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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 2,514 results: Memorandum Circulars

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 107-2024Clarification on the taxability of the medical allowance granted to qualified government civilian personnel under Executive Order No. 64, series of 2024Sep 16, 2024View
RMC No. 106-2024Celebration of the 35th National Statistics Month in October 2024Sep 13, 2024View
RMC No. 105-2024Implementation of increased biodiesel blend requirements, and updating of the requirements for permit to operate for Downstream Oil Industry participantsSep 12, 2024View
RMC No. 104-2024Celebration of the 22nd Anniversary of the Development Policy Research MonthSep 12, 2024View
RMC No. 103-2024Circularizing Republic Act No. 11999, otherwise known as the "Bulacan Special Economic Zone and Freeport Act"Sep 12, 2024View
RMC No. 102-2024Circularizing Proclamation No. 665 dated August 15, 2024 by the Office of the President, amending Proclamation No. 368 S. 2023 declaring regular holidays and special (non-working) days for the year 2024Sep 9, 2024View
RMC No. 101-2024Suspension of work in the government offices in the National Capital Region and Region IV-A (CALABARZON) in view of the continuous rainfall brought by the Southwest Monsoon and Tropical Storm “Enteng”Sep 9, 2024View
RMC No. 100-2024Publishing the full text of the August 7, 2024 letter from the Food and Drug Administration of the Department of Health endorsing updates to the list of VAT-exempt products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Sep 5, 2024View
RMC No. 99-2024Lost duplicate copy of used/issued BIR Form No. 1966 – Electronic Letter of AuthoritySep 4, 2024View
RMC No. 98-2024Work in government agencies within National Capital Region (NCR) is suspendedSep 2, 2024View
RMC No. 97-2024Amending the Revenue Memorandum Circular No. 86-2024 on circularizing the New BIR LogoSep 2, 2024View
RMC No. 96-2024Amending certain provisions of RMC No. 5-2001 on the grounds and procedures for the implementation of Section 206 of the Tax Code on 1997 on Constructive DistraintAug 29, 2024View
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
RMC No. 94-2024Recommendation approved by Order of Executive Secretary, Malacañang Palace: Work in Government Agencies within National Capital Region (NCR) are suspendedAug 28, 2024View
RMC No. 93-2024Publishing the Full Text of the June 20, 2024 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing Updates to the List of VAT-Exempt Products Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)Aug 27, 2024View
RMC No. 92-2024Guidelines on the Proper Sale and Affixture of Loose Documentary Stamps to Taxable DocumentsAug 27, 2024View
RMC No. 91-2024Clarification on Registration Procedures Pursuant to Revenue Regulations No. 7-2024, as amended by Revenue Regulations No. 11-2024Aug 14, 2024View
RMC No. 90-2024Online Employee Request Form for Certificate of Employment, Service Record, Assignment Record and copies of documents in the 201 fileAug 13, 2024View
RMC No. 89-2024Clarifying the taxability of income derived by Local Government Units engaged in proprietary functionsAug 13, 2024View
RMC No. 88-2024Publishing the full text of the Memorandum of Agreement between the BIR and the Philippine-Chinese Charitable Association, Inc., owner and operator of the Chinese General Hospital and Medical CenterAug 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. 86-2024Circularizing the New BIR LogoAug 5, 2024View
RMC No. 85-2024Circularizing Republic Act No. 12001, titled “An Act Instituting Reforms in Real Property Valuation and Assessment in the Philippines, Reorganizing the Bureau of Local Government Finance, Granting of Tax Amnesty on Real Property, and Special Levies on Real Property, and Appropriating Funds Therefor.”Jul 30, 2024View
RMC No. 84-2024Clarification on the publication of revenue issuances under Section 245 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act," as implemented by Revenue Regulations No. 2-2024Jul 30, 2024View
RMC No. 83-2024Tax returns/payment forms generated from the Electronic One-Time Transaction SystemJul 30, 2024View