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Showing 139 results: BIR issuances on Non-residents and foreign

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 76-2026Availability of the BIR Electronic Tax Clearance System (eTCS) for Taxpayer-Applicants Registered under Revenue Region (RR) No. 1 – Ilocos Region, RR No. 2 – Cordillera Administrative Region, RR No. 3 – Cagayan Valley, RR No. 4 – Central Luzon, RR No. 5 – CaMaNaVa and Bulacan, RR No. 6 – City of Manila and Palawan, RR No. 9A – CaBaMiRo, RR No. 9B – LaQueMar, RR No. 10 – Bicol Region, RR No. 11 – Western Visayas Region, RR No. 12 – Negros Island Region, RR No. 13 – Central Visayas Region, RR No. 14 – Eastern Visayas Region, RR No. 15 – Zamboanga Peninsula and Tawi-Tawi, RR No. 16 – Northern Mindanao, RR No. 17 – Caraga Region, RR No. 18 – South Central Mindanao and RR No. 19 – Davao RegionJul 9, 2026View
RMC No. 57-2026Clarifies the inclusion of jackpot prizes from casino and other gambling activities within the statutory definition of "winnings" subject to final tax pursuant to Sections 24(B)(1), 25(A)(1) and 25(B) of the National Internal Revenue Code of 1997, as Amended.May 26, 2026View
RMC No. 44-2026Circularizing Department of Finance (DOF) Department Order No. 018-2025, entitled "Guidelines for Accreditation of Value Added Tax (VAT) Refund System Operators Pursuant to Republic Act No. 12079 Otherwise Known as 'An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, As Amended, For the Purpose'"May 13, 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. 6-2026Providing Extension of Deadlines for Filing of Tax Return and Payment of VAT due of Nonresident Digital Service ProvidersJan 26, 2026View
RMC No. 97-2025Circularizing the Availability of the Revised BIR Registration FormsOct 30, 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
RMC No. 79-2025Providing extension of deadline for filing of Tax Returns and payment of VAT due of Nonresident Digital Service Provider pursuant to Republic Act No. 12023Jul 31, 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. 58-2025Further extending the deadline for registration of Non-Resident Digital Service ProvidersJun 11, 2025View
RMC No. 53-2025Circularizing the implementing rules and regulations of Republic Act No. 12079, entitled "An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, as Amended, for the Purpose"Jun 4, 2025View
RMC No. 52-2025Circularizing the availability of BIR Form No. 2550-DS [Value-Added Tax (VAT) Return for Nonresident Digital Service Providers] January 2025May 30, 2025View
RMC No. 49-2025Availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.5May 9, 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. 29-2025Circularizing the RA No. 12079, titled (An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, as Amended, for the Purpose)Apr 7, 2025View
RMO No. 13-2025Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) and Final Withholding VAT on Digital Services from Non-Resident Digital Service ProviderMar 19, 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
RR No. 3-2025Prescribing policies and guidelines for the implementation of Republic Act No. 12023 entitled "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 Services.Jan 17, 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. 81-2024Tax Treatment of Sukuk (Islamic Bond) as Islamic Banking Arrangement Pursuant to the Tax Neutrality Provision of Republic Act No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) as Implemented by Revenue Regulations No. 17-2020Jul 18, 2024View
RMC No. 71-2024Reiteration of Civil Service Commission (CSC) MC No. 4, s.2022 re: clarification on the policy on employment in the government service of Filipino citizens with dual citizenship pursuant to CSC Resolution No. 2101052 promulgated on December 07, 2021Jul 1, 2024View
RR No. 4-2024Implements Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81, 90, 91, 103, 114, 128, 200, and 248 of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act),  on the filing of tax returns and payment of taxes and other matters affecting the declaration of taxable incomeApr 11, 2024View