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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. 97-2025Circularizing the Availability of the Revised BIR Registration FormsOct 30, 2025View
RMC No. 96-2025Over the Counter Medicines and First Aid KitOct 28, 2025View
RMC No. 95-2025Circularizing Republic Act No. 12235 Entitled "An Act Amending Sections 134 and 168 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended"Oct 27, 2025View
RMC No. 94-2025Supplemental Policies on the Processing of Refund/Credit of Excise Tax Associated with Unused Internal Revenue Stamps for Cigarettes, Heated Tobacco Products and Vape ProductsOct 27, 2025View
RMC No. 93-2025Circularizing Department of Finance (DOF) Order No. 074-2024 re: "Schedule of Income Classification for the First General Income Reclassification of Provinces, Cities, and Municipalities Based on the Income Ranges under Republic Act No. 11964"Oct 27, 2025View
RMC No. 92-2025Work-around Procedure for the Accomplishment of BIR Form No. 1602Q in Light of the Implementation of Republic Act No. 12214, also known as the "Capital Markets Efficiency Promotion Act (CMEPA)"Oct 22, 2025View
RMC No. 91-2025Clarification on the Documentary Requirements for Business Registration Being Signed by the Assistant Corporate Secretary of a CorporationOct 8, 2025View
RMC No. 90-2025Circularizing Republic Act No. 12253 Otherwise Known as the"Enhanced Fiscal Regime for Large-Scale Metallic Mining Act"Oct 7, 2025View
RMC No. 89-2025Circularizing Memorandum Circular (MC) No. 96 dated September 19, 2025 of the Office of the President, Malacañang Palace re: Kainang Pamilya Mahalaga DayOct 3, 2025View
RMC No. 88-2025Providing Extension of Deadlines for Filing, Payment of Taxes, and Submission of Documents Falling Due in October 2025 for Taxpayers Affected by the Recent Cebu EarthquakeOct 2, 2025View
RMC No. 87-2025Circularizing the Memorandum dated September 2, 2025 from the Civil Service Commission re: Prohibition Against Gambling During Office HoursOct 2, 2025View
RMC No. 86-2025Circularizing Memorandum Circular No. 37, entitled "Directing the Urgent Implementation of the National Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financing Strategy 2023-2027, and Enjoining All Concerned Agencies to Fully Support and Actively Participate in the Conduct of Money Laundering/Terrorism Financing National Risk Assessment"Sep 29, 2025View
RMC No. 85-2025Lost One (1) Set of Unused/Unissued BIR Form No. 0423 – Apprehension SlipSep 17, 2025View
RMC No. 84-2025Circularizing DOF Department Order No. 012-2025 re: "Revised Schedule of Filing Fees Imposed on Applications for Tax Exemption Indorsements (TEIs) and Non-TEIs in the Revenue Office"Sep 16, 2025View
RMC No. 83-2025Celebration of the 36th National Statistics MonthSep 12, 2025View
RMC No. 82-2025Publishing 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 and Chewing Tobacco Products with the Corresponding Products/Brands/Variants and Integration of the Requirements for Compliance PurposesSep 10, 2025View
RMC No. 81-2025Reiterating the Criteria and Guidelines on the Deductibility of Ordinary and Necessary Expenses Under Section 34(A)(1)(a) of the National Internal Revenue Code of 1997, as AmendedSep 3, 2025View
RMC No. 80-2025Lost Sixty (60) Triplicate Copies of Used/Issued BIR Form No. 0535 – Taxpayer Information SheetAug 28, 2025View
RMC No. 79-2025Providing extension of deadline for filing of Tax Returns and payment of VAT due of Nonresident Digital Service Provider pursuant to Republic Act No. 12023Jul 31, 2025View
RMC No. 78-2025Providing the guidelines and procedures on the registration, filing of returns, and payment of Value-Added Tax (VAT) for Nonresident Digital Service Providers through the VAT on Digital Services PortalJul 29, 2025View
RMC No. 77-2025Expanding the coverage of Revenue Memorandum Circular No. 75-2025 to new areas affected by Typhoon "Emong" for the filing of tax returns and payment of the corresponding taxes due thereon, including the submission of other required documentsJul 25, 2025View
RMC No. 76-2025Extension of the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR Audit Investigation, Application for Tax Refund and Issuance of Assessment Notices and Warrants of Distraint and Levy for Taxpayers within the jurisdiction of Revenue District Offices and Regional Offices of the Bureau of Internal Revenue that were affected by the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong"Jul 25, 2025View
RMC No. 75-2025Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong"Jul 23, 2025View
RMC No. 74-2025Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline ServicesJul 18, 2025View
RMC No. 73-2025Circularizing the 2025 National Priority Plan Addendum as Prepared by the Department of Economy, Planning and DevelopmentJul 15, 2025View