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Showing 31 results: BIR issuances under RA 12066

BIR issuances
No. of Issuance Subject Date of Issue Action
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. 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. 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. 42-2026Clarification on the Submission of the Certificate of Entitlement to Tax Incentives as Attachment to the Annual Income Tax ReturnMay 7, 2026View
RR No. 1-2026Amending Sections 3, 4, and 7 of RR No. 9-2025 to clarify filing and payment rules for VAT on local sales, provide optional value-added tax (VAT) registration for certain Registered Business Enterprises (RBEs), extend the deadline for system reconfiguration, and exclude certain enterprises and activities from the coverage of VAT on local sales of RBEs under Section 295(D) of the NIRC of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066.Feb 16, 2026View
RR No. 26-2025Amending the transitory provisions of RR No. 11-2025 extending the compliance period for electronic invoice issuance by covered taxpayersOct 16, 2025View
RMO No. 38-2025Consolidated Guidelines and Procedures for the Processing of Claims for Refund of Excise Tax Paid on Petroleum Products, amending Revenue Memorandum Order No. 16-2024 and other related issuancesSep 8, 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. 71-2025Amending the Prescribed Format of VAT Zero-Rating Certificate to be Issued by Investment Promotion Agencies (IPAs)Jul 11, 2025View
RMO No. 34-2025Guidelines and Procedures Regarding Requests for Issuance of a Certified True Copy of the Commissioner of Internal Revenue's Decision on an Administrative Appeal Against a Final Decision on Disputed Assessment and on a Denial of the Claims for Refund of Value-Added Tax and Excise Tax under Sections 112 (C) and 135-A of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066, under the Jurisdiction of the Appellate DivisionJul 7, 2025View
RMO No. 33-2025Amending Revenue Memorandum Order No. 26-2025 on Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) ActJul 4, 2025View
RMC No. 67-2025Circularizing Customs Memorandum Circular No. 113-2025, entitled "Implementation of Revenue Regulations No. 9-2025 which Implemented Section 295 (D) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066 or the Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE Act)"Jul 3, 2025View
RMC No. 66-2025Clarification on certain issues pertaining to compliance with the documentary requirements in availing Value-Added Tax (VAT) zero-rating on local purchases of Duly-Registered Business Enterprises (RBEs)Jul 2, 2025View
RMO No. 27-2025Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) on Local Sales of Registered Business Enterprises (RBEs)May 20, 2025View
RMO No. 26-2025Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (RA) No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) ActMay 20, 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. 42-2025Circularizing the Implementing Rules and Regulations of Title XIII of Republic Act No. 8424, otherwise known as the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066Apr 25, 2025View
RMO No. 19-2025Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations (RR) No. 007-2025Apr 15, 2025View
RMO No. 18-2025Modification, Dropping and Creation of Alphanumeric Tax Code of selected revenue source under RA No. 12066 (CREATE MORE) ActApr 10, 2025View
RMC No. 37-2025Prescribes the streamlined procedures and guidelines on the mandatory requirements for claims of VAT refund under Section 112 of the NIRC of 1997, as Amended (Tax Code), except those pursuant to a writ of execution by the CourtsApr 10, 2025View
RMC No. 32-2025Circularizing Joint Administrative Order No. 002-2025, Series of 2025, titled "Guidelines to Implement Sections 6, 7, and 8 of Republic Act No. 12066, on the Certification of Export-Oriented Enterprise with Export Sales of at least Seventy Percent (70%) of the Total Annual Production of the Preceding Taxable Year"Apr 7, 2025View
RMC No. 22-2025CY 2025 BIR Priority Programs and ProjectsMar 24, 2025View
RR No. 11-2025Implementing Sections 237 and 237-A of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Republic Act No. 12066Feb 27, 2025View
RR No. 10-2025Amending the Pertinent Provisions of Revenue Regulations No. 16-2005 to Implement the Value-Added Tax Provisions under Sections 106, 108, 109, and 112 the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066Feb 27, 2025View
RR No. 9-2025Implementing Pertinent Provision of Section 295(D) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066, Particularly on the Treatment of Local Sales of Goods and/or Services by Registered Business Enterprises (RBEs)Feb 27, 2025View