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Showing 187 results: BIR issuances issued in 2025

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 36-2025Further Amending Revenue Memorandum Order No. 6-2023, Prescribing the Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit ProgramAug 18, 2025View
RR No. 22-2025Further Amending Pertinent Provisions of Revenue Regulations 17-2011 to Implement Section 9 of Republic Act (RA) No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act", on Additional Deduction of Qualified Employer's Actual Contributions Made to Personal Equity and Retirement Acccount (PERA) Under RA No. 9505, Otherwise Known as the "PERA Act of 2008"Aug 8, 2025View
RR No. 21-2025Implementing the Amendments Introduced by Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" on Sections 22, 24, 25, 27, 28, 32, 34, 38, 39 and 42 of the National Internal Revenue Code of 1997, as AmendedAug 5, 2025View
RR No. 20-2025Implementing the Rate Adjustment of Stock Transaction Tax (STT) and the Imposition of the STT on the Sale of Exchange of Domestic Shares of Stocks and Other Securities Listed and Traded Through a Foreign Stock Exchange Under Section 17 of Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act"Aug 5, 2025View
RR No. 19-2025Implementing the Documentary Stamp Tax (DST) Rate Adjustments and Amendments to the Documents and Papers Not Subject to DST Under Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act"Aug 5, 2025View
RR No. 18-2025Amending Pertinent Provisions of Revenue Regulations No. 25-2003, as Amended, to Implement Section 149 of the National Internal Revenue Code of 1997, as Further Amended Under Section 18 of Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act"Aug 5, 2025View
RMC No. 79-2025Providing extension of deadline for filing of Tax Returns and payment of VAT due of Nonresident Digital Service Provider pursuant to Republic Act No. 12023Jul 31, 2025View
RMC No. 78-2025Providing the guidelines and procedures on the registration, filing of returns, and payment of Value-Added Tax (VAT) for Nonresident Digital Service Providers through the VAT on Digital Services PortalJul 29, 2025View
RMC No. 77-2025Expanding the coverage of Revenue Memorandum Circular No. 75-2025 to new areas affected by Typhoon "Emong" for the filing of tax returns and payment of the corresponding taxes due thereon, including the submission of other required documentsJul 25, 2025View
RMC No. 76-2025Extension of the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR Audit Investigation, Application for Tax Refund and Issuance of Assessment Notices and Warrants of Distraint and Levy for Taxpayers within the jurisdiction of Revenue District Offices and Regional Offices of the Bureau of Internal Revenue that were affected by the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong"Jul 25, 2025View
RMC No. 75-2025Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong"Jul 23, 2025View
RR No. 17-2025Amending Sections 3 and 4 of Revenue Regulations (RR) No. 16-2024 on the Updated Floor Price of Cigarette, Heated Tobacco and Vapor ProductsJul 18, 2025View
RMC No. 74-2025Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline ServicesJul 18, 2025View
RMC No. 73-2025Circularizing the 2025 National Priority Plan Addendum as Prepared by the Department of Economy, Planning and DevelopmentJul 15, 2025View
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
RMO No. 35-2025Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act)Jul 11, 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
RMO No. 34-2025Guidelines and Procedures Regarding Requests for Issuance of a Certified True Copy of the Commissioner of Internal Revenue's Decision on an Administrative Appeal Against a Final Decision on Disputed Assessment and on a Denial of the Claims for Refund of Value-Added Tax and Excise Tax under Sections 112 (C) and 135-A of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066, under the Jurisdiction of the Appellate DivisionJul 7, 2025View
RMC No. 69-2025Lost One (1) Pad of Unused/Unissued BIR Form No. 0535 – Taxpayer Information SheetJul 7, 2025View
RMO No. 33-2025Amending Revenue Memorandum Order No. 26-2025 on Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) ActJul 4, 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