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Showing 182 results: BIR issuances issued in 2023

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 93-2023Publishes the Updated List of registered manufacturers/importers/exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products and novel tobacco products and integration of the requirements for compliance purposesSep 13, 2023View
RMC No. 92-2023Announces the availability of BIR Form No. 1621 in the Electronic Filing and Payment System (eFPS)Sep 13, 2023View
RMC No. 91-2023Circularizes the amendment to Rule 18, Section 5 of the Implementing Rules and Regulations (IRR) of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act)Sep 11, 2023View
RMC No. 90-2023Publishes the full text of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2023-1 by the Secretary of Department of Budget and Management (DBM) and Chairman of Administrative Order (AO) 25 IATF, titled "Guidelines on the Grant of the Performance Based Bonus (PBB) for the Fiscal Year (FY) 2023 under Executive Order (EO) No. 80, s. 2012 and Executive Order No. 201, s. 2016Sep 11, 2023View
RR No. 10-2023Amends certain provisions of RR No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569Sep 8, 2023View
RMC No. 89-2023Publishes the full text of the Memorandum of Agreement between the BIR and National Library of the Philippines (NLP)Sep 7, 2023View
RMC No. 88-2023Publishes the full text of COMELEC Law Department Memorandum No. 23-05282 dated August 24, 2023 in connection with the October 30, 2023 Barangay and Sangguniang Kabataan Elections (BSKE)Sep 4, 2023View
RMC No. 87-2023Enjoins all BIR officials and employees to participate in the celebration of the 21st Anniversary of the Development Policy Research MonthAug 31, 2023View
RMC No. 86-2023Circularizes the List of Qualified Personal Equity and Retirement Account (PERA) eligible products duly approved by the Securities and Exchange Commission (SEC)Aug 22, 2023View
RMO No. 29-2023Prescribes the guidelines, policies and procedures in the attainment of Quality Management System (QMS) Certification under ISO 9001:2015 Standards on the processing of One-Time Transaction (ONETT), Tax Returns at the Document Processing Divisions, processing and issuance of Tax Clearance Certificate (TCC) and retrieval and verification of BCS Reports and tax returns filed with Authorized Agent BanksAug 15, 2023View
RMC No. 85-2023Publishes the consolidation of the BIR's Freedom of Information (FOI) ManualAug 15, 2023View
RMC No. 84-2023Announces the availability of the revised BIR Form No. 2200-M (January 2018 ENCS) v2Aug 15, 2023View
RMC No. 83-2023Circularizes RA No. 11956 (An Act Further Amending Republic Act No. 11213, Otherwise Known as the “Tax Amnesty Act”, as Amended by Republic Act No. 11569, by Extending the Period of Availment of the Estate Tax Amnesty Until June 14, 2025, and for Other Purposes)Aug 14, 2023View
RMC No. 82-2023Publishes the full text of the Memorandum of Agreement between the BIR and its multi-sectoral partnersAug 14, 2023View
RMO No. 28-2023Amends RMO No. 23-2023 relative to the issuance of Tax Verification Notices (TVNs) in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal GroupAug 10, 2023View
RMC No. 81-2023Notifies the loss of one (1) pad of unused/unissued BIR Form No. AF51 – Accountable Form No. 51Aug 9, 2023View
RMC No. 80-2023Clarifies issues relative to the implementation of Revenue Regulations No. 3-2023 and other related concerns on Value-Added Tax (VAT) zero-rate transactions on local purchases of the Registered Export Enterprises (REEs) and other entities granted with VAT zero-rate incentives under special laws and international agreementsAug 9, 2023View
RMC No. 79-2023Announces the availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q and 2552 in the Electronic Filing and Payment System (eFPS)Aug 8, 2023View
RMC No. 78-2023Prescribes the administrative requirements for importers and manufacturers of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of heated tobacco products and vapor productsAug 4, 2023View
RMC No. 69-2023Reverts the rates of Percentage Tax, Minimum Corporate Income Tax, and Regular Corporate Income Tax on proprietary educational institutions and not for profit hospitals, pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act [CREATE])Aug 4, 2023View
RR No. 9-2023Provides rules and regulations governing the imposition of Excise Tax on perfumes and toilet waters as provided under Section 150(b) of the Tax Code of 1997, as amendedAug 3, 2023View
RR No. 8-2023Clarifies the information that shall appear in the official receipts/sales invoices on purchases of Senior Citizens (SCs) and Persons With Disabilities (PWDs) through online (E-Commerce) or mobile applications, in relation to Revenue Regulations (RR) No. 10-2015Jul 31, 2023View
RMO No. 27-2023Amends RMO No. 15-2023, relative to the revised allocation of the CY 2023 BIR Collection Goal by implementing officeJul 27, 2023View
RMC No. 77-2023Notifies the loss of one (1) set of unused/unissued BIR Form No. 0535 Taxpayer Information SheetJul 27, 2023View
RMO No. 26-2023Prescribes the policies, guidelines and procedures in the processing of request for corporate information, including beneficial ownership information, with the Securities and Exchange CommissionJul 19, 2023View