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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 320 results: BIR issuances on eFiling and ePayment

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 95-2024Clarifying certain issues on the filing of monthly Documentary Stamp Tax Declaration by Electronic Documentary Stamp Tax (eDST) taxpayers using BIR Form No. 2000 v 2018 pursuant to RMC No. 48-2024Aug 29, 2024View
RR No. 13-2024Providing 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 BIR that were affected by Southwest Monsoon and Typhoon "Carina", and giving authority to the Commissioner of Internal Revenue to extend the deadline for the filing of the returns and other documents in times of force majeureAug 8, 2024View
RMC No. 87-2024Frequently-asked questions relative to the filing of tax returns and payment of taxes pursuant to Revenue Regulations No. 4-2024, Implementing the Provisions of Republic Act No. 11976, Otherwise Known as “Ease of Paying Taxes (EOPT) Act”Aug 7, 2024View
RMC No. 68-2024Circularizing the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] April 2024 (ENCS)Jun 19, 2024View
RMC No. 65-2024Clarifies certain issues relative to the implementation of Section 19 of RA No. 11976, otherwise known as the "Ease of Paying Taxes Act", which added Section 110(D) of the National Internal Revenue Code of 1997, as amended (Tax Code), that introduced the Output VAT Credit on uncollected receivablesJun 14, 2024View
RMC No. 63-2024Availability of BIR Form No. 1702-MX January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS)May 27, 2024View
RMC No. 62-2024Availability of the "Taxpayer Classification Inquiry" functionality in the Online Registration and Update SystemMay 16, 2024View
RMC No. 59-2024Prescribing the supplemental guidelines on the affixture of Internal Revenue Stamps on Vapor Products pursuant to Revenue Memorandum Circular No. 105-2023Apr 30, 2024View
RMC No. 54-2024Amending Revenue Memorandum Circular No. 91-2018 relative to the Taxpayer Identification Number (TIN) issuance to clients of Microfinance Non-Government Organizations (MF-NGOs) and members of cooperatives through Online Registration and Update System (ORUS)Apr 15, 2024View
RMC No. 51-2024Guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Calendar Year 2023Apr 8, 2024View
RMC No. 48-2024Prescribing the policies and procedures in the proper manner of accomplishing the new version of the Monthly Documentary Stamp Tax Declaration/Return (BIR Form 2000 version 2018)Apr 2, 2024View
RMC No. 42-2024CY 2024 BIR Priority Programs and ProjectsMar 19, 2024View
RMC No. 39-2024Availability of BIR Form No. 1701 in the Electronic Filing and Payment System (eFPS)Mar 18, 2024View
RMC No. 26-2024Availability of BIR Form Nos. 2200-AN, 2200-A and 2200-T in the Electronic Filing and Payment System (eFPS)Feb 19, 2024View
RMC No. 23-2024Availability of BIR Form No. 1701A in the Electronic Filing and Payment System (eFPS)Feb 12, 2024View
RMC No. 22-2024Availability of BIR Form No. 1702-EX January 2018 (ENCS) v2 in the Electronic Filing and Payment System (eFPS)Feb 12, 2024View
RMC No. 18-2024Availability of BIR Form Nos. 1700 and 2000 in the Electronic Filing and Payment System (eFPS)Jan 31, 2024View
RMC No. 15-2024Temporary use of BIR Form No. 0605 for the Remittance of Creditable Withholding Tax by Joint Ventures/Consortiums under Revenue Regulations No. 14-2023Jan 25, 2024View
RMC No. 10-2024Announcing the availability of Branch Account Registration in Online Registration and Update SystemJan 22, 2024View
RMC No. 9-2024Surcharge computed in the filing of an amended return in the electronic Filing and Payment System (eFPS)Jan 15, 2024View
RMO No. 01-2024Further amends Revenue Memorandum Order No. 6-2023 prescribing the updated and consolidated policies, guidelines and procedures for BIR audit programJan 10, 2024View
RMC No. 122-2023Announces the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4.1Dec 1, 2023View
RMC No. 121-2023Announces the updated features and functionalities of the Online Registration and Update System (ORUS)Nov 29, 2023View
RMC No. 100-2023Clarifies certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of RR No. 2-2023Oct 4, 2023View
RMC No. 94-2023Announces the availability of Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS)Sep 13, 2023View