taxpayer Portal to taxpayers classified as Large under Ease of Paying Taxes ActOct 6, 2026View
RMC No. 108-2026CY 2026 BIR Priority Programs and ProjectsOct 1, 2026View
RMC No. 107-2026Clarification on Certain Issues and Concerns in the Implementation of the Enhanced Electronic Documentary Stamp Tax (eDST) System Pursuant to Revenue Regulations No. 28-2025Oct 1, 2026View
RMC No. 106-2026Celebration of the 37th National Statistics MonthSep 30, 2026View
RMC No. 105-2026Circularizing Department of Finance (DOF) Order No. 026-2026 re: Terms and Condictions on the Grant of the Enhanced Deduction Regime under Section 294(C) of the National Internal Revenue Code of 1997, as amended by Republic Act (RA) No. 12066"Sep 29, 2026View
RMC No. 104-2026Availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.2Sep 29, 2026View
RMC No. 103-2026Amending Certain Provisions of Revenue Memorandum Circular No. 74-2024 which Prescribed the Mandatory Requirements for Claims for Credit or Refund of Taxes Erroneously or Illegally Received or Collected or Penalties Imposed Without Authority Pursuant to Section 204(C), in Relation to Section 229 of the National Internal Revenue Code of 1997, as Amended, Except Those Under the Authority and Jurisdiction of the Legal GroupSep 29, 2026View
RMC No. 102-2026Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 75-2024, as Amended by RMC No. 14-2025, which Prescribed the Mandatory Requirements for Claims for Tax Credit or Refund of Excess or Unutilized Creditable Withholding Taxes on Income Pursuant to Section 76(C), in Relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended, Except Those Under the Authority and Jurisdiction of the Legal GroupSep 29, 2026View
RMC No. 101-2026Publishing Fiscal Incentives Review Board (FIRB) Resolution No. 011-26 Prescribing Temporary Measures of Registered Business Enterprises (RBEs) in Light of the State of National Energy EmergencySep 29, 2026View
RMC No. 100-2026Circularizing Executive Order No. 125, Series of 2026, Entitled "Temporarily Suspending the Excise Taxes on Specific Petroleum Products Pursuant to Section 148 of Republic Act No. 8424, or the National Internal Revenue Code of 1997, as Amended"Sep 28, 2026View
RMC No. 99-2026Reiteration of the Requirement to Post Proof of BIR Registration Under Revenue Regulations Nos. 7-2024 and 15-2024 and Extension of the Period for Compliance with the Display of the BIR Registration Seal BadgeSep 24, 2026View
RMC No. 98-2026Prescribing Policies and Guidelines on the Issuance of Electronic Invoice under Revenue Regulations (RR) No. 8-2022 and RR No. 11-2025, as Amended by RR No. 26-2025Sep 22, 2026View
RMC No. 97-2026Circularizing Energy Regulatory Commission Resolution No. 26, Series of 2026, Declaring the System Loss Charge as a Government-Mandated Pass-Through Cost Not Forming Part of the Gross Sales of Generation Companies, National Grid Corporation of the Philippines, and Distribution Utilities for Value-Added Tax Purposes, and Further Amending Revenue Memorandum Circular No. 116-2024Sep 14, 2026View
RMC No. 96-2026Clarification on the qualification of Export-Oriented Enterprises to VAT Refund during the transitory period for securing a VAT Zero-Rating Certificate from the Export Marketing Bureau of the Department of Trade and IndustrySep 7, 2026View
RMC No. 95-2026Providing Extension of the Deadlines for the Filing of Tax Returns of Corresponding Taxes due Thereon, Including Submission of Required Documents for Taxpayers due to Unavailability of eBIRForms Offline PackageAug 14, 2026View
RMC No. 94-2026Additional Guidelines on the Utilization of the Personal Equity and Retirement Account Tax Credit CertificatesAug 13, 2026View
RMC No. 93-2026Circularizing the Implementing Rules and Regulations of Republic Act No. 12253 Otherwise Known as the "Enhanced Fiscal Regime for Large-Scale Metallic Mining Act"Aug 13, 2026View
RMC No. 92-2026Circularizing Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2026-0004, Series of 2026, entitled "Revised Memorandum on Campaign Against Fixers and Client Satisfaction Measurement (CSM), thereby Amending Memorandum Circular 2023-03"Aug 12, 2026View
RMC No. 91-2026Clarification of the Base Amount for the Imposition of the Twenty Percent (20%) Penalty Relative to the Early Withdrawal of Personal Equity and Retirement Account (PERA) Assets, Accounts and Sub-Accounts Classified as Unqualified, and Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 4-2023Aug 11, 2026View
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. 89-2026Providing Extension of the Deadlines for the Filing of Tax Retums 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 Intemal Revenue that were Affected by the Continued Heavy Rainfall brought about by Southwest MonsoonAug 10, 2026View
RMC No. 88-2026Circularizing Memorandum Circular (MC) No. 122 dated 05 August 2028 of the Office of the President, Malacañang PalaceAug 6, 2026View