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Showing 449 results: BIR issuances on Withholding tax

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
RR No. 5-2026Further Amending Revenue Regulations No. 2-98, as Amended, to Impose Withholding Tax on Gross Remittances Made by the Independendt Electricity Market Operator of the Philippines for the Sale of ElectricityOct 1, 2026View
RMC No. 102-2026Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 75-2024, as Amended by RMC No. 14-2025, which Prescribed the Mandatory Requirements for Claims for Tax Credit or Refund of Excess or Unutilized Creditable Withholding Taxes on Income Pursuant to Section 76(C), in Relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended, Except Those Under the Authority and Jurisdiction of the Legal GroupSep 29, 2026View
RMC No. 91-2026Clarification of the Base Amount for the Imposition of the Twenty Percent (20%) Penalty Relative to the Early Withdrawal of Personal Equity and Retirement Account (PERA) Assets, Accounts and Sub-Accounts Classified as Unqualified, and Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 4-2023Aug 11, 2026View
RMC No. 79-2026Clarifying the Provisions of Revenue Regulations No. 24-2025 on the Imposition of Creditable Withholding Tax on Top Withholding AgentsJul 20, 2026View
RMC No. 60-2026Amendment of Revenue Memorandum Circular No. 116-2024 re: Inclusion of Lifeline Subsidy and Green Energy Auction Allowance as Government Mandated Charges Not Subject to Output Tax and Creditable Withholding Tax on VAT and IncomeJun 4, 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. 55-2026Obligation of Electronic Marketplace Operators and Digital Financial Services Providers on the submission of the prescribed Alphabetical List of Employees/PayeesMay 26, 2026View
RMC No. 36-2026Availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0Apr 28, 2026View
RMC No. 109-2025Clarification on the Coverage of Audit Suspension Under Revenue Memorandum Circular No. 107-2025Dec 12, 2025View
RMO No. 46-2025Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 24-2025Oct 27, 2025View
RMC No. 92-2025Work-around Procedure for the Accomplishment of BIR Form No. 1602Q in Light of the Implementation of Republic Act No. 12214, also known as the "Capital Markets Efficiency Promotion Act (CMEPA)"Oct 22, 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
RMO No. 39-2025Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes)Sep 17, 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
RMO No. 33-2025Amending 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) ActJul 4, 2025View
RMO No. 26-2025Modification 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) ActMay 20, 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
RR No. 15-2025Revised Private Retirement Benefit Plan RegulationsApr 29, 2025View
RMO No. 18-2025Modification, Dropping and Creation of Alphanumeric Tax Code of selected revenue source under RA No. 12066 (CREATE MORE) ActApr 10, 2025View
RMC No. 31-2025Clarification on the provisions on the applicable taxes due on sale of property considered as ordinary assets of the seller and other relevant mattersApr 7, 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
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