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. 22-2025CY 2025 BIR Priority Programs and ProjectsMar 24, 2025View
RMC No. 21-2025Clarifying the proper tax treatment of joint ventures/consortiums formed for the purpose of undertaking construction projects under Section 22 ( B ) of the NIRC of 1997, as amended, in relation to RR Nos. 10-2012 and 14-2023, and the administrative requirements for all joint ventures/consortiums pursuant to Section 236 of the same CodeMar 24, 2025View
RMC No. 20-2025Clarification of certain policies, guidelines and procedures relative to the processing and issuance of Tax Clearance Certificate for Final Settlement of Government ContractsMar 20, 2025View
RMC No. 19-2025Missing two (2) original copies of unused/unissued BIR Form No. 1966 – Electronic Letter of AuthorityMar 12, 2025View
RMC No. 18-2025Lost one (1) set of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetFeb 28, 2025View
RMC No. 17-2025Lost two (2) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetFeb 27, 2025View
RMC No. 16-2025Tax compliance reminders for the May 12, 2025 National and Local ElectionsFeb 26, 2025View
RMC No. 15-2025Availability of the Alphalist Data Entry and Validation Module Version 7.4Feb 25, 2025View
RMC No. 14-2025Clarifies certain issues pertaining to the mandatory requirements for tax credit or refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the NIRC of 1997, as AmendeFeb 19, 2025View
RMC No. 13-2025Observance of the month of February as "Tax Awareness Month" per Proclamation No. 486 S. 2024Feb 19, 2025View
RMC No. 12-2025Circularizing the approved 2024 National Priority Plan as prepared by the National Economic and Development AuthorityFeb 13, 2025View
RMC No. 11-2025Circularizing Republic Act No. 12120, otherwise known as the Philippine Natural Gas Industry Development ActFeb 7, 2025View
RMC No. 10-2025Revised People's Freedom of Information (FOI) Manual of the Bureau of Internal Revenue and Updated List of FOI Receiving OfficersJan 28, 2025View
RMC No. 9-2025Publishing the EO No. 61 Technical Working Group Resolution No. 2024-2 "Guidelines on the Grant of the FY 2023 Performance-Based Bonus and the FY 2024 Productivity Enhancement Incentive"Jan 28, 2025View
RMC No. 8-2025Publishing 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 and integration of the requirements for compliance purposesJan 24, 2025View
RMC No. 7-2025Availability of additional features and/or enhanced functionalities of the Enhanced Monitoring and Managing Administrative Cases (EMMAC)Jan 23, 2025View
RMC No. 6-2025Extension of registration of permanently bound Loose-leaf Books of Accounts/Invoices and computerized Books of Accounts and other accounting recordsJan 16, 2025View
RMC No. 5-2025Amending certain provisions of RMC Nos. 11-2024. 12-2024, 13-2024 and 19-2024, provide clarifications/ transitory provisions and to align them with the provisions of R.A. No. 11976, (EOPT Act), its Implementing Rules and Regulations and other issuancesJan 16, 2025View
RMC No. 4-2025Publishing the full text of COMELEC Law Department Memorandum No. 24-09122 dated December 26, 2024 in connection with the 2025 National and Local Elections, and Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) Parliamentary ElectionsJan 14, 2025View
RMC No. 3-2025Missing seven hundred sixty (760) pieces of unused/unissued BIR Form No. 1931 – TIN CardJan 9, 2025View
RMC No. 2-2025Circularizing EO No. 74 titled "Immediate Ban of Philippine Offshore Gaming, Internet Gaming, and Other Offshore Gaming Operations in the Philippines, and for Other Purposes"Jan 7, 2025View
RMC No. 1-2025Availability of the BIR Electronic Tax Clearance System for taxpayer-applicants registered under RR No. 7A-Quezon City, RR No. 7B-East NCR and RR No. 8B-South NCRJan 6, 2025View
RMC No. 135-2024Circularizing Republic Act No. 12066, titled "An Act Amending Sections 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, And 311, and Adding New Sections 135-A, 295-A, 296-A, and 297-A of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Dec 18, 2024View
RMC No. 134-2024Circularizing Republic Act No. 12063, titled “An Act Institutionalizing the Enterprise-Based Education and Training Framework and Appropriating Funds Therefor”Dec 18, 2024View
RMC No. 133-2024Amending certain provisions of Revenue Memorandum Circular No. 56-2024 on the issuance of Electronic Certificate Authorizing Registration relative to One-Time TransactionDec 18, 2024View