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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. 33-2023Clarifies the issuance and enforcement of Subpoena Duces TecumMar 17, 2023View
RMC No. 32-2023Prescribes the guidelines in the filing of Annual Income Tax Returns for Calendar Year 2022 as well as payment of taxes due thereon until April 17, 2023Mar 16, 2023View
RMC No. 31-2023Further clarifies imported goods that will no longer require the issuance of "Authority to Release Imported Goods" by the Bureau of Internal Revenue prior to release by the Bureau of CustomsMar 16, 2023View
RMC No. 30-2023Reiterates the basis of the Total Landed Value of imported automobiles as defined under RR No. 25-2003 in the processing of applications for Electronic Authority to Release Imported Goods (eATRIG) by importers of automobilesMar 15, 2023View
RMC No. 29-2023Clarifies the effect of publication of the list of taxpayers determined as Cannot Be Located (CBL) pursuant to existing guidelinesMar 10, 2023View
RMC No. 28-2023Circularizes Republic Act No. 11898 (Extended Producer Responsibility Act of 2022) and its Implementing Rules and RegulationsMar 3, 2023View
RMC No. 27-2023Notifies the loss of the duplicate copy of unused/unissued BIR Form No. 2313-R — Electronic Certificate Authorizing Registration for Transactions Involving Transfer of Real PropertiesMar 1, 2023View
RMC No. 26-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of January 2023Feb 27, 2023View
RMC No. 25-2023Circularizes Republic Act No. 11314, titled “An Act Institutionalizing the Grant of Student Fare Discount Privileges on Public Transportation and for Other Purposes”Feb 20, 2023View
RMC No. 24-2023Further clarifies the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and directly used in the registered project or activityFeb 17, 2023View
RMC No. 23-2023Amends RMC No. 48-2018 on the classification and processing time of One-Time TransactionsFeb 17, 2023View
RMC No. 22-2023Circularizes the DOF memorandum relative to revised travel guidelinesFeb 16, 2023View
RMC No. 21-2023Clarifies Section 5 of RR No. 18-2021 on the posting of export bond prior to removal of tobacco products, heated tobacco products and vapor products for export from place of manufactureFeb 16, 2023View
RMC No. 20-2023Clarifies the provision of Section 5 of RMC No. 063-22 pertaining to the application of the three (3) primary taxable bases in applying the excise tax rates for automobilesFeb 8, 2023View
RMC No. 19-2023Publishes the January 4, 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)Feb 6, 2023View
RMC No. 18-2023Publishes the full text of FIRB Administrative Order No. 001-2023 prescribing the supplemental guidelines to operationalize FIRB Resolution No. 026-22, as further extended by FIRB Resolution No. 033-22Feb 6, 2023View
RMC No. 17-2023Publishes the full text of FIRB Advisory No. 002-2023 – Templates for the Certificate of Entitlement to Tax Incentives (CETI)Feb 6, 2023View
RMC No. 16-2023Notifies the loss of several sets of unused/unissued accountable formsFeb 6, 2023View
RMC No. 15-2023Publishes the full text of Memorandum Circular No. 2023-001 by the Board of Investments (BOI)Feb 3, 2023View
RMC No. 14-2023Notifies the loss of six (6) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)Feb 1, 2023View
RMC No. 13-2023Circularizes GSIS Policy and Procedural Guidelines No. 317-17, titled "Prescriptive Period for Social Insurance Benefits"Jan 31, 2023View
RMC No. 12-2023Announces the availability of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS)Jan 27, 2023View
RMC No. 11-2023Enjoins all BIR officials and employees to participate in the celebration of the BIR Data Privacy MonthJan 27, 2023View
RMC No. 10-2023Encourages the use of the Electronic One-Time Transaction (eONETT) System by sellers habitually engaged in the sale of real propertiesJan 26, 2023View
RMC No. 9-2023Announces the availability of revised BIR Form Nos. 1606 and 1706 version January 2018Jan 26, 2023View