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Showing 187 results: BIR issuances issued in 2025

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 45-2025Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act)Oct 20, 2025View
RR No. 26-2025Amending the transitory provisions of RR No. 11-2025 extending the compliance period for electronic invoice issuance by covered taxpayersOct 16, 2025View
RMO No. 44-2025Guidelines and Procedures in Processing and Payment of Separation and Terminal Leave Benefits (TLB) Claims in the National and Regional Offices Amending Revenue Memorandum Order (RMO) No. 37-2016 and RMO No. 40-2020, as amended by RMO No. 14-2022Oct 15, 2025View
RMO No. 43-2025Guidelines on the Grant of Medical Allowance to Employees of the Bureau of Internal Revenue (BIR)Oct 15, 2025View
RMO No. 42-2025Prescribing the Amended Procedures on Sale of Loose Documentary Stamps by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs) in Relation to Revenue Memorandum Circular No. 056-2025Oct 9, 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
RR No. 25-2025Suspends the Implementation of the Requirement to Post a Bond under Section 160 of the National Internal Revenue Code of 1997, as Amended, for Importers and Manufacturers of Petroleum ProductsOct 3, 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
RR No. 24-2025Further amending the pertinent provisions of Section 2.57.2.(I) under RR No. 2-98, as amended by RR No. 11-2018, RR No. 7-2019 and RR No. 31-2020, on the imposition of Creditable Withholding Tax on Top Withholding AgentsSep 25, 2025View
RMO No. 41-2025Amending Revenue Memorandum Order No. 33-2024 on the Modes of Disposition of Seized/Forfeited ArticlesSep 25, 2025View
RMO No. 40-2025Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act)Sep 17, 2025View
RMO No. 39-2025Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes)Sep 17, 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
RMO No. 38-2025Consolidated Guidelines and Procedures for the Processing of Claims for Refund of Excise Tax Paid on Petroleum Products, amending Revenue Memorandum Order No. 16-2024 and other related issuancesSep 8, 2025View
RR No. 23-2025Updated Policies, Guidelines and Procedures in the Implementation of the Tax Subsidy Granted by the Fiscal Incentives Review Board (FIRB) to the Armed Forces of the Philippines Commissary and Exchange Service (AFPCES)Sep 3, 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
RMO No. 37-2025Amending Annex – E (Calamity Leave) of Revenue Memorandum Order (RMO) No. 4-2021 Re: Consolidated Policies and Guidelines in the Monitoring of Attendance and Leave Management Amending RMO No. 28-2008, as amended by RMO No. 21-2011Aug 27, 2025View