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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. 8-2023Circularizes the revised provision on the submission of Inventory List and other reporting requirements pursuant to Revenue Memorandum Circular No. 57-2015Jan 20, 2023View
RMC No. 7-2023Clarifies the Return Processing System (RPS) Assessment being issued by the BIRJan 17, 2023View
RMC No. 6-2023Circularizes the National Privacy Commission Advisory Opinions upholding the authority of the BIR, in its tax enforcement, assessment and collection functions, to obtain personal and sensitive information from any person pursuant to Section 4 (e) of RA No. 10173 (Data Privacy Act of 2012), in relation to Section 5 (B) of the 1997 Tax Code, as amendedJan 17, 2023View
RMC No. 5-2023Provides transitory provisions for the implementation of the Quarterly filing of VAT Returns starting January 1, 2023 pursuant to Section 114(A) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law)Jan 13, 2023View
RMC No. 4-2023Clarifies the base amount for the imposition of the 20% penalty relative to the early withdrawal of Personal Equity and Retirement Account (PERA) for assets, accounts and sub-accounts classified as unqualifiedJan 10, 2023View
RMC No. 3-2023Prescribes the policies and guidelines on the Online Registration of Books of AccountsJan 10, 2023View
RMC No. 2-2023Publishes the Updated List of FOI Receiving OfficersJan 6, 2023View
RMC No. 1-2023Announces the availability of the Interactive BIR Citizen’s CharterJan 3, 2023View
RMC No. 160-2022Announces the availability of the revised Alphalist Format in the BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation) January 2018 ENCSDec 27, 2022View
RMC No. 159-2022Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of December 2022Dec 27, 2022View
RMC No. 158-2022Clarifies the effect of non-submission of a cooperative of the Taxpayer Identification Number (TIN) of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE) pursuant to Item A3 of RMC No. 124-2020 and corresponding penalties to be imposed thereofDec 27, 2022View
RMC No. 157-2022Publishes the November 28, 2022 letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Dec 27, 2022View
RMC No. 156-2022Publishes the November 23, 2022 letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Dec 27, 2022View
RMC No. 155-2022Further extends the acceptance of manually issued Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act)Dec 27, 2022View
RMC No. 154-2022Supersedes the provisions of RMC No. 142-2019 circularizing the Electronic Documentary Stamp Tax (eDST) System’s Balance Adjustment facility as an option for recovery of erroneously deducted DSTDec 16, 2022View
RMC No. 153-2022Announces the availability of the BIR Online Registration and Update System (ORUS)Dec 12, 2022View
RMC No. 152-2022Clarifies further the transitory provisions for the VAT zero-rate incentives under Sections 294(E) and 295(D), Title XIII of the Tax Code, as amended, and as implemented by Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules And Regulations (CREATE IRR)Dec 7, 2022View
RMC No. 151-2022Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of November 2022Dec 7, 2022View
RMC No. 150-2022Circularizes the Final Sugar Production Bulletin issued by Sugar Regulatory Administration pursuant to RR No. 13-2015Nov 25, 2022View
RMC No. 149-2022Circularizes the consolidated Price of Sugar at Millsite for the month of October 2022Nov 25, 2022View
RMC No. 148-2022Lifts the suspension on all field operations and other field operations of the BIRNov 22, 2022View
RMC No. 147-2022Notifies the loss of one (1) set of unused/unissued BIR Form No. 0423 – Apprehension SlipNov 14, 2022View
RMC No. 146-2022Announces the availability of TIN Verification/Validation, RDO Finder and eComplaint facility in the BIR Chatbot (Revie)Nov 10, 2022View
RMC No. 145-2022Circularizes the consolidated Price of Sugar at Millsite for the month of September 2022Nov 9, 2022View
RMC No. 144-2022Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of October 2022Nov 9, 2022View