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Showing 396 results: BIR issuances on Invoices and receipts

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
RR No. 6-2026Amending the Mandatory Information Contained in the Invoice Pursuant to Section 6(B) of Revenue Regulations No. 07-2024 to Include Creditable Withholding Tax InformationOct 1, 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. 64-2026Supplemental Guidelines on the Generation of Registration Seal Badge via the Online Registration and Update System (ORUS) for Taxpayers with No Updates on Certificate of Registration (COR) Pursuant to Revenue Memorandum Circular No. 38-2026Jun 18, 2026View
RMC No. 47-2026Prescribing Simplified and Streamlined Guidelines and Procedures in the Closure and/or Cancellation of Business Registration with the Bureau of Internal RevenueMay 19, 2026View
RMC No. 38-2026Prescribing the Issuance and Posting of the BIR Registration Seal Badge on Online Websites, E-Commerce or E-Marketplace Seller/Merchant's Page and Other Platforms, and Announcing the Availability of QR Code in the BIR Certificate of RegistrationApr 29, 2026View
RMC No. 34-2026Availability of the BIR Digital TIN ID through the Department of Information and Communications Technology (DICT) eGovPH Mobile AppApr 28, 2026View
RMC No. 21-2026Tax Treatment of Development Assistance Activities Carried Out by the Foreign Assistance Section of the United States Embassy in the PhilippinesMar 19, 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
RMC No. 4-2026Clarification on the Mandatory Registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts Through the Online Registration and Update System (ORUS), and Extension of Registration DeadlinesJan 15, 2026View
RMC No. 97-2025Circularizing the Availability of the Revised BIR Registration FormsOct 30, 2025View
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
RR No. 23-2025Updated Policies, Guidelines and Procedures in the Implementation of the Tax Subsidy Granted by the Fiscal Incentives Review Board (FIRB) to the Armed Forces of the Philippines Commissary and Exchange Service (AFPCES)Sep 3, 2025View
RR No. 18-2025Amending Pertinent Provisions of Revenue Regulations No. 25-2003, as Amended, to Implement Section 149 of the National Internal Revenue Code of 1997, as Further Amended Under Section 18 of Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act"Aug 5, 2025View
RMC No. 78-2025Providing the guidelines and procedures on the registration, filing of returns, and payment of Value-Added Tax (VAT) for Nonresident Digital Service Providers through the VAT on Digital Services PortalJul 29, 2025View
RMC No. 72-2025Clarification on the Expiration of Certificates of Accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing ot Electronic Receipting System/Software Used under a Subscription-Based AgreementJul 14, 2025View
RMC No. 65-2025Clarification on the registration of Books of Accounts for new business registrantsJul 2, 2025View
RMO No. 25-2025Revised Customer Satisfaction Survey Form and Updated Survey Working Paper Under the Client Support ServiceMay 19, 2025View
RMC No. 48-2025Clarification on the computation of Excise Tax on mineral productsMay 8, 2025View
RMC No. 38-2025Clarification on the requirement of submission of Taxpayer Identification Number of cooperative members for the issuance of Certificate of Tax Exemption in relation to RMC No. 158-2022Apr 23, 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
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
RMC No. 6-2025Extension of registration of permanently bound Loose-leaf Books of Accounts/Invoices and computerized Books of Accounts and other accounting recordsJan 16, 2025View
RMC No. 121-2024Lost two (2) pads of unused/unissued BIR Form No. 2524 — Revenue Official ReceiptNov 12, 2024View
RMC No. 117-2024Circularizing the availability of the revised BIR Form No. 1900 [Application for Permit to Use Loose-Leaf Books of Accounts/Invoices and Other Accounting Records] October 2024 (ENCS)Oct 18, 2024View