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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. 83-2023Circularizes RA No. 11956 (An Act Further Amending Republic Act No. 11213, Otherwise Known as the “Tax Amnesty Act”, as Amended by Republic Act No. 11569, by Extending the Period of Availment of the Estate Tax Amnesty Until June 14, 2025, and for Other Purposes)Aug 14, 2023View
RMC No. 82-2023Publishes the full text of the Memorandum of Agreement between the BIR and its multi-sectoral partnersAug 14, 2023View
RMC No. 81-2023Notifies the loss of one (1) pad of unused/unissued BIR Form No. AF51 – Accountable Form No. 51Aug 9, 2023View
RMC No. 80-2023Clarifies issues relative to the implementation of Revenue Regulations No. 3-2023 and other related concerns on Value-Added Tax (VAT) zero-rate transactions on local purchases of the Registered Export Enterprises (REEs) and other entities granted with VAT zero-rate incentives under special laws and international agreementsAug 9, 2023View
RMC No. 79-2023Announces the availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q and 2552 in the Electronic Filing and Payment System (eFPS)Aug 8, 2023View
RMC No. 78-2023Prescribes the administrative requirements for importers and manufacturers of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of heated tobacco products and vapor productsAug 4, 2023View
RMC No. 69-2023Reverts the rates of Percentage Tax, Minimum Corporate Income Tax, and Regular Corporate Income Tax on proprietary educational institutions and not for profit hospitals, pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act [CREATE])Aug 4, 2023View
RMC No. 77-2023Notifies the loss of one (1) set of unused/unissued BIR Form No. 0535 Taxpayer Information SheetJul 27, 2023View
RMC No. 76-2023Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under the National Capital Region as prescribed by Wage Order No. NCR-24Jul 13, 2023View
RMC No. 75-2023Extends the deadline for the replacement of Ask for Receipt Notice with Notice to Issue Receipt/invoice under RMO No. 43-2022Jul 5, 2023View
RMC No. 74-2023Prescribes Sworn Statement and Sworn Declaration to be submitted relative to the compliance requirements in availing the Income Tax exemption of foreign-sourced dividends received by domestic corporationJul 5, 2023View
RMC No. 73-2023Publishes the full text of the Memorandum of Agreement between the BIR and Chinese General Hospital and Medical CenterJun 30, 2023View
RMC No. 72-2023Publishes the May 22, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Jun 29, 2023View
RMC No. 71-2023Provides streamlined guidelines and mandatory requirements for claims of Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal GroupJun 23, 2023View
RMC No. 70-2023Circularizes the Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020Jun 22, 2023View
RMC No. 68-2023Further clarifies imported goods that will no longer require the issuance of “Authority to Release Imported Goods” by the BIR prior to the release by the Bureau of CustomsJun 13, 2023View
RMC No. 67-2023Prescribes the supplemental guidelines for the conduct of the Search for the Philippines’ Brightest Buwis Masters (PBBM) of 2023Jun 13, 2023View
RMC No. 66-2023Circularizes the criminal penalties for violation of provisions of Republic Act (RA) No. 10173 or the Data Privacy Act of 2012 and administrative penalties for violation of Information and Communication Technology (ICT) Security Infrastructure System under Revenue Memorandum Order (RMO) No. 67-2010Jun 9, 2023View
RMC No. 65-2023Amends Item VIII of RMC No. 19-2022 on the venue for the issuance of Certificate Authorizing Registration relative to tax-free exchanges of properties under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amendedJun 8, 2023View
RMC No. 64-2023Prescribes the guidelines for the conduct of search for the Philippines' Brightest Buwis Masters (PBBM) of 2023May 31, 2023View
RMC No. 63-2023Revokes BIR Ruling Nos. 038-2001 and 046-1995May 31, 2023View
RMC No. 62-2023Announces the availability of BIR Form Nos. 1604-C, 1604-E, 1604-F and 0620 in the Electronic Filing and Payment System (eFPS)May 29, 2023View
RMC No. 61-2023Prescribes procedures in the processing of taxpayer's request for stamping of electronically filed ITRs/AITRs thru eBIRFormsMay 24, 2023View
RMC No. 60-2023Announces the availability of the enhanced BIR Registration Forms relative to the implementation of Ease of Doing Business and Efficient Government Service Delivery Act of 2018May 23, 2023View
RMC No. 59-2023Announces the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] January 2023 (ENCS)May 19, 2023View