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Showing 251 results: BIR issuances on Corporations

BIR issuances
No. of Issuance Subject Date of Issue Action
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. 74-2026Circularizing the Additional List of Personal Equity and Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)Jul 6, 2026View
RMC No. 72-2026Clarifying the Tax Treatment of Transfers of Proprietary Club Shares held under Nominee or Trust Agreements, Dispensing with Prior Confirmatory Ruling Subject to Post-Audit VerificationJun 30, 2026View
RMC No. 36-2026Availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0Apr 28, 2026View
RMC No. 24-2026Clarifying the Application of Revenue Memorandum Circular Nos. 5- 2024 and 38-2024 on the Tax Treatment of Cross-Border ServicesMar 30, 2026View
RMC No. 3-2026Circularizing Additional List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)Jan 12, 2026View
RMO No. 46-2025Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 24-2025Oct 27, 2025View
RMC No. 91-2025Clarification on the Documentary Requirements for Business Registration Being Signed by the Assistant Corporate Secretary of a CorporationOct 8, 2025View
RR No. 24-2025Further amending the pertinent provisions of Section 2.57.2.(I) under RR No. 2-98, as amended by RR No. 11-2018, RR No. 7-2019 and RR No. 31-2020, on the imposition of Creditable Withholding Tax on Top Withholding AgentsSep 25, 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
RR No. 21-2025Implementing the Amendments Introduced by Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" on Sections 22, 24, 25, 27, 28, 32, 34, 38, 39 and 42 of the National Internal Revenue Code of 1997, as AmendedAug 5, 2025View
RR No. 20-2025Implementing the Rate Adjustment of Stock Transaction Tax (STT) and the Imposition of the STT on the Sale of Exchange of Domestic Shares of Stocks and Other Securities Listed and Traded Through a Foreign Stock Exchange Under Section 17 of Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act"Aug 5, 2025View
RMC No. 61-2025Circularizing Section 27 of RA No. 12214, titled "An Act Amending Sections 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, and 258 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Jun 19, 2025View
RMC No. 49-2025Availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.5May 9, 2025View
RMO No. 22-2025Amending the Guidelines in the Processing and Issuance of Certificate of Tax Exemption under Revenue Memorandum Order No. 38-2019 Entitled as "Tax Exemption of Non-Stock, Non-Profit Corporations Under Section 30 of the National Internal Revenue Code of 1997, as Amended"Apr 29, 2025View
RMO No. 19-2025Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations (RR) No. 007-2025Apr 15, 2025View
RMC No. 21-2025Clarifying the proper tax treatment of joint ventures/consortiums formed for the purpose of undertaking construction projects under Section 22 ( B ) of the NIRC of 1997, as amended, in relation to RR Nos. 10-2012 and 14-2023, and the administrative requirements for all joint ventures/consortiums pursuant to Section 236 of the same CodeMar 24, 2025View
RR No. 12-2025Further amending Section 5 of Revenue Regulations No. 3-69, relative to the due process requirement in the service and execution of summary remediesMar 6, 2025View
RR No. 7-2025Implementing the Amendments to Sections 27, 28, and 34 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066Feb 27, 2025View
RMO No. 4-2025Policies and Guidelines in the Reporting of Cannot be Located (CBL) Taxpayers and Procedures in Handling the Cases Pertaining TheretoJan 14, 2025View
RMO No. 2-2025Policies, guidelines and procedures in the processing and issuance of Tax Clearance Certificate for Final Settlement of Government Contracts (TCFG)Jan 6, 2025View
RMO No. 49-2024Creation of Alphanumeric Tax Code for Final Withholding Tax representing Franchise Tax on payments to Non-Resident Foreign Corporation supplier of PAGCORDec 9, 2024View
RMC No. 132-2024Further clarifying the tax treatment of the Philippine Amusement and Gaming Corporation, its Licensees and ContracteesDec 9, 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