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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. 57-2024Publishing the full text of the Inter-Agency Task Force (IATF) Memorandum Circular dated April 12, 2024, by the Chairman of Administrative Order (AO) 25 Inter-Agency Task Force, entitled "Guidelines on Filing Appeals for the Grant of the FY 2023 Performance-Based Bonus (PBB) and the years thereafter"Apr 29, 2024View
RMC No. 56-2024Clarification on the issuance of Electronic Certificate Authorizing Registration relative to One-Time Transaction (ONETT)Apr 17, 2024View
RMC No. 55-2024Extension of the ninety-day period for the actual imposition of Withholding Tax on Gross Remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants prescribed under Revenue Regulations No. 16-2023Apr 15, 2024View
RMC No. 54-2024Amending Revenue Memorandum Circular No. 91-2018 relative to the Taxpayer Identification Number (TIN) issuance to clients of Microfinance Non-Government Organizations (MF-NGOs) and members of cooperatives through Online Registration and Update System (ORUS)Apr 15, 2024View
RMC No. 53-2024Availability of the revised BIR Registration Forms relative to the implementation of Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes (EOPT) Act"Apr 11, 2024View
RMC No. 52-2024Availability of the BIR Electronic Tax Clearance System (eTCS) for taxpayer-applicants registered under Revenue Region No. 8A – Makati City as the pilot regionApr 8, 2024View
RMC No. 51-2024Guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Calendar Year 2023Apr 8, 2024View
RMC No. 50-2024Lost five (5) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)Apr 3, 2024View
RMC No. 49-2024Circularizing Joint Memorandum Circular No. 2023-003, Series of 2023, issued by the Department of Human Settlements and Urban Development and the National Economic and Development AuthorityApr 3, 2024View
RMC No. 48-2024Prescribing the policies and procedures in the proper manner of accomplishing the new version of the Monthly Documentary Stamp Tax Declaration/Return (BIR Form 2000 version 2018)Apr 2, 2024View
RMC No. 47-2024Contest for the design of the new BIR LogoApr 1, 2024View
RMC No. 46-2024Publishing the updated list of registered manufacturers/importers/exporters of cigarettes, heated tobacco products, vapor products and novel tobacco products with the corresponding product brands/variants and integration of the requirements for compliance purposesApr 1, 2024View
RMC No. 45-2024Circularizing the memorandum dated March 25, 2024 of the Office of the President declaring that work in the government offices on March 27, 2024 is suspended from 12 o’clock in the afternoon onwardsMar 26, 2024View
RMC No. 44-2024Circularizing the full text of Proclamation No. 486, titled "Declaring the Month of February of Every Year as 'Tax Awareness Month'"Mar 25, 2024View
RMC No. 43-2024Lost six (6) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information SheetMar 20, 2024View
RMC No. 42-2024CY 2024 BIR Priority Programs and ProjectsMar 19, 2024View
RMC No. 41-2024Policies and guidelines on the launching of the 4th Generation Internal Revenue Stamps for purposes of ordering and inventory planning of importers and local manufacturers of cigarettes, heated tobacco products, and vapor productsMar 18, 2024View
RMC No. 40-2024New and upgraded Internal Revenue Stamp design for cigarettes, heated tobacco products, and vapor productsMar 18, 2024View
RMC No. 39-2024Availability of BIR Form No. 1701 in the Electronic Filing and Payment System (eFPS)Mar 18, 2024View
RMC No. 38-2024Clarifying the issues raised on Revenue Memorandum Circular No. 5-2024Mar 15, 2024View
RMC No. 37-2024Availability of TIN Inquiry thru electronic mail (eMail)Mar 14, 2024View
RMC No. 36-2024Clarification on the manner of computing the Minimum Corporate Income Tax (MCIT) for Taxable Year 2023Mar 11, 2024View
RMC No. 35-2024Policies and guidelines for brand registration and the submission of packaging labels and product composition/formulation sheet as an additional requirement for proper tax classification of Vapor Products pursuant to Section 4 (C) of Revenue Regulations No. 14-2022Mar 6, 2024View
RMC No. 34-2024Publishing the full text of the February 5, 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)Mar 5, 2024View
RMC No. 33-2024Availability of additional functionalities of the Contact Center Solution and Chatbot RevieFeb 29, 2024View