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Showing 237 results: BIR issuances on Tax incentives
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 101-2026 | Publishing Fiscal Incentives Review Board (FIRB) Resolution No. 011-26 Prescribing Temporary Measures of Registered Business Enterprises (RBEs) in Light of the State of National Energy Emergency | Sep 29, 2026 | View |
| RMC No. 90-2026 | Clarification on the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority of the Bangsamoro Autonomous Region in Muslim Mindanao | Aug 11, 2026 | View |
| RMC No. 87-2026 | Publishing the Full Text of the May 4, 2026 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated Full List of VAT-Exempt Drugs Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act) | Aug 4, 2026 | View |
| RMC No. 42-2026 | Clarification on the Submission of the Certificate of Entitlement to Tax Incentives as Attachment to the Annual Income Tax Return | May 7, 2026 | View |
| RMC No. 27-2026 | Publishing the Full Text of the February 6, 2026 letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the updated full list of VAT-exempt drugs under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act) | Apr 8, 2026 | View |
| RMC No. 23-2026 | Clarifying the Provisions of Revenue Regulations No. 13-2025, the Consolidated Provisions to Simplify and Streamline the Procedures and Requirements Relative to the Availment of the Tax Exemptions and Incentives Granted to the Participating Private Entities under Republic Act No. 8525 (Adopt-a-School Act of 1998), Republic Act No. 12063 (Enterprise-Based Education and Training (EBET) Framework Act), and the Tax Code | Mar 30, 2026 | View |
| RR No. 2-2026 | Guidelines in the Availment of the Fiscal Incentives Under Section 38 of Republic Act No. 12120, Otherwise Known as the "Philippine Natural Gas Industry Development Act" | Mar 17, 2026 | View |
| RR No. 1-2026 | Amending 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, 2026 | View |
| RMC No. 1-2026 | Publishing the Full Text of the Data Sharing Agreement between the Bureau of Internal Revenue and the Fiscal Incentives Review Board | Jan 5, 2026 | View |
| RR No. 29-2025 | Further amends the "De Minimis" benefits provisions of Revenue Regulations (RR) No. 2-98, as amended, increasing the ceiling of non-taxable benefits | Dec 22, 2025 | View |
| RMO No. 48-2025 | Streamlining of Requirements for the Application of a Certificate of Tax Exemption for Socialized and Economic Housing Projects Pursuant to Republic Act No. 7279 and Executive Order No. 226 | Dec 19, 2025 | View |
| RMC No. 108-2025 | Publishing the Full Text of the October 16, 2025 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated List of VAT-Exempt Drugs Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act) | Dec 9, 2025 | View |
| RR No. 26-2025 | Amending the transitory provisions of RR No. 11-2025 extending the compliance period for electronic invoice issuance by covered taxpayers | Oct 16, 2025 | View |
| RR No. 23-2025 | Updated 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, 2025 | View |
| RR No. 18-2025 | Amending 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, 2025 | View |
| RMC No. 71-2025 | Amending the Prescribed Format of VAT Zero-Rating Certificate to be Issued by Investment Promotion Agencies (IPAs) | Jul 11, 2025 | View |
| RMO No. 33-2025 | Amending 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) Act | Jul 4, 2025 | View |
| RMC No. 67-2025 | Circularizing 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, 2025 | View |
| RMC No. 62-2025 | Publishing the full text of the May 15, 2025 Letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt Products Under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Jun 20, 2025 | View |
| RMC No. 59-2025 | Publishing the full text of the March 26, 2025 Letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt Products under Republic Act No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Law) | Jun 11, 2025 | View |
| RMO No. 26-2025 | Modification 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) Act | May 20, 2025 | View |
| RMC No. 45-2025 | Circularizing Cooperative Development Authority, Department of Finance and Bureau of Internal Revenue Joint Administrative Order No. 001-2025 entitled "Rules to Implement the Penalty Provision under Section 308 of the NIRC of 1997, as amended by R.A. No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, as implemented by Department of Finance, Department of Trade and Industry Joint Administrative Order (DOF-DTI JAO) No. 001-2023, issued on 9 March 2023." | Apr 30, 2025 | View |
| RR No. 15-2025 | Revised Private Retirement Benefit Plan Regulations | Apr 29, 2025 | View |
| RMC No. 42-2025 | Circularizing 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. 12066 | Apr 25, 2025 | View |
| RMO No. 18-2025 | Modification, Dropping and Creation of Alphanumeric Tax Code of selected revenue source under RA No. 12066 (CREATE MORE) Act | Apr 10, 2025 | View |