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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. 72-2025Clarification on the Expiration of Certificates of Accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing ot Electronic Receipting System/Software Used under a Subscription-Based AgreementJul 14, 2025View
RMC No. 71-2025Amending the Prescribed Format of VAT Zero-Rating Certificate to be Issued by Investment Promotion Agencies (IPAs)Jul 11, 2025View
RMC No. 70-2025Lost One (1) Pad of Unused/Unissued BIR Form No. 1966 – Electronic Letter of AuthorityJul 9, 2025View
RMC No. 69-2025Lost One (1) Pad of Unused/Unissued BIR Form No. 0535 – Taxpayer Information SheetJul 7, 2025View
RMC No. 68-2025Circularizing the Updated List of Accredited Microfinance Non-Government Organizations (NGOs)Jul 4, 2025View
RMC No. 67-2025Circularizing Customs Memorandum Circular No. 113-2025, entitled "Implementation of Revenue Regulations No. 9-2025 which Implemented Section 295 (D) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066 or the Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE Act)"Jul 3, 2025View
RMC No. 66-2025Clarification on certain issues pertaining to compliance with the documentary requirements in availing Value-Added Tax (VAT) zero-rating on local purchases of Duly-Registered Business Enterprises (RBEs)Jul 2, 2025View
RMC No. 65-2025Clarification on the registration of Books of Accounts for new business registrantsJul 2, 2025View
RMC No. 64-2025Publishing the full text of memorandum dated 13 June 2025 from OIC-Undersecretary Niño Raymond B. Alvina, Policy Development and Management Services Group (PDMSG), Department of Finance Re: COMELEC Resolution No. 11132 dated 21 April 2025: Implementing Resolution of Article V, Calendar of Activities, of COMELEC Resolution No. 10924 in Connection with the 01 December 2025 Barangay & Sangguniang Kabataan ElectionsJul 1, 2025View
RMC No. 63-2025Circularizing Treasury Circular No. 3-2025, titled "Supplemental Guidelines to the Treasury Circular (TC) Nos. 3-2024 Dated 12 April 2024 and TC 02-2022 dated 31 May 2022 in Line the Implementation of the National Government Collection and Disbursement System (NGCDS) of the Bureau of the Treasury"Jun 23, 2025View
RMC No. 62-2025Publishing the full text of the May 15, 2025 Letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt Products Under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Jun 20, 2025View
RMC No. 61-2025Circularizing Section 27 of RA No. 12214, titled "An Act Amending Sections 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, and 258 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Jun 19, 2025View
RMC No. 60-2025Circularizing RA No. 12214, otherwise known as the Capital Markets Efficiency Promotion Act, and the Veto Message of President Ferdinand R. Marcos Jr. theretoJun 11, 2025View
RMC No. 59-2025Publishing the full text of the March 26, 2025 Letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt Products under Republic Act No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Law)Jun 11, 2025View
RMC No. 58-2025Further extending the deadline for registration of Non-Resident Digital Service ProvidersJun 11, 2025View
RMC No. 57-2025Damaged various copies of used/issued accountable formsJun 10, 2025View
RMC No. 56-2025Amending certain provisions of Revenue Memorandum Circular No. 92-2024 on the payment and affixture of loose documentary stamps to taxable documents prior to notarization to align with Sections 188, 193 and 201 of the National Internal Revenue Code of 1997, as Amended (Tax Code)Jun 10, 2025View
RMC No. 55-2025Clarifying Section 24 of Republic Act No. 12214, entitled "An Act Amending Section 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, and 258 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Jun 10, 2025View
RMC No. 54-2025Circularizing Proclamation No. 911 declaring June 6, 2025 a regular holiday throughout the country, in observance of Eidul Adha (Feast of Sacrifice)Jun 5, 2025View
RMC No. 53-2025Circularizing the implementing rules and regulations of Republic Act No. 12079, entitled "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"Jun 4, 2025View
RMC No. 52-2025Circularizing the availability of BIR Form No. 2550-DS [Value-Added Tax (VAT) Return for Nonresident Digital Service Providers] January 2025May 30, 2025View
RMC No. 51-2025Publishing 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 purposesMay 13, 2025View
RMC No. 50-2025Lost two (2) sets of unused/unissued BIR Form No. 0423 – Apprehension SlipMay 13, 2025View
RMC No. 49-2025Availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.5May 9, 2025View
RMC No. 48-2025Clarification on the computation of Excise Tax on mineral productsMay 8, 2025View