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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. 62-2026Extends the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers affected by the recent earthquake in Revenue Region No. 18 – South Central MindanaoJun 9, 2026View
RMC No. 61-2026Circularizing Memorandum Circular No. 117 dated March 31, 2026 issued by the Office of the President, relative to the playing of the Official Music Videos of Lupang Hinirang and the ASEAN 2026 Theme Song "One Vision, One Ocean"Jun 9, 2026View
RMC No. 60-2026Amendment of Revenue Memorandum Circular No. 116-2024 re: Inclusion of Lifeline Subsidy and Green Energy Auction Allowance as Government Mandated Charges Not Subject to Output Tax and Creditable Withholding Tax on VAT and IncomeJun 4, 2026View
RMC No. 59-2026Further clarifying the provisions of Revenue Regulations No. 3-2025 to implement Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as amended," imposing the Value-Added Tax on Digital ServicesJun 2, 2026View
RMC No. 58-2026Circularizing the procedures for the filing and payment of Quarterly Royalty under Republic Act No. 12253, otherwise known as the "Enhanced Fiscal Regime for Large-Scale Metallic Mining Act"May 28, 2026View
RMC No. 57-2026Clarifies the inclusion of jackpot prizes from casino and other gambling activities within the statutory definition of "winnings" subject to final tax pursuant to Sections 24(B)(1), 25(A)(1) and 25(B) of the National Internal Revenue Code of 1997, as Amended.May 26, 2026View
RMC No. 56-2026Circularizing the full text of Republic Act No. 12316, "An Act Authorizing the President to Suspend or Reduce Excise Tax on Petroleum Products, Amending for the Purpose Section 148 of the National Internal Revenue Code of 1997, as Amended"May 26, 2026View
RMC No. 55-2026Obligation of Electronic Marketplace Operators and Digital Financial Services Providers on the submission of the prescribed Alphabetical List of Employees/PayeesMay 26, 2026View
RMC No. 54-2026Clarification on the Personal Equity Retirement Account (PERA) eligibility of securities covered by the Securities and Exchange Commission (SEC) notice on the Philippine Stock Exchange (PSE) bi-annual rebalancingMay 26, 2026View
RMC No. 53-2026Announcing the Availability of the Taxpayer Portal and its Pilot Implementation to Large Taxpayers ServiceMay 26, 2026View
RMC No. 52-2026Circularizing Republic Act No. 12021, Entitled "An Act Providing for the Magna Carta of Filipino Seafarers"May 21, 2026View
RMC No. 51-2026Publishing the Full Text of Civil Service Commission Resolution Number 2600005 dated January 06, 2026 re: Guidelines on the Development of Agency Competency-Based Human Resource Management SystemMay 21, 2026View
RMC No. 50-2026Publishing the Full Text of Civil Service Commission Resolution Number 2501089 dated October 08, 2025 re: Guidelines on the Conduct of Mid-Term and Full Term Review of Awardees of the Program to Institutionalize Meritocracy and Excellence in Human Resource Management (PRIME-HRM)May 21, 2026View
RMC No. 49-2026Circularizing Republic Act No. 12231, entitled "An Act Optimizing the National Government for Efficient Public Service Delivery"May 21, 2026View
RMC No. 48-2026Lost Two (2) Pads of Used/Filled-Up but Unissued BIR Form No. 2302 – Tax Subsidy Availment CertificateMay 21, 2026View
RMC No. 47-2026Prescribing Simplified and Streamlined Guidelines and Procedures in the Closure and/or Cancellation of Business Registration with the Bureau of Internal RevenueMay 19, 2026View
RMC No. 46-2026Prescribes the Procedures and Deadline on the Submission of 2025 Audited Financial Statements and Other Attachments Through the Electronic Audited Financial Statements Systems / Submission Facility.May 18, 2026View
RMC No. 45-2026Publishing the Full Text of Memorandum Circular No. 118 Dated April 13, 2026 issued by the Office of the President re: "Directing all Government Agencies and Instrumentalities and Encouraging Local Government Units and the Private Sector, to Participate in the Celebration of the 128th Anniversary of the Proclamation of Philippine Independence".May 13, 2026View
RMC No. 44-2026Circularizing Department of Finance (DOF) Department Order No. 018-2025, entitled "Guidelines for Accreditation of Value Added Tax (VAT) Refund System Operators Pursuant to Republic Act No. 12079 Otherwise Known as 'An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, As Amended, For the Purpose'"May 13, 2026View
RMC No. 43-2026Circularizing Republic Act No. 12022, Entitled "An Act Defining the Crimes of Agricultural Economic Sabotage Prescribing Penalties Therefor, Vesting Jurisdiction Over Such Offenses with the Court of Tax Appeals Providing Mechanisms for its Implementation and Enforcement, Repealing for the Purpose Republic Act No. 10845 or the 'Anti-Agricultural Smuggling Act of 2016' "May 13, 2026View
RMC No. 42-2026Clarification on the Submission of the Certificate of Entitlement to Tax Incentives as Attachment to the Annual Income Tax ReturnMay 7, 2026View
RMC No. 41-2026Publishing the Updated List of Registered Manufacturers/Importers/ Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars, Smoking Tobacco Products and Chewing Tobacco Products with the Corresponding Products/Brands/Variants and Integration of the Requirements for Compliance PurposesApr 30, 2026View
RMC No. 40-2026Circularizing the Memorandum of Agreement (MOA) between the Commission on Elections (COMELEC) and Bureau of Internal Revenue (BIR) dated May 6, 2025Apr 30, 2026View
RMC No. 39-2026Clarification on the Deadline for the Submission of Required Attachments to 2025 Annual Income Tax ReturnsApr 30, 2026View
RMC No. 38-2026Prescribing the Issuance and Posting of the BIR Registration Seal Badge on Online Websites, E-Commerce or E-Marketplace Seller/Merchant's Page and Other Platforms, and Announcing the Availability of QR Code in the BIR Certificate of RegistrationApr 29, 2026View