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. 47-2025Clarifying the provisions of RR No. 3-2025, implementing RA 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 ServicesMay 8, 2025View
RMC No. 46-2025Revised People's Freedom of Information Manual of the Bureau of Internal Revenue and Updated List of FOI ReceivingMay 7, 2025View
RMC No. 45-2025Circularizing Cooperative Development Authority, Department of Finance and Bureau of Internal Revenue Joint Administrative Order No. 001-2025 entitled "Rules to Implement the Penalty Provision under Section 308 of the NIRC of 1997, as amended by R.A. No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, as implemented by Department of Finance, Department of Trade and Industry Joint Administrative Order (DOF-DTI JAO) No. 001-2023, issued on 9 March 2023."Apr 30, 2025View
RMC No. 44-2025Publishing full text of Memorandum Circular No. 79 dated March 27, 2025 from the Office of the President entitled, "Directing all Government Agencies and Instrumentalities, and Encouraging Local Government Units, to support the 2025 National Crime Prevention Program."Apr 28, 2025View
RMC No. 43-2025Publishing full text of Memorandum Circular No. 80 dated April 3, 2025 from the Office of the President entitled, "Directing all Government Agencies and Instrumentalities, and Encouraging Local Government Units and the Private Sector, to support the Celebration of the 2025 National Innovation Day."Apr 28, 2025View
RMC No. 42-2025Circularizing the Implementing Rules and Regulations of Title XIII of Republic Act No. 8424, otherwise known as the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066Apr 25, 2025View
RMC No. 41-2025Lost several sets of unused/unissued accountable formsApr 25, 2025View
RMC No. 40-2025Clarification on the submission of proof of settlement of estate pursuant to Revenue Regulations No. 10-2023Apr 24, 2025View
RMC No. 39-2025Circularizing the Updated List of Accredited Microfinance Non-Government OrganizationsApr 24, 2025View
RMC No. 38-2025Clarification on the requirement of submission of Taxpayer Identification Number of cooperative members for the issuance of Certificate of Tax Exemption in relation to RMC No. 158-2022Apr 23, 2025View
RMC No. 37-2025Prescribes the streamlined procedures and guidelines on the mandatory requirements for claims of VAT refund under Section 112 of the NIRC of 1997, as Amended (Tax Code), except those pursuant to a writ of execution by the CourtsApr 10, 2025View
RMC No. 36-2025Lost one (1) set of used/filled-up but unissued BIR Form No. 0422 – Mission OrderApr 10, 2025View
RMC No. 35-2025Lost one (1) set of previously cancelled BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesApr 10, 2025View
RMC No. 34-2025Guidelines in the Filing of Annual Income Tax Returns and Payment of Taxes Due Thereon for Calendar Year 2024Apr 8, 2025View
RMC No. 33-2025Circularizing the 2025 National Priority Plan as prepared by the National Economic and Development AuthorityApr 7, 2025View
RMC No. 32-2025Circularizing Joint Administrative Order No. 002-2025, Series of 2025, titled "Guidelines to Implement Sections 6, 7, and 8 of Republic Act No. 12066, on the Certification of Export-Oriented Enterprise with Export Sales of at least Seventy Percent (70%) of the Total Annual Production of the Preceding Taxable Year"Apr 7, 2025View
RMC No. 31-2025Clarification on the provisions on the applicable taxes due on sale of property considered as ordinary assets of the seller and other relevant mattersApr 7, 2025View
RMC No. 30-2025Circularizing the Implementing Rules and Regulations of RA No. 12001, titled "An Act Instituting Reforms in Real Property Valuation and Assessment in the Philippines, Reorganizing the Bureau of Local Government Finance, Granting Tax Amnesty on Real Property and Special Levies on Real Property, and Appropriating Funds Therefor"Apr 7, 2025View
RMC No. 29-2025Circularizing the RA No. 12079, titled (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)Apr 7, 2025View
RMC No. 28-2025Amending further RMC No. 48-2018, as amended by RMC No. 23-2023, on the classification and processing time of One-Time Transactions (ONETTs)Apr 4, 2025View
RMC No. 27-2025Lost two (2) pads of unused/unissued BIR Form No. 0423 – Apprehension SlipApr 4, 2025View
RMC No. 26-2025Missing original copy of unused/unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real PropertiesApr 4, 2025View
RMC No. 25-2025Publishing the full text of the February 24, 2025 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) endorsing updates to the list of VAT-Exempt Products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Apr 4, 2025View
RMC No. 24-2025Publishing the full text of RA No. 12009 entitled "An Act Revising RA No. 9184, otherwise known as the "Government Procurement Reform Act", and for Other Purposes" and the implementing Rules and Regulations of RA No. 12009 or the New Government Procurement ActApr 3, 2025View
RMC No. 23-2025Circularizing the Updated List of Accredited Microfinance Non-Government OrganizationsMar 27, 2025View