Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

BIR Library

Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 2,514 results: Memorandum Circulars

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 12-2026Provides extension of deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers under the jurisdiction of Revenue District Office No. 101 — Lanao del Norte that were affected by Tropical Storm "Basyang".Feb 13, 2026View
RMC No. 11-2026Missing triplicate copy of unused/unissued BIR Form No. AF51 — Accountable Form No. 51.Feb 9, 2026View
RMC No. 10-2026Clarifying the Tax Treatment, Documentation Requirements, and Filing of Return and Payment of Donor's Tax for Donations Consisting Purely of CashFeb 4, 2026View
RMC No. 9-2026Observance of the Month of February as "Tax Awareness Month" Per Proclamation No. 486 S. 2024Feb 2, 2026View
RMC No. 8-2026Resumption of All Tax Audit and Field Operations of the Bureau of Internal Revenue that were Suspended Under Revenue Memorandum Circular No. 107-2025Jan 27, 2026View
RMC No. 7-2026Revised People's Freedom of Information (FOI) Manual of the Bureau of Internal Revenue and Updated List of FOI Receiving OfficersJan 27, 2026View
RMC No. 6-2026Providing Extension of Deadlines for Filing of Tax Return and Payment of VAT due of Nonresident Digital Service ProvidersJan 26, 2026View
RMC No. 5-2026Letter of Authority (LOA) Verifier through REVIEJan 23, 2026View
RMC No. 4-2026Clarification on the Mandatory Registration of Permanently Bound Loose-Leaf Books of Accounts and Computerized Books of Accounts Through the Online Registration and Update System (ORUS), and Extension of Registration DeadlinesJan 15, 2026View
RMC No. 3-2026Circularizing Additional List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)Jan 12, 2026View
RMC No. 2-2026Circularizing Memorandum Circular (MC) No. 111 dated December 18, 2025 of the Office of the President, Malacañang PalaceJan 12, 2026View
RMC No. 1-2026Publishing the Full Text of the Data Sharing Agreement between the Bureau of Internal Revenue and the Fiscal Incentives Review BoardJan 5, 2026View
RMC No. 110-2025Availability of the 2026 BIR Interactive Tax Calendar on the BIR WebsiteDec 26, 2025View
RMC No. 109-2025Clarification on the Coverage of Audit Suspension Under Revenue Memorandum Circular No. 107-2025Dec 12, 2025View
RMC No. 108-2025Publishing the Full Text of the October 16, 2025 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated List of VAT-Exempt Drugs Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)Dec 9, 2025View
RMC No. 107-2025Suspension of all Audit and Other Field Operations of the Bureau of Internal Revenue Until Lifted by the Commissioner of Internal RevenueNov 24, 2025View
RMC No. 106-2025Inclusion of Additional BIR Forms for Taxpayers Affected by Severe Typhoon "Tino" per Revenue Memorandum Circular (RMC) Nos. 99 and 100-2025 and Additional Revenue District Office for Taxpayers Affected by Super Typhoon "Uwan" per RMC No. 101-2025 for the Filing of Tax Returns, Payment of Taxes Due Thereon, and the Submission of Other Required DocumentsNov 12, 2025View
RMC No. 105-2025Clarifying the Taxability of Health Emergency Allowance Granted Under Republic Act No. 11712, Otherwise Known as the "Public Health Emergency Benefits and Allowances for Health Care Workers Act"Nov 12, 2025View
RMC No. 104-2025Lost Two (2) Sets of Unused/Unissued BIR Form No. 0535 – Taxpayer Information SheetNov 11, 2025View
RMC No. 103-2025Lost Several Sets of Unused/Unissued BIR Form No. 0535 – Taxpayer Information SheetNov 11, 2025View
RMC No. 102-2025Missing Quadruplicate Copy of Unused/Unissued BIR Form No. 0422 – Mission OrderNov 11, 2025View
RMC No. 101-2025Providing Extension of Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents Due in November 2025, for Taxpayers Within Areas that were Affected by Super Typhoon "Uwan"Nov 11, 2025View
RMC No. 100-2025Expanding the coverage of RMC No. 99-2025 to additional areas affected by Severe Typhoon "Tino" for the filing of tax returns and payment of taxes due thereon, including the submission of other required documentsNov 7, 2025View
RMC No. 99-2025Providing Extension of Deadlines for Filing, Payment of Taxes, and Submission of Documents Falling Due in November 2025 for Taxpayers in Areas Affected by Severe Typhoon "Tino"Nov 7, 2025View
RMC No. 98-2025Lost One (1) Set of Used/Filled-Up but Unissued BIR Form No. 1966 – Electronic Letter of AuthorityNov 3, 2025View