No. of Issuance

Subject Matter

Date of Issue

Circularizing 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"

Digest | Full Text | RA No. 12066

Amending certain provisions of Revenue Memorandum Circular No. 56-2024 on the issuance of Electronic Certificate Authorizing Registration relative to One-Time Transaction

Digest | Full Text

Further clarifying the tax treatment of the Philippine Amusement and Gaming Corporation, its Licensees and Contractees

Digest | Full Text

Publishing the full text of the October 14, 2024 letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) endorsing updates to the list of VAT-exempt products under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Circularizing the Implementing Rules and Regulations of Republic Act No. 11698, entitled "An act regulating the use and other activities related to vintage automobiles and other historical, classic, or collector motor vehicles, and providing for their exemption from the standards and restrictions set by laws, and regulations issued after the date of their manufacture"

Digest | Full Text | Annex A

Circularizing Republic Act No. 10659, entitled "An Act Promoting and Supporting the Competitiveness of the Sugarcane Industry and for Other Purposes"

Digest | Full Text | Annex A

Providing 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 Typhoons "Kristine", "Leon", "Marcel", "Nika", "Ofel" and "Pepito"

Digest | Full Text

Waiver/removal of the certification fee in the processing of application for certificate of exemption for scholarship and job/livelihood programs

Digest | Full Text

Clarifying the taxability of Microinsurance Mutual Benefit Associations in respect to income received by them

Digest | Full Text

Clarification on the taxability of the medical allowance granted to qualified government civilian personnel under Executive Order No. 64, series of 2024

Digest | Full Text

Circularizing Republic Act No. 11999, otherwise known as the "Bulacan Special Economic Zone and Freeport Act"

Digest | Full Text | RA No. 11999

Publishing the full text of the August 7, 2024 letter from the Food and Drug Administration of the Department of Health endorsing updates to the list of VAT-exempt products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Amending certain provisions of RMC No. 5-2001 on the grounds and procedures for the implementation of Section 206 of the Tax Code on 1997 on Constructive Distraint

Digest | Full Text

Clarifying certain issues on the filing of monthly Documentary Stamp Tax Declaration by Electronic Documentary Stamp Tax (eDST) taxpayers using BIR Form No. 2000 v 2018 pursuant to RMC No. 48-2024

Digest | Full Text

Publishing the Full Text of the June 20, 2024 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing Updates to the List of VAT-Exempt Products Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Guidelines on the Proper Sale and Affixture of Loose Documentary Stamps to Taxable Documents

Digest | Full Text

Clarification on Registration Procedures Pursuant to Revenue Regulations No. 7-2024, as amended by Revenu Regulations No. 11-2024

Digest | Full Text

Clarifying the taxability of income derived by Local Government Units engaged in proprietary functions

Digest | Full Text

Frequently-asked questions relative to the filing of tax returns and payment of taxes pursuant to Revenue Regulations No. 4-2024, Implementing the Provisions of Republic Act No. 11976, Otherwise Known as “Ease of Paying Taxes (EOPT) Act”

Digest | Full Text | Annex A | Annex B | Annex C | Annex D

Tax Treatment of Sukuk (Islamic Bond) as Islamic Banking Arrangement Pursuant to the Tax Neutrality Provision of Republic Act No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) as Implemented by Revenue Regulations No. 17-2020

Digest | Full Text

Further Extending the Transitory Period Prior to Actual Imposition of Withholding Tax on Gross Remittances Made by Digital Financial Services Providers to Sellers/Merchants Prescribed under Revenue Regulations No. 16-2023

Digest | Full Text

Prescribing the mandatory requirements for claims for tax credit or refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in relation to Section 204(C) and 229 of the National Internal Revenue Code of 1997, as amended, except those under the authority and jurisdiction of the Legal Group

Digest | Full Text |  Annex A1-A4

Prescribing the mandatory requirements for claims for credit/refund of taxes erroneously or illegally received or collected or penalties imposed without authority pursuant to Setion 204(C), in relation to Section 229 of the National Internal Revenue Code of 1997, as amended, except those under the authority and jurisdiction of the Legal Group

Digest | Full Text |  Annex A1-A2

Circularizing the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] April 2024 (ENCS)

Digest | Full Text | BIR Form No. 2550Q | Guidelines

Clarifying the Deadline for Filing of Documentary Stamp Tax Return and Payment of the Corresponding Taxes

Digest | Full Text

Clarifies certain issues relative to the implementation of Section 19 of RA No. 11976 (Ease of Paying Taxes Act), which added Section 110(D) of the National Internal Revenue Code of 1997, as amended (Tax Code), that introduced the Output VAT Credit on uncollected receivables

Digest | Full Text

Clarification on the Ante-dating of Deeds of Sale Involving Real Properties

Digest | Full Text

Provides clarifications and guidance on Section 6 of RR No. 4-2024 on the Repeal of Section 34 (K) of the NIRC of 1997, as amended

Digest | Full Text

Prescribes the Supplemental Guidelines on the Affixture of Internal Revenue Stamps on Vapor Products pursuant to RMC No. 105-2023

Digest | Full Text | Annex A | Annex B

Clarifies the issuance of Electronic Certificate Authorizing Registration relative to One-Time Transaction (ONETT)

Digest | Full Text

Extends the ninety-day period for the actual imposition of Withholding Tax on Gross Remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants prescribed under RR No. 16-2023

Digest | Full Text

Amends RMC No. 91-2018 relative to the Taxpayer Identification Number (TIN) Issuance to Clients of Microfinance Non-Government Organizations (MF-NGOs) and Members of Cooperatives through Online Registration and Update System (ORUS)

Digest | Full Text | ORUS User Guide or Taxpayer Job Aid for EO98

Informs taxpayers on the availability of the revised BIR Registration Forms relative to the implementation of Republic Act No. 11976 (Ease of Paying Taxes Act)

Digest | Full Text | BIR Form 1901 | BIR Form 1903 | BIR Form 1904 | BIR Form 1906

Prescribes guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Calendar Year 2023

Digest | Full Text | Annex A

Clarifies the manner of computing the Minimum Corporate Income Tax (MCIT) for Taxable Year 2023

Digest | Full Text

Publishes the full text of the February 5, 2024 Letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Circularizes the Entry into Force, Effectivity and Applicability of the Philippines-Brunei Double Taxation Agreement

Digest | Full Text

Clarifies the answer to Question No. 31 of RMC No. 49-2022 in relation to RR No. 4-2022, implementing Section 295(F) of the NIRC (Tax Code) of 1997, as amended by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises [CREATE] Act)

Digest | Full Text

Clarifies the Tax Treatment of Interest Expense Paid or Incurred on Indebtedness in Connection with the Taxpayer's Profession, Trade or Business and Other Related Matters

Digest | Full Text | Annex A

Publishes the November 29, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Ceases the payment of Annual Registration Fee pursuant to Republic Act No. 11976 (Ease of Paying Taxes Act)

Digest | Full Text | Advisory

Clarifies on the treatment of retirement benefits expense for financial reporting and tax purposes

Digest | Full Text | Annex A | Annex B

Clarifies the treatment of foreign currency transactions for financial reporting and internal revenue tax purposes

Digest | Full Text | Annex A

Clarifies the provisions of Revenue Regulations No. 16-2023 imposing Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants

Digest | Full Text | Annex A

Reverses the Value-Added Tax exemption of transactions specified under Section 109 (BB) of the National Internal Revenue Code (Tax Code) of 1997, as amended

Digest | Full Text

Publishes the full text of the JAO No. 001-2023 guidelines to implement Sections 305, 306, 307, and 308 of the NIRC of 1997, as amended by the RA No. 11534 (CREATE Act) for Cooperatives; and full text of FIRB - Advisory No. 017-2023 regarding the availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023)

Digest | Full Text | DTI JAO No. 001-2023 | FIRB Advisory No. 017-2023

Further clarifies the proper tax treatment of cross-border services in light of the Supreme Court En Banc Decision in Aces Philippines Cellular Satellite Corp. v. Commissioner of Internal Revenue, GR. No. 22668

Digest | Full Text

Circularizes RA No. 11976 (Ease of Paying Taxes Act) and the Veto Message of President Ferdinand R. Marcos Jr

Digest | Full Text | Annex A | Annex B

No. of Issuance

Subject Matter

Date of Issue

Circularizes Memorandum Circular No. 15 issued by the Office of the President, titled "Updating the Inventory of Exceptions to the Right to Access Information Under Executive Order No. 02, (S. 2016)”

Digest | Full Text | Annex A

Circularizes Memorandum Circular No. 37, titled "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"

Digest | Full Text | MC No. 37 | Annex A

Announces the updated features and functionalities of the Online Registration and Update System (ORUS)

Digest | Full Text

Announces the availability, use and acceptance of Taxpayer Identification Number (TIN) ID

Digest | Full Text | Annex A | Taxpayer Guide

Classifies the costs associated with franchises, concessions, licenses, rights, operations agreements or similar arrangements (herein referred to as Licenses or Rights) granted by the government to operate a public service, including public utility as an Administrative Cost instead of "Direct Cost of Services", for purposes of computing the gross income to determine the Optional Standard Deduction (OSD) under Section 34 (L) of the Tax Code of 1997, as amended by Section 3 of Republic Act (RA) No. 9504

Digest | Full Text

Circularizes the Implementing Rules and Regulations of the Maharlika Investment Fund Act of 2023 (RA No. 11954)

Digest | Full Text | Implementing Rules and Regulations

Clarifies the duty of the Food and Drug Administration to determine classification of beverages pursuant to Sec. 150-B of the NIRC of 1997, as amended, and as implemented by RR No. 20-2018

Digest | Full Text

Announces the availability of the Taxpayer Registration-Related Applications (TRRA) Portal

Digest | Full Text

Provides clarification and guidance on the affixture of internal revenue stamps on vapor products pursuant to Section 9 of RR No. 18-2021 and Section 4 (H) of RR No. 14-2022

Digest | Full Text | Annexes

Clarifies certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of RR No. 2-2023

Digest | Full Text

Clarifies the applicable taxes due on sale of real property considered as ordinary assets of the seller and other relevant matters

Digest | Full Text

Provides tax compliance reminders to all candidates and other participants in any national or local elections, including Barangay or Sangguniang Kabataan (SK) Elections

Digest | Full Text

Circularizes 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)

Digest | Full Text | IRR - RA No. 11534

Publishes 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. 2016

Digest | Full Text | IATF MC No. 2023-1

Publishes the consolidation of the BIR's Freedom of Information (FOI) Manual

Digest | Full Text | Annex 1 | Annex 2 | Annex 3

Circularizes 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)

Digest | Full Text | RA No. 11956

Clarifies 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 agreements

Digest | Full Text | Annex A | Annex B-1 | Annex B-2 | Annex C

Prescribes 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 products

Digest | Full Text

Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under the National Capital Region as prescribed by Wage Order No. NCR-24

Digest | Full Text | Wage Order No. NCR-24

Prescribes Sworn Statement and Sworn Declaration to be submitted relative to the compliance requirements in availing the Income Tax exemption of foreign-sourced dividends received by domestic corporation

Digest | Full Text | Annex A | Annex B

Publishes the May 22, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Provides streamlined guidelines and mandatory requirements for claims of Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group

Digest | Full Text | Annex A.1 | Annex A.1.1 | Annex A.1.2 to A.1.7 | Annex A.2 | Annex A.3

Reverts 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])

Digest | Full Text

Further clarifies imported goods that will no longer require the issuance of “Authority to Release Imported Goods” by the BIR prior to the release by the Bureau of Customs

Digest | Full Text

Amends Item VIII of RMC No. 19-2022 on the venue for the issuance of Certificate Authorizing Registration relative to tax-free exchanges of properties under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amended

Digest | Full Text

Revokes BIR Ruling Nos. 038-2001 and 046-1995

Digest | Full Text

Announces the availability of the enhanced BIR Registration Forms relative to the implementation of Ease of Doing Business and Efficient Government Service Delivery Act of 2018

Digest | Full Text | BIR Form No. 1901 | BIR Form No. 1902 | BIR Form No. 1903 | BIR Form No. 1904 | BIR Form No. 1905

Provides clarifications on the entitlement of economic zone developers and operators to the Value-Added Tax (VAT) zero-rating on local purchases of goods and services directly and exclusively used in the registered project or activity

Digest | Full Text | BOI MC No. 2022-003

Clarifies the optional filing and payment of monthly VAT Returns (BIR Form No. 2550M) for VAT-registered persons

Digest | Full Text

Reiterates the proper time of remittance of Withholding Taxes by National Government Agencies and Instrumentalities, Local Government Units, and Government Owned and Controlled Corporations

Digest | Full Text

Publishes the full text of Fiscal Incentives Review Board Advisory No. 006-2023 regarding clarifications on the supplemental guidelines on the registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector

Digest | Full Text | FIRB Advisory No. 006-2023

Publishes the full text of Fiscal Incentives Review Board Advisory No. 004-2023 clarifying the issues covering the transfer of registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector

Digest | Full Text | FIRB Advisory No. 004-2023

Prescribes supplemental guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Taxable Year 2022

Digest | Full Text | Annex A

Further clarifies certain policies on the filing of appeal against Final Decision on Disputed Assessments (FDDA) pursuant to RR No. 12-99, as amended

Digest | Full Text

Publishes the February 21, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Further clarifies imported goods that will no longer require the issuance of "Authority to Release Imported Goods" by the Bureau of Internal Revenue prior to release by the Bureau of Customs

Digest | Full Text

Reiterates the basis of the Total Landed Value of imported automobiles as defined under RR No. 25-2003 in the processing of applications for Electronic Authority to Release Imported Goods (eATRIG) by importers of automobiles

Digest | Full Text

Circularizes Republic Act No. 11898 (Extended Producer Responsibility Act of 2022) and its Implementing Rules and Regulations

Digest | Full Text | RA No. 11898 | IRR

Further clarifies the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and directly used in the registered project or activity

Clarifies Section 5 of RR No. 18-2021 on the posting of export bond prior to removal of tobacco products, heated tobacco products and vapor products for export from place of manufacture

Digest | Full Text

Publishes the full text of FIRB Administrative Order No. 001-2023 prescribing the supplemental guidelines to operationalize FIRB Resolution No. 026-22, as further extended by FIRB Resolution No. 033-22

Digest | Full Text | FIRB Administrative Order No. 001-2023

Publishes the full text of FIRB Advisory No. 002-2023 – Templates for the Certificate of Entitlement to Tax Incentives (CETI)

Publishes the full text of Memorandum Circular No. 2023-001 by the Board of Investments (BOI)

Announces the availability of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS)

Circularizes the National Privacy Commission Advisory Opinions upholding the authority of the BIR, in its tax enforcement, assessment and collection functions, to obtain personal and sensitive information from any person pursuant to Section 4 (e) of RA No. 10173 (Data Privacy Act of 2012), in relation to Section 5 (B) of the 1997 Tax Code, as amended

Digest | Full Text | Annex A | Annex B | Annex C

Provides transitory provisions for the implementation of the Quarterly filing of VAT Returns starting January 1, 2023 pursuant to Section 114(A) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law)

Digest | Full Text

No. of Issuance

Subject Matter

Date of Issue

Clarifies the effect of non-submission of a cooperative of the Taxpayer Identification Number (TIN) of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE) pursuant to Item A3 of RMC No. 124-2020 and corresponding penalties to be imposed thereof

Digest | Full Text

Publishes the November 28, 2022 letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Publishes the November 23, 2022 letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Further extends the acceptance of manually issued Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act)

Digest | Full Text

Clarifies further the transitory provisions for the VAT zero-rate incentives under Sections 294(E) and 295(D), Title XIII of the Tax Code, as amended, and as implemented by Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules And Regulations (CREATE IRR)

Digest | Full Text

Clarifies issues relative to Revenue Regulations No. 13-2022 on Income Tax treatment of equity-based compensation

Digest | Full Text

Publishes the full text of DTI Memorandum Circular No. 22-19, s. 2022 prescribing the guidelines on the Registration with the Board of Investments (BOI) of Existing Registered Business Enterprises (RBEs) in the Information Technology Business Process Management (IT-BPM) Sector

Digest | Full Text | DTI MC 22-19 s2022

Further clarifies the guidelines on the availment of VAT Zero Rate (0%) on Health Maintenance Organization (HMO) Plans acquired by Registered Export Enterprises and prescribes the uniform template of 'Detailed Information' thereof

Digest | Full Text | Annex A

Publishes Fiscal Incentives Review Board (FIRB) Resolution No. 026-2022 - extending the 70:30 Work-From-Home (WFH) arrangement for Registered Business Enterprises in the Information Technology Business Process Management (IT-BPM) Sector and allowing the transfer of registration of existing business enterprises in the IT-BPM from Investment Promotion Agency to Board of Investments

Digest | Full Text | FIRB Res No. 026-2022

Publishes the September 1, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Publishes the August 17, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Publishes the August 15, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Clarifies the provisions of Revenue Regulations No. 6-2022 relative to the removal of the five (5) – year validity period on receipts/invoices

Digest | Full Text

Prescribes the guidelines in updating of registration information record of taxpayers who will enroll in the Bureau's Online Registration and Update System (ORUS)

Digest | Full Text | S1905- Registration Update Sheet | Annex B

Prescribes the guidelines on the lifting of suspension of field audit and operations pursuant to Revenue Memorandum Circular No. 77-2022

Digest | Full Text | Annex A | Annex B

Prescribes additional guidelines and procedures on the manner of payment of penalty relative to violations incurred by Registered Business Enterprises in the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement for the period April 1, 2022 until September 12, 2022

Digest | Full Text

Publishes the July 20, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Publishes the full text of RA No. 11900 titled “An Act Regulating the Importation, Manufacture, Sale, Packaging, Distribution, Use, and Communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products”

Digest | Full Text | Letter | RA No. 11900

Publishes the July 11, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Lifts the suspension on the issuance of Mission Orders for the conduct of Tax Compliance Verification Drive (TCVD)

Prescribes the guidelines on the registration of Department of Education Regional Offices, Division Offices and Implementing Unit Schools

Digest | Full Text

Publishes the July 1, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Publishes the June 27, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Publishes the May 30, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Publishes Fiscal Incentives Review Board Resolution No. 018-22 – granting the Board of Investments authority to implement temporary measures for Registered Business Enterprises affected by typhoon Odette

Digest | Full Text | Fiscal Incentives Review Board Resolution No. 018-22

Publishes Fiscal Incentives Review Board Resolution No. 017-22 - grant of authority to implement a 70:30 Work-From-Home arrangement for Registered Business Enterprises in the Information Technology – Business Process Management Sector

Digest | Full Text | Fiscal Incentives Review Board Resolution No. 017-22

Prescribes the template for sworn declaration to be executed by the Registered Business Enterprise in relation to Q and A No. 36 of RMC No. 24-2022

Digest | Full Text | Sworn Declaration

Publishes the May 18, 2022 letter from the Food and Drug Administration (FDA) of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Updated List of VAT-Exempt Medicines

Clarifies the service of Letter of Authority pursuant to Revenue Audit Memorandum Order No. 1-2000

Digest| Full Text

Circularizes the lists of Withholding Agents required to deduct and remit 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020

Digest | Full Text

Publishes the Updated List of Registered Manufacturers/Importers/Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco and Vapor Products and integrates the requirements for compliance purposes

Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G |

Clarifies the Income Tax treatment of the different classifications of educational insitutions and their tax obligations

Suspends all pending Letters of Authority/Mission Orders as of May 30, 2022 and requires the submission of inventory thereafter

Digest | Full Text | Annex A

Suspends audit and other field operations pursuant to, and under authority of, all Task Forces created thru Revenue Special Orders, Operations Memoranda and other similar orders/directives

Digest | Full Text | Annex B Sample | Annex C Sample

Circularizes DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, titled ”Guidelines on the Provision of the Mandatory Statutory Benefits And Privileges of the Senior Citizens And Persons With Disabilities on their Purchases through Online (E-Commerce) and Phone Call/SMS"

Digest | Full Text | JMC No. 01-2022

Publishes the full text of the April 26, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Amends certain portions of RMC No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuances of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for interim Performance-Based Bonus

Digest | Full Text | Annex A | Annex B | Annex C | Annex C1 | Annex D | Annex E

Publishes the full text of the April 8, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of Medical Devices Exempt from VAT under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Clarifies the proper taxable base of Excise Tax in the manufacturer’s/assembler’s or importer’s sworn statement and integration of the monitoring, supervision and reporting of excisable products under Revenue Administrative Order No. 2-2014

Digest | Full Text

Publishes the March 4, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Publishes the March 10, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Publishes the February 2, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Publishes the March 16, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2022-1, titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2022 under Executive Order No. 80, s. 2012 and Executive Order No. 201, s. 2016"

Digest | Full Text | MC No. 2022-1

Amends pertinent portion of the Questions and Answers in RMC No. 24-2022 to align them with the provisions of CREATE Act and its Implementing Rules and Regulations

Digest | Full Text

Publishes the full text of the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Revises the requirements on the manner of remittance of penalties of 5% and 20% for early withdrawal of qualified contribution under Personal Equity and Retirement Account (PERA) Act of 2008

Digest | Full Text

Prescribes the manner of payment of penalty relative to violations incurred by Registered Business Enterprises under the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement

Digest | Full Text

Clarifies the Transitory Provision for the non-income related tax incentives granted to registered export enterprises under Investment Promotion Agencies

Digest | Full Text

Clarifies the guidelines on the submission of Certificate of Entitlement to Tax Incentives pursuant to RMC No. 28-2022

Digest | Full Text

Prescribes the uniform template for VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies in relation to Q & A No. 34 of RMC No. 24-2022

Digest | Full Text | Template 1 | Template 2

Prescribes the tax treatment of Murabahah (Profit Disclosed Sale) and Tawarruq (Commodity Murabahah) as Islamic Banking Arrangements pursuant to the tax neutrality provision of RA No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) and as implemented by RR No. 17-2020

Digest | Full Text

Clarifies the tax treatment of the Philippine Amusement and Gaming Corporation (PAGCOR), its licensees and contractees

Digest | Full Text

Publishes the full text of the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)

Digest | Full Text | Annex A

Prescribes the guidelines in the submission of Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (CREATE Law)

Digest | Full Text

Circularizes the lists of withholding agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020

Digest | Full Text

Clarifies the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR)

Digest | Full Text

Clarifies issues relative to RR No. 21-2021 implementing the amendments to the Value-Added Tax (VAT) zero rating provisions under Sections 106 and 108 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Sections 294(E) and 295(D), Title XIII of the Tax Code, introduced by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations

Digest | Full Text

Suspends the Income Tax incentives granted to Registered Business Enterprises (RBEs) for violating the Work-From-Home (WFH) threshold as prescribed by the Fiscal Incentives Review Board

Digest | Full Text | Annexes

Provides Tax Compliance Reminders for the May 9, 2022 National and Local Elections

Digest | Full Text

Prescribes the guidelines in the claim of Input VAT on purchases or importations of capital goods pursuant to Section 110 of the Tax Code, as amended by RA No. 10963 (TRAIN Law)

Digest | Full Text

Provides guidance on the filing of Requests for Confirmation, Tax Treaty Relief Applications and Tax Sparing Applications

Digest | Full Text | Annex A

Provides clarification and guidance on Section 8 of RR No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the NIRC of 1997, as amended by RA No. 11534 (CREATE)

Digest | Full Text | Annex A | Annex A-1 | Annex A-2 | Annex B

Circularizes RA No. 11597, titled “An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as ‘An Act Creating the Philippine Veterans Bank, and for Other Purposes”’

Digest | Full Text | RA No. 11597

Publishes the full text of letter from the DOH endorsing updates to the List of VAT-Exempt COVID-19 Medicines under RA No. 11534

Digest | Full Text

Clarifies the scope and coverage of the extension of deadlines granted pursuant to Revenue Regulations No. 1-2022

Digest | Full Text

Circularizes RA No. 11635, titled “An Act Amending Section 27(B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes”

Digest | Full Text | RA No. 11635

Circularizes RA No. 11598, titled “An Act Authorizing the Department of Agriculture to Provide for Direct Cash Assistance to Farmers who are Tilling Two (2) Hectares and Below of Rice Land Until 2024, and Use for the Purpose the Annual Tariff Revenues in Excess of Ten Billion Pesos (P10B) of the Rice Competitiveness Enhancement Fund Created Under Republic Act No. 11203, entitled "An Act Liberalizing the Importation, Exportation and Trading of Rice, Lifting for the Purpose the Quantitative Import Restriction on Rice, and for Other Purposes"”

Digest | Full Text | RA No. 11598

Circularizes RA No. 11595, titled “An Act Amending Republic Act No. 8762, Otherwise Known as the ‘Retail Trade Liberalization Act of 2000’, by Lowering the Required Paid-Up Capital for Foreign Retail Enterprises, and for Other Purposes”

Digest | Full Text | RA No. 11595

Clarifies the Documentary Stamp Tax imposed under Section 175 of the 1997 Tax Code, as amended, on transfer of shares of stocks

Digest | Full Text

Publishes the full text of letter from the DOH endorsing updates to the List of VAT-Exempt COVID-19 Medicines under RA No. 11534

Digest | Full Text

No. of Issuance

Subject Matter

Date of Issue

Prescribes the work-around procedures for the filing of returns and payment of offshore gaming tax

Digest | Full Text

Publishes the full text of letter from the Food and Drug Administration with the subject “Response to Query on the List of VAT-Exempt Products”

Digest | Full Text | FDA Letter

Announces the availability of InstaPay via UPAY facility of the UnionBank of the Philippines for the payment of internal revenue taxes

Digest | Full Text

Provides guidelines on the payment of taxes related to One-Time Transactions (ONETT)

Digest | Full Text

Publishes the full text of letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534

Digest | Full Text | Annex A | List of VAT-Exempt Products Under RA No. 11534

Publishes the full text of letter from the Department of Health endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534

Digest | Full Text | Attachment

Clarifies the tax treatment of integrating the International Passenger Service Charge at the point of sale of airline tickets

Digest | Full Text

Clarifies the taxability of the interest paid by Cooperatives to its member’s deposit or fixed deposits otherwise known as share capital

Digest | Full Text

Circularizes the Amendments to Rule 2, Sections 4, 5 and 8; Rule 3 Section 3; Rule 17 Section 2, and Rule 18 Section 5, and Addition of a New Rule 18 Section 6 of the Implementing Rules and Regulations of Title XIII of RA No. 8424 (National Internal Revenue Code of 1997), as amended by RA No. 11543 (CREATE Act)

Digest | Full Text | Annex A

Announces the availability of revised BIR Form Nos. 1707 and 1707-A Version April 2021

Digest | Full Text | Annex A (Form No. 1707) | Annex B (Form No. 1707-A)

Publishes the list of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco and vapor products

Digest | Full Text | Annex A

Clarifies on the manner of submission of BIR Form Nos. 2307 and 2316 under Revenue Regulations No. 16-2021

Digest | Full Text

Publishes the full text of the letters from the Department of Health containing updates to the list of VAT-exempt COVID-19 products under RA No. 11534

Digest | Full Text | Attachment 1 | Attachment 2

Notifies the loss of ten (10) sets of unused BIR Form No. 0535 (Taxpayer Information Sheet)

Digest | Full Text

Notifies the loss of ninety-seven (97) sets of unused BIR Form No. 0535 (Taxpayer Information Sheet)

Digest | Full Text

Clarifies the list of imported articles that no longer require the issuance of Authority to Release Imported Goods (ATRIG) from the Bureau of Internal Revenue prior to release from the custody of the Bureau of Customs

Digest | Full Text | Annex

Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.2

Digest | Full Text

Clarifies certain issues on the utilization of Tax Payment Certificate issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program

Digest | Full Text | Annex A | Annex B

Circularizes Republic Act No. 11590 titled “An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes”

Digest | Full Text | RA No. 11590

Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs)

Digest | Full Text | Updated List of Accredited MF-NGOs

Publishes the full text of the letters from the Food and Drug Administration and the Department of Health containing updates to the List of VAT-Exempt Products under Republic Act (RA) Nos. 10963, 11467 and 11534

Digest | Full Text | Updates to the List of VAT-Exempt Products | Endorsement of the List of VAT-Exempt COVID-19 Medicines | List of VAT-Exempt COVID-19 Medicines

Prescribes the guidelines on the launching of the 3rd Generation Internal Revenue Stamps for purposes of ordering and inventory planning of importers and local manufacturers of cigarettes, heated tobacco products and vapor products due to the effectivity and implementation of RR No. 18-2021

Digest | Full Text

Extends the deadline for the filing of applications and suspends the 90-day processing of VAT refund claims with the VAT Credit Audit Division

Digest | Full Text

Amends RMC Nos. 55-2014, 66-2014 and 78-2014 to transfer the requirement for certification from the Food and Drug Administration to the Bureau of Animal Industry

Digest | Full Text

Clarifies issues relative to the Value-Added Tax (VAT) Exemption of certain medicines and other medicinal devices for COVID-19 under Sections 109(1)(AA) and 109(1)(BB)(ii) of the National Internal Revenue Code of 1997 (Tax Code), as amended by Republic Act (RA) Nos. 10963 (TRAIN Law), 11467 and 11534 (CREATE Act)

Digest | Full Text

Clarifies the taxation of any income received by social media influencers

Digest | Full Text

Clarifies the computation of Donor's Tax in case the heir waves/renounces his share from the specific property forming part of the estate of the decedent

Digest | Full Text

Suspends the running of the statute of limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country

Digest | Full Text

Extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division (VCAD) due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country

Digest | Full Text

Provides the guidelines in the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to August 20, 2021 for taxpayers under ECQ and MECQ

Digest | Full Text | IATF Res. No. 130-A | New Quarantine Classification

Provides specific guidelines and procedures on the utilization of Tax Payment Certificate (TPC) issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program

Digest | Full Text | Annex A

Circularizes the Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020

Digest | Full Text

Prescribes the acceptance of Philippine Identification (PhilID) Card as an acceptable supporting document for proof of address and valid proof of identification for all transactions or frontline services with the BIR

Digest | Full Text

Addresses the absence of confirmation/acknowledgement e-mail after uploading of documents to eAFS System

Digest | Full Text

Publishes the letter from the Food and Drug Administration containing the “List of VAT-Exempt Products” pursuant to RA No. 11534 (CREATE Act)

Digest | Full Text | FDA Endorsement Letter | List of VAT-Exempt Products

Clarifies the suspension of the statute of limitations on assessment and collection of taxes due to the declaration of quarantine in various areas in the country

Digest | Full Text

Clarifies certain provisions of Revenue Memorandum Order No. 14-2021

Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G.1 | Annex G.2 | Annex G.3 | Annex G.4 | Annex G.5 | Annex G.6 | Annex H | Annex I | Annex J | Annex K | Annex L

Clarifies the illustrative examples in the computation of Corporate Income Tax under Section 3(B) and 3(D) of Revenue Regulations No. 5-2021

Digest | Full Text

Prescribes the standard policy and guidelines on the use of BIR Form No. 0605 for Excise Tax purposes

Digest | Full Text

Announces the availability of the New Business Registration (NewBizReg) Portal

Digest | Full Text | Annex A

Prescribes the guidelines in the filing of BIR Form No. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) by taxpayers with Fiscal Year Accounting Period

Digest | Full Text

Clarifies the issues relative to the temporary reduction of Percentage Tax rate imposed under Section 116 of the NIRC of 1997, as amended by Section 13 of RA No. 11534 (CREATE Act)

Digest | Full Text

Announces the availability of BIR Form Nos. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) and 1702Qv2008C in the Electronic Bureau of Internal Revenue Forms (eBIRForms)

Digest | Full Text

Prescribes the guidelines in the filing of Quarterly Percentage Tax Return (BIR Form No. 2551Q) starting on the quarter ending July 31, 2020

Digest | Full Text

Clarifies certain provisions of Revenue Regulations No. 5-2021 relative to Corporate Income Taxation

Digest | Full Text

Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Department of Trade and Industry

Digest | Full Text | MOA | Technical Annex

Publishes the Amended Rules and Regulations to Implement RA No. 9335 (Attrition Act of 2005)

Digest | Full Text | Annex A

Circularizes the Implementing Rules and Regulations of Section 4 (nnn) of Republic Act No. 11494 (Bayanihan to Recover as One Act)

Digest | Full Text | IRR of Section 4 (nnn) of RA No. 11494

Circularizes the updated list of BIR Forms and its availability

Digest | Full Text | Annex A

Clarifies certain provisions of Revenue Regulations No. 34-2020

Digest | Full Text

Corrects the reference numbers of related issuances under Revenue Memorandum Circular No. 4-2021

Digest | Full Text

Suspends the running of the Statute of Limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ in NCR Plus, and other applicable jurisdictions

Digest | Full Text

Prescribes guidelines in the filing and payment of Annual Income Tax Return by Non-Individual Taxpayers for the Taxable Years Ending July 31, 2020 to June 30, 2021

Digest | Full Text

Circularizes Republic Act No. 11517, titled “An Act Authorizing the President to Expedite the Processing of National and Local Permits, Licenses and Certifications in Times of National Emergency”

Digest | Full Text | Transmittal | Republic Act No. 11517

Clarifies the deadline of filing of Annual Income Tax Returns (AITR) for Taxable Year ending December 31, 2020; provides guidelines in the manner of filing thereof, including the use of electronic signature; and reiterates availability of eAFS

Digest | Full Text

Extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT refund with VAT Credit Audit Division (VCAD)

Digest | Full Text

Amends RMC No. 76-2020 to include submission of BIR Form No. 1709 (Information Return on Transactions with Related Party) thru the electronic Audited Financial Statement (eAFS) System

Digest | Full Text

Prescribes the revised guidelines on the use of the Electronic Audited Financial Statements (eAFS) Systems

Digest | Full Text

Circularizes Republic Act No. 11534 titled, “An Act Reforming the Corporate Income Tax and Incentive System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and For Other Purposes”

Digest | Full Text | RA No. 11534 | Veto Message

Prescribes guidelines on the filing of returns as well as payment of taxes due thereon falling within the period March 22, 2021 to April 30, 2021

Digest | Full Text

Extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit Division

Digest | Full Text

Prescribes changes and guidelines on the shift from final to a creditable system on the value-added tax (VAT) withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including Government-Owned or –Controlled Corporations (GOCCs)

Digest | Full Text

Prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS)

Digest | Full Text | BIR Form 1601-FQ | Guide

Prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS)

Digest | Full Text | BIR Form 2200-A | BIR Form 2200-T

Announces the availability of the Offline Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8

Digest | Full Text

Prescribes the standard guidelines and mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for Interim Performance-Based Bonus

Digest | Full Text | Annex A | Annex B | Annex C

Provides the policies and guidelines on the use of electronic signature (e-signature) on certain Bureau of Internal Revenue (BIR) Forms/Certificates

Digest | Full Text | Annex A

Extends the deadline of submission of reportorial requirements on the exemption of Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020

Digest | Full Text

Circularizes the additional Personal Equity Retirement Account (PERA) Unit Investment Trust Fund (UITF) duly approved by the Bangko Sentral ng Pilipinas

Digest | Full Text | Letter of Approval

Circularizes the nationwide implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) through the Bureau’s official electronic-mail address

Digest | Full Text | Annex A

Prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020

Digest | Full Text

Circularizes Joint Circular No. 001-2021 which prescribes the Implementing Guidelines for Field Testing Under the Fuel Marking Program pursuant to RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Law)

Digest | Full Text | Annex A

Circularizes RA No. 11494 (An Act Providing for COVID-19 Response and Recovery Interventions and Providing Mechanisms to Accelerate the Recovery and Bolster the Resiliency of the Philippine Economy, Providing Funds Therefor, and for Other Purposes)

Digest | Full Text | RA No. 11494

Clarifies the filing of BIR Form Nos. 1604-CF, 1604-E and other matters

Digest | Full Text

Extends the deadline for the filing/submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604-C and 1604-F)

Digest | Full Text

January 29, 2021

Prescribes the guidelines in the submission of list of recipients of income exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act), as implemented under RR No. 29-2020

Digest | Full Text | Annex A | Annex B

January 28, 2021

Announces the availability of Central Business Portal

Digest | Full Text | Annex A | Annex B | Annex C

January 27, 2021

Clarifies the effectivity date of Revenue Memorandum Order No. 47-2020 which imposed new documentary requirements for the processing of VAT Refund Claims pursuant to Section 112 of the Tax Code of 1997, as amended

Digest | Full Text

January 27, 2021

Announces the availability of the BIR Mobile Taxpayer Identification Number Verifier Application

Digest | Full Text | Annex

January 27, 2021

Circularizes Republic Act No. 11467, titled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes"

Digest | Full Text | RA No. 11467 | Veto RA No. 11467

January 11, 2021

Announces the availability of the Alphalist Data Entry and Validation Module (Version 7.0) and its updated file structures, standard file naming convention and job-aids

Digest | Full Text | Annex A | Annex B | Annex C-DE | Annex C-Val

January 8, 2021

Prescribes the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS)

Digest | Full Text | Annex A | Guidelines

January 8, 2021

RMC No. 5-2021

Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systems

Digest | Full Text | Annex A | Annex A-1 | Annex A-2 | Annex A-3 | Annex B | Annex C

January 8, 2021

RMC No. 4-2021

Prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxes

Digest | Full Text | Annex A

January 8, 2021

RMC No. 2-2021

Prescribes the guidelines in the handling of enlisted/delisted Large Taxpayers

Digest | Full Text

January 8, 2021

No. of Issuance

Subject Matter

Date of Issue

RMC No. 139-2020

Prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008

Digest | Full Text

December 23, 2020

RMC No. 138-2020

Clarifies Revenue Regulations No. 25-2020 on the availment of NOLCO for taxpayers adopting fiscal year

Digest | Full Text

December 23, 2020

RMC No. 136-2020

Clarifies the suspension of the statute of limitation provided under Revenue Regulations No. 11-2020

Digest | Full Text

December 17, 2020

RMC No. 134-2020

Allows the acceptance of tax returns of National Government Agencies mandated to file tax returns thru the eFPS in areas affected by Typhoon Rolly in Bicol Region

Digest | Full Text

December 11, 2020

RMC No. 133-2020

Allows manual filing of tax returns and manual payments of taxes due thereon during unavailability of the Electronic Filing and Payment System due to typhoon Rolly and Ulysess

Digest | Full Text

December 11, 2020

RMC No. 132-2020

Prescribes the new BIR Form No. 2200-C (Excise Tax Return for Cosmetic Procedures) January 2018 Version

Digest | Full Text | Annex A

December 11, 2020

RMC No. 131-2020

Circularizes the flyers for professionals, corporations and online sellers

Digest | Full Text | Professionals | Corporations | Online Sellers

December 10, 2020

RMC No. 130-2020

Prescribes the policies and guidelines in the conduct of online meetings/conference with taxpayers

Digest | Full Text | Annex A | Annex B

December 10, 2020

RMC No. 129-2020

Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Maritime Industry Authority (MARINA)

Digest | Full Text | Memorandum of Agreement | Acknowledgement | Technical Annex | Annex A

December 10, 2020

RMC No. 128-2020

Circularizes Joint Memorandum Circular (JMC) No. 003.2020 (Implementing Rules and Regulations of Heated Tobacco Products and Vapor Products as Prescribed by Republic Act Nos. 11346 and 11467)

Digest | Full Text | Annex A

December 7, 2020

RMC No. 127-2020

Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020

Digest | Full Text

December 4, 2020

RMC No. 126-2020

Circularizes the Consolidated Price of Sugar at Millsite for the Month of October 2020

Digest | Full Text | Annex A

December 3, 2020

RMC No. 125-2020

Announces the availability of BIR Form No. 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) January 2018 (ENCS) in the Electronic Filing and Payment System (eFFS)

Digest | Full Text

November 27, 2020

RMC No. 124-2020

Clarifies certain provisions of RMO No. 76-2010 in relation to the Joint Rules and Regulations implementing Articles 60, 61 and 144 of RA No. 9520 (Philippine Cooperative Code of 2008) and other related revenue issuances

Digest | Full Text

November 26, 2020

RMC No. 123-2020

Publishes the Memorandum of Agreement between the Bureau of Internal Revenue and the Land Registration Authority

Digest | Full Text | MOA | MOA Annex | RMC 123_Annex A

November 23, 2020

RMC No. 122-2020

Publishes the letter from the Food and Drug Administration regarding clarification on the List of VAT-Exempt Drugs Under Joint AO No. 2-2018

Digest | Full Text | FDA Letter

November 23, 2020

RMC No. 121-2020

Announces the pilot implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC)

Digest | Full Text | Annex A | Annex A.1 | Annex B | Annex C | Annec C.1 | Annex C.2 | Annex C.3 | Annex C.4 | Annex D | Annex D.1 | Annex D.2

November 17, 2020

RMC No. 120-2020

Further clarifies the retirement benefits exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act) as implemented under RR No. 29-2020

Digest | Full Text

November 9, 2020

RMC No. 118-2020

Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.7

Digest | Full Text

November 6, 2020

RMC No. 115-2020

Clarifies the issuance of Certificate of Zonal Values of Real Properties

Digest | Full Text

October 21, 2020

RMC No. 114-2020

Prescribes the guidelines and procedures in the mandatory filing of BIR Form No. 2200-S in the Electronic Filing and Payment System (eFPS)

Digest | Full Text

October 20, 2020

RMC No. 113-2020

Publishes the full text of the letter from the Department of Finance to amend the effectivity date of RA No. 11467, as circularized under RMC No. 65-2020

Digest | Full Text | Annex

October 19, 2020

RMC No. 111-2020

Clarifies certain issues relative to the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020

Digest | Full Text

October 15, 2020

RMC No. 110-2020

Clarifies the proper modes of service of an electronic Letter of Authority

Digest | Full Text

October 6, 2020

RMC No. 108-2020

Prescribes the use of BIR Form Nos. 2119 - Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 - VAPP Payment Form pursuant to Revenue Regulations No. 21-2020

Digest | Full Text | Annex A | Annex B

October 6, 2020

RMC No. 103-2020

Prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA)

Digest | Full Text

September 29, 2020

RMC No. 102-2020

Prescribes the revised format for the Notice of Discrepancy pursuant to Revenue Regulations No. 22-2020

Digest | Full Text | Annex A

September 25, 2020

RMC No. 101-2020

Publishes the full text of the letter from the Food and Drug Administration of the Department of Health containing the “Addendum to the List of VAT-Exempt Drugs for Hypertension, Diabetes and High Cholesterol” pursuant to RA No. 11467

Digest | Full Text | FDA Letter | Addendum to List of Drugs

September 25, 2020

RMC No. 99-2020

Circularizes RA No. 11448, entitled "An Act Expanding Access to Educational Services Through the Establishment and Administration of Transnational Higher Education, and Appropriating Funds Therefor"

Digest | Full Text

September 16, 2020

RMC No. 98-2020

Clarifies the submission of BIR Form No. 1709 or the Related Party Transaction (RPT) Form and its attachments, as prescribed in Revenue Regulations No. 19-2020

Digest | Full Text

September 15, 2020

RMC No. 97-2020

Prescribes the policy for the use of BIR Form No. 0605 for Excise Tax purposes

Digest | Full Text

September 9, 2020

RMC No. 96-2020

Reiterates the provisions of RMC No. 47-2020, as amended by RMC No. 59-2020, relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to RA No. 11469 (Bayanihan to Heal as One Act)

Digest | Full Text

September 7, 2020

RMC No. 94-2020

Circularizes Joint Memorandum Order No. 1-2020 prescribing the implementing guidelines for the collection and disbursement of Fuel Marking Fees pursuant to DOF-DBM-COA Permanent Committee Joint Circular 001.2018, and payment of Fuel Marking Fee using BIR Form No. 0623

Digest | Full Text | Annex B

September 4, 2020

RMC No. 92-2020

Further extends the deadline for business registration of those into digital transactions under RMC Nos. 60-2020 and 75-2020

Digest | Full Text

September 1, 2020

RMC No. 91-2020

Circularizes Republic Act No. 11328, entitled "An Act Separating the Sitios of Guina-ang, Madopdop, Mallango, Lanlana and San Pablo from Barangay Lacnog, City of Tabuk, Province of Kalinga and Constituting them into a Separate and Independent Barangay to be known as Barangay Lacnog West"

Digest | Full Text | RA No. 11328

August 27, 2020

RMC No. 90-2020

Circularizes RA Nos. 11259, 11284 and 11283

Digest | Full Text | RA No. 11259 | RA No. 11284 | RA No. 11283

August 27, 2020

RMC No. 89-2020

Circularizes Republic Act No. 11336, entitled "An Act Converting the Carlos Hilado Memorial State College in the City of Talisay, and all its Satellite Campuses located in the City of Bacolod and in the Municipality of Binalbagan, all in the Province of Negros Occidental, into a State University to be known as The Carlos Hilado Memorial State University, and Appropriating Funds Therefor"

Digest | Full Text | RA No. 11336

August 27, 2020

RMC No. 88-2020

Circularizes Republic Act No. 11334, entitled "An Act Converting the Marinduque State College in the Municipality of Boac, Province of Marinduque into a State University, to be known as the Marinduque State University, and Appropriating Funds Therefor"

Digest | Full Text | RA No. 11334

August 27, 2020

RMC No. 87-2020

Circularizes Republic Act No. 11335, entitled "An Act Converting the Guimaras State College in the Province of Guimaras, into a State University, and Appropriating Funds Therefor"

Digest | Full Text | RA No. 11335

August 27, 2020

RMC No. 86-2020

Circularizes Republic Act No. 11291, entitled "An Act Providing for a Magna Carta of the Poor"

Digest | Full Text | RA No. 11291

August 27, 2020

RMC No. 85-2020

Circularizes Republic Act No. 11321, entitled "An Act Instituting the Farmers and Fisherfolf Enterprise Development Program of the Department of Agriculture"

Digest | Full Text | RA No. 11321

August 27, 2020

RMC No. 84-2020

Circularizes Republic Act (RA) No. 11453 (Further Strengthening the Powers and Functions of the Authority of the Freeport Area of Bataan) and RA No. 11457 (Creating the Davao International Airport Authority)

Digest | Full Text | RA No. 11453 | RA No. 11457

August 27, 2020

RMC No. 83-2020

Addresses the issues and concerns of taxpayers regarding the tax implications of measures being implemented to prevent the spread of COVID-19 on cross-border matters

Digest | Full Text

August 17, 2020

RMC No. 82-2020

Prescribes the guidelines on the use of the eAFS System for the submission of attachments to the Income Tax Returns of taxpayers Fiscal Year Accounting Period and in the submission of attachments to the quarterly Income Tax Returns

Digest | Full Text

August 11, 2020

RMC No. 80-2020

Amends the Revenue District Offices covered by RMC No. 79-2020

Digest | Full Text

August 6, 2020

RMC No. 79-2020

Provides the guidelines in the filing of various returns and payment of tax due thereon by taxpayers under the jurisdiction of National Capital Region, Bulacan, Cavite, Laguna and Rizal

Digest | Full Text

August 5, 2020

RMC No. 78-2020

Prescribes the guidelines for the filing of various returns and payment of tax due thereon for taxpayers under the jurisdiction of Revenue Region No. 13 - Cebu City

Digest | Full Text

July 30, 2020

RMC No. 76-2020

Clarifies certain issues on the filing of BIR Form No. 1709 (Related Party Transaction Form), and its attachments

Digest | Full Text | Annex

July 29, 2020

RMC No. 75-2020

Extends the deadline for business registration of those into digital transactions under RMC No. 60-2020

Digest | Full Text

July 29, 2020

RMC No. 74-2020

Amends and/or clarifies certain provisions of RMC No. 34-2020 relative to the suspension of the running of the Statute of Limitations

Digest | Full Text

July 22, 2020

RMC No. 72-2020

Amends RMC No. 36-2020 relative to the removal of requirement for submission of photocopies of documents evidencing credit extensions and credit restructurings granted by covered institution during ECQ

Digest | Full Text

July 17, 2020

RMC No. 70-2020

Circularizes the List of Expired Tax Credit Certificates

Digest | Full Text | List

July 17, 2020

RMC No. 69-2020

Prescribes the revised procedures on the cancellation of Permit to Use (PTU) Cash Register Machines (CRM), Point-of-Sale (POS) Machines, and other similar sales machines generating receipts/invoices in compliance with Republic Act No. 11032

Digest | Full Text

July 13, 2020

RMC No. 67-2020

Circularizes Republic Act No. 11439, entitled "An Act Providing for the Regulation and Reorganization of Islamic Banks"

Digest | Full Text | Republic Act No. 11439

July 2, 2020

RMC No. 66-2020

Circularizes Republic Act No. 11364, entitled "An Act Reorganizing and Strengthening the Cooperative Development Authority, Repealing for the Purpose Republic Act No. 6939, Creating the Cooperative Development Authority"

Digest | Full Text | Republic Act No. 11364

July 2, 2020

RMC No. 65-2020

Circularizes the effectivity date of Republic Act (RA) No. 11467 entitled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265 and 288-A, and Adding a New Section 290-A to RA No. 8424, as Amended, Otherwise Known as the Internal Revenue Code of 1997, and for Other Purposes"

Digest | Full Text | Annex A

June 30, 2020

RMC No. 64-2020

Circularizes the revised guidelines and requirements for POGO Licensees and Service Providers in applying for a BIR Clearance in connection with the resumption of operations

Digest | Full Text | Annex A

June 24, 2020

RMC No. 62-2020

Publishes the “List of Prescription Drugs and Medicines for Diabetes, High-Cholesterol and Hypertension Exempt from VAT Beginning January 27, 2020” provided by the Food and Drug Administration of the Department of Health

Digest | Full Text | FDA Letter | List of Drugs

June 23, 2020

RMC No. 61-2020

Further extends the deadline for availment of Tax Amnesty on Delinquencies under RR No. 4-2019, as amended by RR No. 5-2020 in relation with RMC No. 33-2020, RMC No. 38-2020 and RR No. 11-2020

Digest | Full Text

June 15, 2020

RMC No. 60-2020

Notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIR

Digest | Full Text

June 10, 2020

RMC No. 59-2020

Amends the provisions of RMC No. 47-2020 relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to RA No. 11469 (Bayanihan to Heal as One Act)

Digest | Full Text

June 9, 2020

RMC No. 58-2020

Circularizes the Updated List of Accredited Microfinance Non-Government Organizations

Digest | Full Text | Annex

June 9, 2020

RMC No. 57-2020

Prescribes the updated policy and revised checklist of documentary requirements on business registration and other types of application

Digest | Full Text | Annexes A1-A11

June 9, 2020

RMC No. 56-2020

Further clarifies the manner of filing of returns and payment of internal revenue taxes until June 14, 2020

Digest | Full Text

June 2, 2020

RMC No. 54-2020

Announces the availability of the mobile application facility of the PayMaya Philippines, Inc. for the payment of internal revenue taxes

Digest | Full Text

May 28, 2020

RMC No. 52-2020

Temporarily allows the filing via email of withdrawal of protest on Assessment Notices or Appeal on FDDA for purposes of Tax Amnesty

Digest | Full Text

May 27, 2020

RMC No. 48-2020

Prescribes the manner of accepting payment of internal revenue taxes until June 14, 2020

Digest | Full Text

May 22, 2020

RMC No. 47-2020

Prescribes the guidelines on temporary measures adopted by taxpayers relative to the receipting/invoicing requirements during the Enhanced Community Quarantine (ECQ), in relation to the implementation of RA No. 11469 (Bayanihan to Heal as One Act)

Digest | Full Text | Annex A

May 11, 2020

RMC No. 46-2020

Circularizes the guidelines and requirements for POGO Licensees and Service Providers for the processing of their application for a BIR Clearance in connection with the resumption of operations

Digest | Full Text | Annex A

May 7, 2020

RMC No. 45-2020

Circularizes Joint Memorandum Circular No. 001-2020 (Guidelines for the Availment of the Small Business Wage Subsidy Measure)

Digest | Full Text | JMC No. 001-2020

April 30, 2020

RMC No. 44-2020

Prescribes the issuance of temporary electronic copies of VAT Certificates (VCs) and VAT Identification Cards (VICs) due to the continuing implementation of the Enhanced Community Quarantine

Digest | Full Text

April 17, 2020

RMC No. 43-2020

Prescribes the guidelines in the acceptance of payment of internal revenue taxes during the Enhanced Community Quarantine period

Digest | Full Text

April 17, 2020

RMC No. 42-2020

Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2019

Digest | Full Text | Annex A

April 17, 2020

RMC No. 41-2020

Extends the time for filing of application for new Authority to Print Receipts/Invoices of taxpayers with expiring principal and supplementary receipts/invoices and extends the use of expired principal and supplementary receipts/invoices

Digest | Full Text

April 8, 2020

RMC No. 40-2020

Publishes the full text of the Implementing Rules and Regulations of RA No. 11256 (An Act to Strengthen the Country’s Gross International Reserves, Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes)

Digest | Full Text | Implementing Rules and Regulations

April 8, 2020

RMC No. 39-2020

Further extends the due dates for the submission and/or filing of certain documents and/or returns as well as payment of certain taxes under RR No. 7-2020

Digest | Full Text

April 8, 2020

RMC No. 38-2020

Further extends the deadline for availment of Tax Amnesty on Delinquencies from May 23, 2020 to June 8, 2020

Digest | Full Text

April 8, 2020

RMC No. 37-2020

Addresses the concerns of taxpayers relative to the filing of tax returns and payment of taxes before the extended deadline

Digest | Full Text

April 6, 2020

RMC No. 36-2020

Further clarifies the exemption from Documentary Stamp Tax of relief for qualified loans pursuant to RR No. 8-2020 and RMC No. 35-2020

Digest | Full Text

April 6, 2020

RMC No. 35-2020

Exempts from Documentary Stamp Tax the relief for loans granted under RR No. 8-2020

Digest | Full Text

April 2, 2020

RMC No. 34-2020

Suspends the running of the Statute of Limitations in the assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of a National Emergency from the COVID-19 Situation

Digest | Full Text

March 30, 2020

RMC No. 33-2020

Extends the deadline for availment of Tax Amnesty on Delinquencies under Revenue Regulations (RR) No. 4-2019 as amended by RR No. 5-2020

Digest | Full Text

March 24, 2020

RMC No. 32-2020

Extends the deadline for the filing of Certificate of Residence for Tax Treaty Relief (CORIT) Forms

Digest | Full Text

March 23, 2020

RMC No. 31-2020

Extends the period of submission or filing of documents and correspondences pursuant to certain provisions in the Tax Code, as amended, and existing Revenue Regulations

Digest | Full Text

March 23, 2020

RMC No. 30-2020

Amends Revenue Memorandum Circular (RMC) No. 29-2020 and clarifies RMC No. 28-2020 relative to the extension of deadlines for the filing of CY 2019 Income Tax Returns and other  returns and payment of taxes due thereon

Digest | Full Text | Annex A

March 23, 2020

RMC No. 29-2020

Amends Revenue Memorandum Circular (RMC) No. 26-2020 relative to the extension of deadlines for the filing of various Returns and payment of taxes due thereon

Digest | Full Text

March 19, 2020

RMC No. 28-2020

Prescribes amended guidelines in the filing of the 2019 Income Tax Returns and submission of required attachments

Digest | Full Text

March 18, 2020

RMC No. 27-2020

Extends the deadline for the filing of applications for VAT Refund and ninety (90) day processing period pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law)

Digest | Full Text

March 18, 2020

RMC No. 26-2020

Prescribes the guidelines in the filing and payment of the corresponding taxes due per BIR Form Nos. 2550M, 1600WP, 2550Q, 1702Q, 2000, 2000-OT, 1600, 1601C and 2200M

Digest | Full Text

March 17, 2020

RMC No. 25-2020

Prescribes the guidelines in the filing of the 2019 Income Tax Returns and submission of required attachments

Digest | Full Text | Annex A | Annex B | Annex C | Annex D

March 17, 2020

RMC No. 24-2020

Provides the transitory procedures for compliance with the Administrative Rrequirements in implementing the Excise Tax on alcohol and tobacco products provisions of Republic Act (RA) No. 11346, as further amended by RA No. 10963 and for other purposes, as further amended by RA No. 11467

Digest | Full Text

March 6, 2020

RMC No. 18-2020

Prescribes the use of old BIR Form Nos. 1604-CF and 1604-E for online filing of Annual Information Returns for Compensation, Final Withholding Taxes and Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax

Digest | Full Text

February 28, 2020

RMC No. 17-2020

Further extends the deadline for filing/submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and extends the deadline for submission of Certificate of Compensation Payment (BIR Form No. 2316) and Annual Information Return of Creditable Income Taxes Withheld (Expanded) (BIR Form No. 1604-E) 

Digest | Full Text

February 28, 2020

RMC No. 16-2020

Circularizes the availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.6

Digest | Full Text

February 27, 2020

RMC No. 15-2020

Prescribes the manner on how concerned taxpayers shall be informed of the procedures in responding to the issuance of Deficiency Tax Assessments

Digest | Full Text | Annex A

February 27, 2020

RMC No. 14-2020

Clarifies the taxability of the Bangko Sentral ng Pilipinas pursuant to Republic Act No. 11211 amending Section 125 of Republic Act No. 7653 (The New Central Bank Act) and other existing laws and revenue issuances

Digest | Full Text

February 24, 2020

RMC No. 13-2020

Circularizes the availability of BIR Form Nos. 1600-VT and 1600-PT January 2018 Version

Digest | Full Text | BIR Form No. 1600-VT | Guidelines | BIR Form No. 1600-PT | Guidelines

February 7, 2020

RMC No. 12-2020

Circularizes the availability of the revised BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange (LSE) or Through Initial and/or Secondary Public Offering)] January 2018 (ENCS)

Digest | Full Text | BIR Form No. 2552 | Guidelies

February 7, 2020

RMC No. 11-2020

Further clarifies certain issues on Tax Amnesty on Delinquencies thereby amending and supplementing Revenue Memorandum Circular No. 57-2019

Digest | Full Text

February 6, 2020

RMC No. 10-2020

Suspends the requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and allowing their use subject to compliance requirement

Digest | Full Text | Annex A | Annex A-1 | Annex B

February 6, 2020

No. of Issuance

Subject Matter

Date of Issue

RMC No. 143-2019

Clarifies the inclusion of taxpayers as top Withholding Agents who are obliged to remit the 1% and 2% Creditable Withholding Taxes pursuant to the criteria of Revenue Regulations No. 7-2019

Digest | Full Text

December 27, 2019

RMC No. 142-2019

Circularizes the Electronic Documentary Stamp Tax (eDST) System’s balance adjustment as an option for recovery of erroneously deducted DST

Digest | Full Text

December 27, 2019

RMC No. 141-2019

Reiterates the salient points arising from RMO No. 14-16 on the proper execution of Waivers of the Defense of Prescription and providing an illustration of the basic requirements thereof

Digest | Full Text

December 20, 2019

RMC No. 140-2019

Notifies the loss of two (2) sets of used/filled-up/cancelled BIR Form No. 2298 – Product Replenishment Certificate

Digest | Full Text

December 20, 2019

RMC No. 139-2019

Prescribes the use of the enhanced BIR Form Nos. 1601-EQ and 1602Q January 2019 (ENCS)

Digest | Full Text | 1601-EQ | Guidelines| 1602Q

December 20, 2019

RMC No. 138-2019

Publishes the full text of the Department of Agriculture’s Administrative Circular No. 08, Series of 2019 re: The Implementing Rules and Regulations of RA No. 11321 entitled “An Act Instituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture” (The Sagip Saka Act)

Digest | Full Text | Implementing Rules and Regulations of RA No. 11321

December 18, 2019

RMC No. 135-2019

Reiterates the prescribed procedures in the availment of the Tax Amnesty on Delinquencies and additional clarification on issues raised relative thereto

Digest | Full Text

December 11, 2019

RMC No. 134-2019

Announces the availability of the Revised BIR Form No. 1702-EX (Annual Income Tax Return) January 2018 (ENCS) Version 2

Digest | Full Text | Annex A

December 5, 2019

RMC No. 130-2019

Reiterates Revenue Memorandum Order No. 75-2010 on the submission of the Monthly Certification of Excise Tax Collection on Minerals, Mineral Products and Quarry Resources

Digest | Full Text

December 4, 2019

RMC No. 126-2019

Extends the use of the old versions of BIR Withholding Certificates/Forms - BIR Form Nos. 2306, 2307 and 2316

Digest | Full Text

November 26, 2019

RMC No. 124-2019

Extends the deadline of submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604C and 1604F)

Digest | Full Text

November 26, 2019

RMC No. 121-2019

Prescribes the use of certain Bureau of Internal Revenue Form/Certificate in electronic format

Digest | Full Text

November 21, 2019

RMC No. 118-2019

Announces the availability of the eRegistration (eREG) System to Corporate or Non-Individual Taxpayer-Employers

Digest | Full Text

November 8, 2019

RMC No. 117-2019

Amends Section II of Revenue Memorandum Circular No. 28-2019 relative to the use of Bureau of Internal Revenue Printed Receipt/Invoice

Digest | Full Text

November 6, 2019

RMC No. 116-2019

Clarifies the tax treatment of Alien Individuals employed in the Philippines by Regional or Area Headquarters and Regional Operating Headquarters of Multinational Companies, Offshore Banking Units and Petroleum Service Contractors and Subcontractors pursuant to Section 4.C of Revenue Regulations No. 8-2018

Digest | Full Text

November 6, 2019

RMC No. 107-2019

Extends the validity period of Certificates of Accreditation and Permits to Use pursuant to the provisions of Revenue Memorandum Circular (RMC) No. 55-2016, as amended, and RMC No. 30-2015

Digest | Full Text

October 15, 2019

RMC No. 106-2019

Circularizes the availability of revised BIR Form No. 2000-OT [Documentary Stamp Tax Declaration/Return (One Time Transactions)] January 2018 (ENCS)

Digest | Full Text | Annex A | Guidelines

October 11, 2019

RMC No. 105-2019

Clarifies the proper tax treatment of maternity leave benefits under Republic Act No. 11210 (105-Day Expanded Maternity Leave Law)

Digest | Full Text;

October 9, 2019

RMC No. 103-2019

Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No. 6-2019

Digest | Full Text | ETAR | Availment | Deductions | Guidelines

October 4, 2019

RMC No. 102-2019

Provides additional issues relative to the implementation of Estate Tax Amnesty pursuant to the provisions under Title II of Republic Act No. 11213 (Tax Amnesty Act)

Digest | Full Text

October 4, 2019

RMC No. 100-2019

Circularizes the availability of revised BIR Form No. 2316 [Certificate of Compensation Payment/Tax Withheld] January 2018 (ENCS)

Digest | Full Text | BIR Form 2316

September 30, 2019

RMC No. 99-2019

Notifies the loss of thirteen (13) sets of used but unissued BIR Form No. 2313-R - Electronic Certificate Authorizing Registration for Transactions Involving Transfer of Real Properties

Digest | Full Text

September 24, 2019

RMC No. 93-2019

Amends the answer to Question no. 2 of RMC No. 85-2018 relative to the issuance of Electronic Certificate Authorizing Registration in the transfer of real properties

Digest | Full Text

September 5, 2019

RMC No. 85-2019

Circularizes the full text of Joint Circular No. 001-2019 of the DOF, BIR and BOC entitled "Prescribing the Implementing Guidelines of the Fuel Marking Program pursuant to Republic Act No. 10963 (TRAIN Law)"

Digest | Full Text | JC 001-2019

August 22, 2019

RMC No. 81-2019

Notifies the availability of new payment facility utilizing the PESONet through Landbank Link.biz Portal online payment facility

Digest | Full Text

August 14, 2019

RMC No. 76-2019

Circularizes the availability of the new BIR Form No. 0620 (Monthly Remittance of Taxes Withheld on the Amount Withdrawn from the Decedent's Deposit Account) and BIR Form No 1621 (Quarterly Remittance of Taxes Withheld on the Amount Withdrawn from the Decedent's Deposit Account)

Digest | Full Text

July 31, 2019

RMC No. 68-2019

Provides clarification on certain issues relative to the Estate Tax Amnesty under RA No. 11213 (Tax Amnesty Act)

Digest | Full Text | Annex

July 5, 2019

RMC No. 66-2019

Publishes the full text of RA No. 11256 entitled "An Act to Strengthen the Country's Gross International Reserves, Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes"

Digest | Full Text | RA 11256

July 4, 2019

RMC No. 65-2019

Publishes the full text of RA No. 11294 entitled "An Act Creating a Barangay to be Known as Barangay Masao in the Municipality of Tungawan, Province of Zamboanga Sibugay" and RA No. 11295 entitled "An Act Dividing Barangay San Vicente in the City of San Pedro, Province of Laguna into Eight (8) Distinct and Independent Barangays to be Known as Barangays San Vicente, Pacita I, Chrysanthemum, Rosario, Pacita II, Fatima, San Lorenzo Ruiz and Maharlika"

Digest | Full Text | RA 11294 | RA 11295

July 2, 2019

RMC No. 64-2019

Clarifies the issuance of Delinquency Verification Certificate for claims for Value-Added Tax Credit/Refund

Digest | Full Text | Annex A

June 18, 2019

RMC No. 62-2019

Circularizes the full text of DOF-DBM-COA Joint Circular No. 001-2018 entitled "Rules and Regulations Implementing Section 148-A, Subsection (h) Chapter V of the NIRC, as amended, on the use of Fuel Marking Program Funds"

Digest | Full Text | Annex A

June 13, 2019

RMC No. 61-2019

Circularizes Republic Act No. 11256, entitled "An Act to Strengthen the Gross International Reserves (GIR), Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes"

Digest | Full Text | Annex

June 11, 2019

RMC No. 59-2019

Publishes the full text of Joint Administrative Order No. 1-2019 entitled "Rules and Regulations Implementing Section 3 of Republic Act (RA) No. 10963, Otherwise Known as the Tax Reform Acceleration and Inclusion Law, In Relation to Section 5(b) of RA No. 8424 of the National Internal Revenue Code, as amended"

Digest | Full Text | JAO 1-2019 | Annex A | Annex B | Annex C

June 7, 2019

RMC No. 57-2019

Clarifies certain issues on Tax Amnesty on Delinquencies under Revenue Regulations No. 4-2019, which implemented certain provisions of Republic Act No. 11213 (Tax Amnesty Act)

Digest | Full Text

May 31, 2019

RMC No. 56-2019

Clarifies the reckoning period for the payment of Documentary Stamp Tax on original issue of shares of stocks

Digest | Full Text

May 29, 2019

RMC No. 55-2019

Clarifies the meaning of "Business Style" which is required in official receipts and invoices

Digest | Full Text

May 22, 2019

RMC No. 54-2019

Prescribes the revised BIR Form Nos. 1800 (Donor's Tax Return) and 1801 (Estate Tax Return) Version January 2018

Digest | Full Text | Form 1800 | Form 1801 | 1800 Guide | 1801 Guide

May 21, 2019

RMC No. 52-2019

Circularizes the updated List of Accredited Microfinance NGOs

Digest | Full Text | Annex A

May 7, 2019

RMC No. 51-2019

Informs taxpayers and others concerned of the availability of UnionBank Online Web and Mobile applications as additional channel of payment of internal revenue taxes

Digest | Full Text

May 6, 2019

RMC No. 49-2019

Decentralizes the accreditation of Cash Register Machines, Point-of-Sales Machines, Sales Receipting Software and other machines generating receipts/invoices at the National Office, Revenue Regions and Revenue District Offices 

Digest | Full Text | Annex A | Annex B

April 29, 2019

RMC No. 48-2019

Amends RMC No. 42-2019 to extend the deadline for mandatory re-submission of application via Electronic Accreditation and Registration (eAccReg) System

Digest | Full Text

April 17, 2019

RMC No. 47-2019

Prescribes the revised guidelines and mandatory requirements for the processing and grant of Value-Added Tax refund claims within the 90-day period

Digest | Full Text | Annex A.1 | Annex A.1.1 | Annex A.1.2 | Annex A.2 | Annex B

April 16, 2019

RMC No. 46-2019

Prescribes the guidelines in the filing and payment of Income Tax Returns for Taxable Year 2018

Digest | Full Text | Annex A

April 12, 2019

RMC No. 42-2019

Mandates the re-application for registration of Cash Register Machines, Point-of-Sale machines, Special Purpose Machines and other sales machines or software with Permits to Use issued for the month of January 2019

Digest | Full Text

April 10, 2019

RMC No. 41-2019

Circularizes the enhanced BIR Form No. 1702-MX January 2018 (ENCS), which shall be used by non-individuals with mixed income subject to multiple Income Tax rates or with income subject to special or preferential rate in filing the annual Income Tax Return and paying the Income Tax due starting the year 2018

Digest | Full Text | Annex A-1702-MX | 1702-Attachment

April 2, 2019

RMC No. 38-2019

Amends RMC No. 102-2018 specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014

Digest | Full Text

March 27, 2019

RMC No. 37-2019

Circularizes the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trusts] January 2018 (ENCS)

Digest | Full Text | 1701 Form | 1701 Conso Jan 2018 ENCS | 1701 Attach Jan 2018 ENCS

March 18, 2019

RMC No. 36-2019

Circularizes the Additional Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under RR No. 11-2018

Digest | Full Text

March 18, 2019

RMC No. 35-2019

Reiterates the definition of Accounts Receivable/Delinquent Accounts for purposes of issuance of Delinquency Verification Certificates and Tax Clearance for certain/specific purpose

Digest | Full Text

March 14, 2019

RMC No. 34-2019

Clarifies the treatment and reporting requirements of Input Tax as of December 31, 2018 relative to VAT-exempt medicines pursuant to the TRAIN Law

Digest | Full Text | Annex A

March 13, 2019

RMC No. 30-2019

Clarifies Section 100 of NIRC of 1997 as amended by RA No. 10963 (TRAIN Law) in relation to Sale of Shares of Stock Not Traded or Listed

Digest | Full Text

February 28, 2019 

RMC No. 24-2019

Clarifies the amending provisions of RR No. 11-2018 prescribing the submission of BIR Form No. 2316 and Certified List of Employees Qualified for Substituted Filing of Income Tax Return

Digest |Full Text

February 14, 2019

RMC No. 19-2019

Prescribes various revised BIR Forms (Version January 2018)

Digest| Full Text | Annex A | Annex B| Annex C| Annex D

January 30, 2019 

RMC No. 17-2019

Prescribes the new BIR Form No. 1701A - Annual Income Tax Return for Individuals Earning Income purely from Business/Profession (those under the graduated Income Tax rates with Optional Standard Deduction as mode of deductions or those who opted to avail of the 8% flat Income Tax rate) January 2018 version

Digest | Full Text | BIR Form No. 1701A

January 24, 2019 

RMC No. 16-2019

Clarifies the validity of the Certifications on the existence of Outstanding Tax Liabilities and Certification on the Status of Cases Pending legal or judicial resolution of Taxpayers claiming for VAT refund

Digest | Full Text

January 24, 2019 

RMC No. 6-2019

Clarifies the provisions of RMC No. 105-2018 pertaining to the submission of alphabetical list of First Buyer/Possessor of locally produced coal from whom Excise Taxes due on coal were collected by the producer acting as collecting agent for remittance to the BIR

Digest | Full Text

January 17, 2019

RMC No. 4-2019

Publishes the full text of the letter from the Food and Drug Administration containing the "List of VAT-Exempt Diabetes, High-Cholesterol and Hypertension Drugs" pursuant to Joint Administrative Order No. 2-2018

Digest | Full Text | Letter | Diabetes | High-Cholesterol | Hypertension

January 14, 2019

RMC No. 3-2019

Publishes the full text of Joint Circular No. 001-2018 of the DOF, DBM, BTr, BIR, BOC and COA re Value-Added Tax Refund Claims

Digest | Full Text | JC No. 1-2018

January 10, 2019

RMC No. 2-2019

Publishes the full text of Joint Administrative Order No. 2-2018 entitled "Implementing Guidelines on the Value-Added Tax (VAT) Exemption of the Sale of Drugs Prescribed for Diabetes, High-Cholesterol and Hypertension under Republic Act No. 8424 Otherwise Known as the National Internal Revenue Code of 1997, as Amended by Republic Act No. 10963"

Digest | Full Text

January 10, 2019

No. of Issuance

Subject Matter

Date of Issue

RMC No. 107-2018

Amends RMC No. 43-2018 regarding the creation of Fast Lane for all One-Time Transactions (ONETT) involving simple transaction

Digest | Full Text 

December 28, 2018

RMC No. 105-2018

Clarifies the payment of Excise Tax on Domestic Coal pursuant to the provisions of Revenue Regulations (RR) No. 1-2018, amending for the purpose RR No. 13-94

Digest | Full Text

December 19, 2018

RMC No. 102-2018

Amends further RMC No. 17-2018, specifically the deadline for processing of pending VAT refund/credit claims filed prior to effectively of RMC No. 54-2014

Digest | Full Text

December 11, 2018

RMC No. 99-2018

Clarifies certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008)

Digest | Full Text

December 7, 2018

RMC No. 98-2018

Reiterates the mandate to use the eBIRForms by identified taxpayers and announces the availability of additional filing and payment option through the services of Tax Software Providers

Digest | Full Text

December 5, 2018

RMC No. 96-2018

Clarifies the provisions to be included in RMC No. 50-2018 for the implementation of RA No. 10963 (TRAIN Law)

Digest | Full Text

November 29, 2018

RMC No. 93-2018

Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.2

Digest | Full Text

November 5, 2018

RMC No. 92-2018

Clarifies the filing of tax returns of accredited Microfinance Non-Government Organizations
Digest | Full Text

November 5, 2018

RMC No. 91-2018

Prescribes the policies, guidelines and procedures relative to the use of the eREG System by Microfinance Non-Government Organizations in the issuance of TIN to their clients

Digest | Full Text| Annex A| Annex B| Annex C| Annex D

October 26, 2018

RMC No. 88-2018

Announces the availability of the Revised BIR Form No. 2000 (Monthly Documentary Stamp Tax Declaration/Return) January 2018 (ENCS)

Digest | Full Text | BIR Form No. 2000 | Guidelines

October 16, 2018

RMC No. 86-2018

Circularizes the Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under RR No. 11-2018
Digest | Full Text

October 11, 2018

RMC No. 85-2018

Clarifies certain issues relative to the issuance of Electronic Certificate Authorizing Registration (eCAR) for transferring real properties with the Land Registration Authority

Digest | Full Text

October 1, 2018

RMC No. 83-2018

Circularizes the letter issued by the Microfinance NGOs Regulatory Council relative to the implementation of RR No. 3-2017 implementing the tax provisions of RA No. 10693 (Microfinance NGOs Act)

Digest | Full Text | Letter| List

October 1, 2018

RMC No. 78-2018

Provides guidelines on the registration of Philippine Offshore Gaming Operators and its accredited service providers
Digest | Full Text

September 7, 2018

RMC No. 75-2018

Highlights the mandatory statutory requirement and function of a Letter of Authority
Digest | Full Text

September 5, 2018

RMC No. 73-2018

Prescribes the use of the new BIR Form Nos. 0619-E [Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)] and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) both January 2018 Version
Digest | Full Text | BIR Form 0619-E | Guide | BIR Form 0619-F | Guide

August 31, 2018

RMC No. 72-2018

Reiterates/supplements the existing policies, guidelines and procedures relative to the validation and monitoring of sales declaration of taxpayers generated from POS/CRM/SPM/other sales receipting system software, receipting/invoicing of Computerized Accounting System (CAS), including online sales transactions; and from manual invoices/receipts/supplemental commercial documents
Digest | Full Text | Annex A | Annex B1 | Annex B2 | Annex B3 | Annex C

August 30, 2018

RMC No. 70-2018

Circularizes the revised BIR Form No. 1306 (Declaration of Forfeiture of Real Property) and the Affidavit of Consolidation of Title of Absolutely Forfeited Property in Favor of the Republic of the Philippines

Digest | Full Text | Annex A | Annex B

August 22, 2018

RMC No. 65-2018

Circularizes the full text of DOF-DBM-DTI-BOI Joint Administrative Order No. 01-2015 providing the "Guidelines for the Payment Certificate Mechanism to Implement the Fiscal Support for the Comprehensive Automotive Resurgence Strategy (CARS) Program under Executive Order No. 182, Series of 2015"

Digest | Full Text

July 26, 2018

RMC No. 63-2018

Circularizes the full text of Department Administrative Order No. 16-01 Series of 2016 issued by the Department of Trade and Industry relative to the registration of Barangay Micro Business Enterprises

Digest | Full Text | DAO 16-01 | Annex 1 | Annex 2

July 20, 2018

RMC No. 62-2018

Clarifies the requirements on the withdrawal from the bank deposit account/s of a deceased deposit/joint depositor without the required Electronic Certifcate Authorizing Registration

Digest | Full Text 

July 10, 2018

RMC No. 58-2018

Notifies the entry into force, effectivity and applicability of the Philippines-Mexico Double Taxation Agreement

Digest | Full Text

July 3, 2018

RMC No. 56-2018

Circularizes the full text of RA No. 11032, "An Act Promoting Ease of Doing Business and Efficient Delivery of Government Service, Amending for the Purpose Republic Act No. 9485, Otherwise Known as the Anti-Red Tape Act of 2007, and for Other Purposes". Otherwise Known as the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018"

Digest | Full Text |RA 11032 

June 26, 2018

RMC No. 55-2018

Clarifies the functions of the Office of the Regional Director relative to the approval and signing of decisions on Administrative Cases under Revenue Administrative Order (RAO) No. 3-2014, as amended by RAO No. 4-2017

Digest | Full Text

June 21, 2018

RMC No. 54-2018

Clarifies the imposition of penalties and interest on the filing of an amended return

Digest | Full Text

June 21, 2018

RMC No. 53-2018

Amends RMC No. 17-2018, specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014

Digest | Full Text

June 21, 2018

RMC No. 51-2018

Amends RMC No. 69-2017 re: Registration and Compliance Requirements of Individuals under a Job Order or Service Contract Agreement with the Departments and Agencies of the Government, Instrumentalities, Local Government Units, State Colleges and Universities, including the Government-Owned and/or -Controlled Corporations and Government Financial Institutions

Digest | Full Text | Annex A1 | Annex A2 | Annex B | Annex C | Annex D | Annex E | Annex F

June 11, 2018

RMC No. 50-2018

Provides clarifications on certain provisions of RR Nos. 8-2018 and 11-2018 implementing the Income Tax provisions of RA No. 10963 (TRAIN Act)

Digest | Full Text

June 8, 2018

RMC No. 49-2018

Publishes the full text of MO No. 23, entitled "Renewing the Travel Tax Exemption Policy to Travellers Departing from all International Airports and Seaports in Mindanao and Palawan to Any Destination in the Brunei Darussalam-Indonesia-Malaysia-Philippines-East ASEAN Growth Area (BIMP-EAGA)"

Digest | Full Text | MO No. 23

June 8, 2018

RMC No. 48-2018

Prescribes the processing time of One-Time Transactions for the issuance of Electronic Certificate Authorizing Registration (eCAR)

Digest | Full Text

June 6, 2018

RMC No. 46-2018

Circularizes the Ruling on the proper interpretation of Section 214 of the National Internal Revenue Code of 1997, as Amended

Digest | Full Text

June 5, 2018

RMC No. 43-2018

Creates a fast lane in the RDOs for all One-Time Transactions (ONETT) involving simple transactions

Digest | Full Text

May 28, 2018

RMC No. 42-2018

Suspends the use of the Update of Exemption of Employees (UEE) Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employee's Information) and 2305 Batch File Validation Module

Digest | Full Text

May 25, 2018

RMC No. 41-2018

Clarifies the issuance of Taxpayer Identification Number (TIN) for corporations relative to its corporate term under the Corporation Code of the Philippines

Digest | Full Text

May 24, 2018

RMC No. 39-2018

Reiterates the imposition of Value-Added Tax on goods disposed of or existing as of the date of change in or cessation of status of a person as VAT-Registered taxpayer

Digest | Full Text

May 24, 2018

RMC No. 38-2018

Reiterates the guidelines in registration, updates and other tax compliance requirements of candidates, political parties/party list groups and campaign contributors

Digest | Full Text

May 23, 2018

RMC No. 36-2018

Extends the validity period of Certificate of Accreditation issued to developers/dealers/suppliers/vendors/pseudo-suppliers of Cash Register Machines (CRM), Point-of-Sale (POS) Machines and/or other sales machine/receipting software

Digest | Full Text

May 21, 2018

RMC No. 34-2018

Notifies the entry into force, effectivity and applicability of the Philippines-Sri Lanka Double Taxation Agreement

Digest | Full Text

May 17, 2018

RMC No. 33-2018

Notifies the entry into force, effectivity and applicability of the Renegotiated Philippines-Thailand Double Taxation Convention

Digest | Full Text

May 17, 2018

RMC No. 32-2018

Prescribes and circularizes the Revised BIR Form No. 1701Q (Quarterly Income Tax Return) January 2018 (ENCS)

Digest | Full Text | 1701Q |1701Q/Guide

May 9, 2018

RMC No. 31-2018

Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to the unavailability of the eFPS

Digest | Full Text

May 9, 2018

RMC No. 30-2018

Amends the documentary requirements for new business registrants

Digest | Full Text | Annex A1 - A3

May 3, 2018

RMC No. 28-2018

Advises taxpayers to disreagard the penalties computed by the Electronic Filing and Payment System (eFPS) in BIR Form Nos. 1602 and 1603 of the eFPS

Digest | Full Text

April 30, 2018

RMC No. 27-2018

Circularizes the new and revised BIR Forms affected by the TRAIN Law

Digest | Full Text | 1601-EQ | 1601-EQ/Guidelines | 1601-FQ | 1601-FQ/Guidelines | 1602-Q | 1603-Q | 1601-C

April 27, 2018

RMC No. 26-2018

Circularizes the Revised BIR Form No. 2551Q (Quarterly Percentage Tax Return) January 2018 (ENCS)

Digest | Full Text | Annex A | Guidelines

April 25, 2018

RMC No. 24-2018

Prescribes the guidelines in the filing, receiving and processing of 2017 Income Tax Returns including its attachments

Digest | Full Text | Annex A | Annexes B1-B5

April 13, 2018

RMC No. 21-2018

Circularizes Memorandum No. 016-2018 regarding the imposition of surcharge, interest and compromise penalty for filing of an amended tax return

Digest | Full Text | Annex

April 5, 2018

RMC No. 19-2018

Clarifies the basis for the computation of Capital Gains Tax and Documentary Stamp Taxes in sales transactions of Real Property previously mortgaged

Digest | Full Text

March 19, 2018

RMC No. 18-2018

Circularizes Department Order No. 11-2018 issued by the Department of Finance

Digest | Full Text

March 9, 2018

RMC No. 17-2018

Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of tax refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963, known as the TRAIN

Digest | Full Text | Annex A.1 | Annex A.1.1 | Annex A.1.2-A.1.12 | Annex A.2 | Annex B | Annex C | Annex D | Annex E | Annex F

March 8, 2018

RMC No. 13-2018

Clarifies certain provisions of RAO No. 5-2017 relative to the approval and/or signing of Certificates of Zonal Values of Real Properties

Digest | Full Text

March 1, 2018

RMC No. 12-2018

Clarifies the nature and extent of the power of the Commissioner of Internal Revenue to obtain information under Section 5 of the NIRC of 1997, as amended, vis-a-vis Attorney-Client and Accountant-Client privilege

Digest | Full Text

February 22, 2018

RMC No. 10-2018

Clarifies the time of withholding and remittance of taxes withheld by Withholding Agents including National Government Agencies and Instrumentalities, Local Government Units and Government-Owned and-Controlled Corporations provided under Sec. 4 of RR No. 12-2001

Digest | Full Text

January 31, 2018

RMC No. 9-2018

Prescribes the additional mandatory requirements for all Economic Zone Developers/Operators duly registered under the Philippine Economic Zone Authority for the processing of Electronic Certificate Authorizing Registration

Digest | Full Text

January 17, 2018

RMC No. 4-2018

Provides transition procedures for all eFPS filers in filing tax return affected by the revised Excise Tax rates on cigars and cigarettes, petroleum products, authomobiles, non-essential services (invasive cosmetics procedures), sweetened beverages and mineral products, pursuant to the provisions of the TRAIN Law

Digest | Full Text

January 11, 2018

RMC No. 3-2018

Provides the transition procedures for all taxpayers affected by the revised tax rates on Documentary Stamp Tax pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law)

Digest | Full Text

January 9, 2018

RMC No. 2-2018

Provides the transition procedures for all taxpayers filing tax returns affected by the revised tax rates pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law)

Digest | Full Text

January 8, 2018

RMC No. 1-2018

Prescribes the procedures on the use of Withholding Tax Table on Compensation Income and advises on the change of Creditable Withholding Tax Rate on certain income payments to individuals

Digest | Full Text | WT Table

January 5, 2018

No. of Issuance

Subject Matter

Date of Issue

RMC No. 105-2017

Prescribes the Revised Withholding Tax Table on Compensation pursuant to the amendments to the NIRC of 1997 introduced by RA No. 10963 (TRAIN Law)

Digest | Full Text | Rev WT

December 29, 2017

RMC No. 104-2017

Circularizes the copy of RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Act) and President Duterte's VETO message to the TRAIN Act

Digest | Full Text | VETO | RA 10963

December 29, 2017

RMC No. 102-2017

Clarifies the taxation of taxpayers engaged in Philippine Offshore Gaming Operations

Digest | Full Text

December 28, 2017

RMC No. 101-2017

Advises all concerned personnel of RDOs regarding action to be taken due to delayed transmission of collection reports by Authorized Agent Banks

Digest | Full Text

December 28, 2017

RMC No. 100-2017

Clarifies the sanctions for non-submission of Alphabetical List of Employees/Payees of income payments

Digest | Full Text

December 19, 2017

RMC No. 97-2017

Publishes the full text of Memorandum Circular No. 27, entitled "Directing All Concerned Government Agencies to Strengthen the Implementation of the Philippine Export Development Plan and Involving Other Relevant Agencies in the Development of the Export Sector"

Digest | Full Text | MC No 27

November 16, 2017

RMC No. 96-2017

Adjusts the tax payment deadlines and tax collection remittance to November 16, 2017 in relation to  the declaration of November 13, 14 and 15, 2017 as Special Non-Working Days in NCR, Bulacan and Pampanga

Digest | Full Text 

November 16, 2017

RMC No. 95-2017

Provides guidelines on the tax treatment of the Government Securities Repurchase Transactions governed by the Global Master Repurchase Agreement

Digest | Full Text | Annex A

November 16, 2017

RMC No. 94-2017

Prescribes the BIR Privacy Policy

Digest | Full Text | Annex A

November 10, 2017

RMC No. 93-2017

Circularizes the letter issued by the Microfinance NGO Regulatory Council in relation to the implementation of RR No. 3-2017 re: tax provisions of RA No. 10693 ("Microfinance NGOs Act")

Digest | Full Text | Letter | List

November 7, 2017

RMC No. 91-2017

Implements the nationwide Z-Reading and Post-Evaluation of Cash Register Machine, Point-of-Sale machine and other sales receipting system software

Digest | Full Text | Annex A | Annex A-1 | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G

November 3, 2017

RMC No. 90-2017

Prescribes additional mandatory requirement for all One-Time Transactions (ONETT)

Digest | Full Text

October 30, 2017

RMC No. 89-2017

Amends RMC No. 51-2007 relative to the processing of claims for issuance of tax refund/Tax Credit Certificate (TCC) and the revenue officials authorized to approve and/or issue the tax refund/TCC

Digest | Full Text

October 24, 2017

RMC No. 85-2017

Prescribes the Value-Added Tax rate to be used in the preparation of the Approved Budget for the Contract for government projects

Digest | Full Text

October 11, 2017

RMC No. 81-2017

Publishes the full text of Republic Act (RA) No. 10927, entitled "An Act Designating Casinos as Covered Persons Under RA No. 9160, Otherwise Known as the "Anti-Money Laundering Act of 2001", as Amended"

Digest | Full Text

September 27, 2017

RMC No. 75-2017

Promulgates and implements the People's Freedom of Information Manual of the Bureau of Internal Revenue

Digest | Full Text | FOI Manual | EO No. 2|FOI Request Form

September 22, 2017

RMC No. 68-2017

Clarifies the processing of applications for Permit to Use Loose-leaf Books of Accounts/Invoices/Receipts and other accounting records

Digest | Full Text | Annex

August 15, 2017

RMC No. 38-2017

Circularizes the full text of the decision of Supreme Court in the case of Finance Secretary Cesar B. Purisima and CIR Kim S. Jacinto-Henares vs. Representative Carmelo F. Lazatin and Ecozone Plastic Enterprises Corporation with G.R. No. 210588

Digest |Full Text

May 5, 2017

RMC No. 36-2017

Prescribes the use of BIR Form Nos. 2342, 2343, 0427 and 0428 pursuant to RMO No. 3-2017

Digest | Full Text

May 3, 2017

RMC No. 35-2017

Clarifies the imposition of Capital Gains Tax on sale, exchange or other disposition of real properties 

Digest | Full Text

April 27, 2017

RMC No. 34-2017

Clarifies Paragraph 6 of RMC No. 28-2017 re: guidelines in the filing, receiving and processing of 2016 Income Tax Returns, including its attachments

Digest | Full Text

April 27, 2017

RMC No. 33-2017

Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to unavailability of electronic Filing and Payment System

Digest | Full Text

April 26, 2017

RMC No. 31-2017

Circularizes the Advisory issued by the Microfinance NGO Regulatory Council regarding the implementation of RR No. 3-2017 implementing the tax provisions of RA No. 10693 ("Microfinance NGOs Act")

Digest | Full Text | Annex

April 12, 2017

RMC No. 30-2017

Circularizes the additional list of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) duly approved by the Bangko Sentral ng Pilipinas

Digest | Full Text | Annex

April 12, 2017

RMC No. 28-2017

Reiterates and updates the guidelines in the filing, receiving and processing of 2016 Income Tax Returns, including its attachments

Digest | Full Text | Annex A | Annex B

March 30, 2017

RMC No. 27-2017

Clarifies the basis for the imposition of tax on the sale, exchange or other disposition of real property

Digest | Full Text

March 28, 2017

RMC No. 24-2017

Provides addendum to RMC No. 14-2017 on the temporary suspension of enrollment to Electronic Filing and Payment System

Digest | Full Text

March 8, 2017

RMC No. 23-2017

Prescribes the new template of Value-Added Tax Exemption Identification Card issued to qualified diplomats, officials and dependents of the US Embassy

Digest | Full Text | Annex A | Annex B

March 7, 2017

RMC No. 19-2017

Amends Question and Answer to No. 12 of RMC No. 80-2010 regarding the issuance of Electronic Letters of Authority for Value-Added Tax credit/refund claims filed by direct exporters
Digest | Full Text

March 2, 2017

RMC No. 18-2017

Circularizes Memorandum No. 008-2017 regarding issuance of Certificate of Tax Exemption to service cooperatives
Digest | Full Text | Annex

March 1, 2017

RMC No. 16-2017

Amends RMC No. 36-2016 and clarifies the requirement of Professional Regulatory Board of Accountancy (BOA) under BOA Resolution No. 03, Series of 2016
Digest | Full Text

February 22, 2017

RMC No. 14-2017

Suspends temporarily the enrollment to Electronic Filing and Payment System facility from March 1 to April 30 of every year
Digest | Full Text

February 17, 2017

RMC No. 10-2017

Clarifies the bookeeping requirements of National Government Agencies, Government Agencies and Instrumentalities and Government-Owned and-Controlled Corporations
Digest | Full Text

January 19, 2017

RMC No. 8-2017

Clarifies the tax treatment of Value-Added Tax on government money payments for OECF-funded projects under Exchange of Notes between Republic of the Philippines and Government of Japan
Digest | Full Text

January 11, 2017

RMC No. 1-2017

Clarifies Section 2(c) of RR No. 7-2014 on the colors of cigarette tax stamps relative to the implementation of the unitary Excise Tax rate under RR No. 17-2012
Digest | Full Text

January 4, 2017 

No. of Issuance

Subject Matter

Date of Issue

Circularizes the full text of Implementing Rules and Regulations of RA No. 10754 (An Act Expanding the Benefits and Privileges of Persons with Disability)

Digest | Full Text | Annex

Informs all taxpayers on the limitation on the availability of Mobile Application on non-android phones to authenticate Internal Revenue Stamps on cigarettes

Digest | Full Text

Circularizes the list of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds duly approved by the Bangko Sentral ng Pilipinas

Digest | Full Text | Annex A

Clarifies the tax treatment and appropriate Withholding Taxes on income payments by Departments and Agencies of the Government, including Government-Owned and/or -Controlled Corporations and Government Financial Institutions to individuals engaged under a job order or contract of service arrangement

Digest | Full Text

Amends certain provisions of RMO No. 22-2016 relative to the submission of mandatory documentary requirements for reissuance of Certificate Authorizing Registration

Digest | Full Text

Lifts the suspension of effectivity of certain revenue issuances covered by RMC No. 69-2016

Digest | Full Text

Decentralizes to the Revenue District Offices the issuance of Certificate of Zonal Values of Real Properties

Digest | Full Text

Circularizes the implementing Rules and Regulations of Republic Act No. 10693 otherwise known as the "Microfinance NGOs Act"

Digest | Full Text | Annex A

Orders the non-suspension of all audit and other field operations of the BIR during Christmas season

Digest | Full Text

Reiterates the procedures relative to the issuance of Subpoena Duces Tecum and submission of reports of investigation/verification on tax cases/dockets

Digest | Full Text

Clarifies the provisions of RMC No. 108-2016 regarding the payment of Withholding Taxes by eFPS taxpayers

Digest | Full Text

Authorizes all concerned eFPS-enrolled National Government Agencies to remit thru Electronic Tax Remittance Advice System their Withholding Taxes covering October 2016 due to unavailability of eFPS 

Digest | Full Text

Amends certain provisions of RMC No. 76-2007 relative to the submission of mandatory requirements for one-time transactions involving transfer of real property

Digest | Full Text

Circularizes the Implementing Rules and Regulations of Republic Act (RA) No. 10524 (An Act Expanding the Positions Reserved for Persons with Disability)

Digest | Full Text | Annex A

Clarifies the requirement of Taxpayer Identification Number for members of cooperatives applying for Certificate of Tax Exemption

Digest | Full Text | Annex A | Annex B

Streamlines the business registration process and documentary requirements by further amending the List of Documentary Requirements for the registration of each type of application under Annex A of RR No. 7-2012, as clarified under RMC No. 70-2013 and 37-2016

Digest | Full Text| Annex A

Lifts the suspension of tax audit of the BIR

Digest | Full Text

September 1, 2016

Provides alternative mode in the electronic filing of all tax returns with due date on August 29, 2016

Digest | Full Text

August 26, 2016

Lifts the suspension of audit of the BIR for Run After Tax Evader (RATE) cases

Digest | Full Text

August 23, 2016

Lifts the suspension of effectivity of certain revenue issuances provided under RMC No. 69-2016

Digest | Full Text

August 23, 2016

Clarifies that obtaining information from taxpayers pursuant to an exchange of information request from a Tax Treaty Partner is exempt from the application of RMC No. 70-2016

Digest | Full Text

August 15, 2016

Publishes the full text of the DOF-DTI Joint Administrative Order No. 1-2016 re: rules and regulations to implement RA No. 10708 (The Tax Incentives Management and Transparency Act)

Digest | Full Text | Joint AO | Annex A | Annex A-2 | Annex B | Annex B-2 | Annex C |

August 12, 2016

Further clarifies certain issues concerning suspension of audit pursuant to RMC No. 70-2016, as supplemented by RMC No. 75-2016

Digest | Full Text

August 12, 2016

Exempts all taxpayers applying for issuance of tax credit/refund based on Writ of Execution issued by the Court of Tax Appeals and Supreme Court from the requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips

Digest | Full Text

August 8, 2016

Lifts the suspension of effectivity of certain revenue issuances provided under RMC No. 69-2016

Digest | Full Text

Clarifies certain issues relative to the suspension of all BIR audit prescribed under RMC No. 70-2016

Digest | Full Text

Streamlines the requirements and process in issuing Tax Clearances required under Executive Order No. 398

Digest | Full Text

RMC No.70-2016

Suspends all audit of the BIR effective July 1, 2016 and requires the submission of inventory of pending Letters of Authority/Letter Notices as of June 30, 2016
Digest | Full Text | Annex

July 1, 2016

RMC No.69-2016

Suspends until further notice the effectivity of all revenue issuances promulgated within the period covering June 1-30, 2016
Digest | Full Text

July 1, 2016

RMC No.68-2016

Informs all taxpayers and others concerned of the new and upgraded internal revenue stamp design for cigarette products
Digest | Full Text

June 30, 2016

RMC No.65-2016

Clarifies the proper due dates for filing of returns and payment of taxes for the purpose of imposition of penalties for late filing and/or late payment. 
Digest| Full Text

June 23, 2016

RMC No.64-2016

Clarifies the nature, tax treatment, registration and compliance requirements of corporations and associations under Section 30 of the NIRC of 1997, as amended
Digest | Full Text | Annex A | Annex A-1 | Annex B

June 20, 2016

RMC No.62-2016

Clarifies the proper tax treatment of passed-on Gross Receipts Tax
Digest | Full Text

June 14, 2016

RMC No.61-2016

Prescribes the policies and guidelines for accounting and recording transactions involving "netting" or "offsetting" 
Digest | Full Text

June 14, 2016

Clarifies the five year validity period of Certificate of Accreditation issued to developers/dealers/supplier-vendors/pseudo-suppliers of Cash Register Machines/POS machines and other sales machines/receipting software
Digest | Full Text

Circularizes the guidelines governing the issuance of Certificate of Compliance, in lieu of Certificate of Good Standing, pursuant to Cooperative Development Authority Memorandum Circular No. 2015-08
Digest | Full Text | Annex

Informs the public on the availability of mobile application to authenticate internal revenue stamps on cigarettes
Digest | Full Text

Reminds all BIR officials and employees relative to the unauthorized divulgence of information and its corresponding penalties
Digest | Full Text

Reiterates the business registration processes and policies in line with Ease of Doing Business
Digest | Full Text

Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013, 9-2014 and 13-2015, entitled "Revised Forms No. 1700, 1701 and 1702"
Digest | Full Text

RMC No. 24-2016

Reiterates the Department of Finance Order No. 149-95 for non-stock non-profit educational institutions

Digest | Full Text

February 24, 2016

RMC No. 23-2016

Publishes the full text of IRR of Republic Act No. 10643 entitled "An Act to Effectively Instill Health Consciousness Through Graphic Health Warnings on Tobacco Products"

Digest | Full Text | Annex A | Annex B

February 23, 2016

RMC No. 21-2016

Circularizes the Professional Regulatory Board of Accountancy Resolution No. 03, Series of 2016 entitled "Requiring the Submission of Certificate by the Responsible Certified Public Accountants on the Compilation Services for the Preparation of Financial Statements and Notes Thereto"

Digest | Full Text | Annex A

February 22, 2016