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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. 99-2021Clarifies issues relative to the Value-Added Tax (VAT) Exemption of certain medicines and other medicinal devices for COVID-19 under Sections 109(1)(AA) and 109(1)(BB)(ii) of the National Internal Revenue Code of 1997 (Tax Code), as amended by Republic Act (RA) Nos. 10963 (TRAIN Law), 11467 and 11534 (CREATE Act)Sep 1, 2021View
RMC No. 98-2021Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2021Aug 18, 2021View
RMC No. 97-2021Clarifies the taxation of any income received by social media influencersAug 16, 2021View
RMC No. 96-2021Circularizes the Consolidated Price of Sugar at Millsite for the month of June 2021Aug 13, 2021View
RMC No. 95-2021Publishes the Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” and published under RMC No. 85-2021Aug 10, 2021View
RMC No. 94-2021Clarifies the computation of Donor's Tax in case the heir waves/renounces his share from the specific property forming part of the estate of the decedentAug 10, 2021View
RMC No. 93-2021Suspends the running of the statute of limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the countryAug 9, 2021View
RMC No. 92-2021Extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division (VCAD) due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the countryAug 9, 2021View
RMC No. 91-2021Provides the guidelines in the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to August 20, 2021 for taxpayers under ECQ and MECQAug 3, 2021View
RMC No. 90-2021Provides specific guidelines and procedures on the utilization of Tax Payment Certificate (TPC) issued under the Comprehensive Automotive Resurgence Strategy (CARS) ProgramJul 28, 2021View
RMC No. 89-2021Circularizes RA No. 11534, titled “An Act Reforming the Corporate Income Tax and Incentives System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and for Other Purposes”, otherwise known as “Corporate Recovery and Tax Incentives for Enterprises Act” or CREATE”Jul 19, 2021View
RMC No. 88-2021Circularizes 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. 31-2020Jul 16, 2021View
RMC No. 87-2021Prescribes the acceptance of Philippine Identification (PhilID) Card as an acceptable supporting document for proof of address and valid proof of identification for all transactions or frontline services with the BIRJul 15, 2021View
RMC No. 86-2021Circularizes the Memorandum of Agreement on Information Exchange and Reconciliation between Department of Energy, Bureau of Customs and Bureau of Internal RevenueJul 15, 2021View
RMC No. 85-2021Publishes the full text of the IATF Memorandum Circular No. 2021-1 dated June 3, 2021, by the Secretary of Department of Budget and Management and Chairman of Administrative Order 25 Inter-Agency Task Force, entitled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year 2021 under EO No. 80, s. 2012 and EO No. 201, s. 2016”Jul 15, 2021View
RMC No. 84-2021Circularizes Executive Order No. 138 titled “Full Devolution of Certain Functions of the Executive Branch to Local Governments, Creation of a Committee on Devolution, and for Other Purposes”Jul 15, 2021View
RMC No. 83-2021Circularizes the Implementing Rules and Regulations of Title XIII of Republic Act (RA) No. 8424, otherwise known as the "National Internal Revenue Code of 1997", as amended by RA No. 11534 (CREATE Act)Jul 12, 2021View
RMC No. 82-2021Addresses the absence of confirmation/acknowledgement e-mail after uploading of documents to eAFS SystemJul 7, 2021View
RMC No. 81-2021Publishes the letter from the Food and Drug Administration containing the “List of VAT-Exempt Products” pursuant to RA No. 11534 (CREATE Act)Jul 6, 2021View
RMC No. 80-2021Clarifies the suspension of the statute of limitations on assessment and collection of taxes due to the declaration of quarantine in various areas in the countryJun 29, 2021View
RMC No. 79-2021Circularizes the PSA Advisory dated May 19, 2021 with subject “Philippine Identification (PhilID) Cards as the Official Proof of Identity for Transactions with Government and Private Entities”Jun 28, 2021View
RMC No. 78-2021Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2021Jun 17, 2021View
RMC No. 77-2021Clarifies certain provisions of Revenue Memorandum Order No. 14-2021Jun 15, 2021View
RMC No. 76-2021Clarifies the illustrative examples in the computation of Corporate Income Tax under Section 3(B) and 3(D) of Revenue Regulations No. 5-2021Jun 15, 2021View
RMC No. 75-2021Prescribes the standard policy and guidelines on the use of BIR Form No. 0605 for Excise Tax purposesJun 7, 2021View