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625 matching records · 1,352 in the collection
Showing 100 on page 2 · RMC
RMC No. 109-2025 Digest
To clarify the coverage of the audit suspension under RMC No. 107-2025, which took effect on November 24, 2025, by specifying the suspended audit and investigation activities, the …
RMC No. 108-2025
No issuance text was provided or extracted for RMC No. 108-2025, so no grounded analysis of its contents could be performed. All substantive fields are left empty rather than infer…
RMC No. 107-2025
No issuance text was provided for RMC No. 107-2025, so no grounded content analysis could be extracted. The title and number are known only from metadata; all substantive fields ar…
RMC No. 106-2025
No issuance text was provided for RMC No. 106-2025. The document content is empty, so no substantive analysis, tax type, taxpayer coverage, or requirements could be extracted. This…
RMC No. 105-2025
No issuance text was provided for RMC No. 105-2025; the document content is empty, so no substantive tax analysis could be extracted or verified.
RMC No. 104-2025
No issuance text was provided or recovered for RMC No. 104-2025; the document body is empty, so no grounded analysis of its subject, tax types, or requirements can be made.
RMC No. 103-2025
No issuance text was provided for RMC No. 103-2025. The document body is empty, so no content-based analysis (purpose, tax types, categories, keywords, or key points) can be ground…
RMC No. 102-2025
Purpose cannot be determined; the issuance text is empty.
RMC No. 101-2025
No issuance text was provided for RMC No. 101-2025, so no substantive analysis could be performed. All content fields are left empty and confidence is minimal due to the complete a…
RMC No. 100-2025
The issuance text provided is empty. No provisions, directives, or subject matter of RMC No. 100-2025 could be analyzed; no grounded claims can be extracted and all classifications…
RMC No. 99-2025
The issuance text for RMC No. 99-2025 is empty or unreadable (likely OCR noise or truncation). No grounded analysis, tax type, requirement, or taxpayer impact could be extracted fr…
RMC No. 98-2025 Digest FINAL
To notify the public of the loss of one (1) set of used/filled-up but unissued BIR Form No. 1966 – Electronic Letter of Authority with Serial Number eLA202400108209, and to state t…
RMC No. 97-2025
No issuance text was provided for RMC No. 97-2025. The content of this revenue memorandum circular could not be analyzed; all structured fields are left empty because nothing can b…
RMC NO. 96-2025
No issuance text was provided for RMC No. 96-2025. The document content is empty, so no substantive summary of its provisions can be made.
RMC No. 95-2025 Digest
To circularize Republic Act No. 12235, titled “An Act Amending Sections 134 and 168 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amen…
RMC NO. 94-2025
No issuance text was provided for RMC No. 94-2025. No substantive content can be extracted or summarized.
RMC NO. 93-2025
The provided text for RMC No. 93-2025 is empty, so no substantive content, subject matter, tax types, forms, or taxpayer guidance could be extracted from the issuance itself. All a…
RMC No. 92-2025
No issuance text was provided for RMC No. 92-2025; the document body is empty (possibly an OCR or data failure). As a result, no grounded analysis of its subject matter, tax types,…
RMC NO. 91-2025
No issuance text was extracted for RMC No. 91-2025; the provided document body is empty (likely an OCR or extraction failure). The subject matter, tax types, requirements, and affe…
RMC No. 90-2025
No issuance text was provided for RMC No. 90-2025; the document body is empty, so no substantive content, purpose, or tax treatment could be extracted.
RMC No. 89-2025 Digest
To circularize Memorandum Circular No. 96 dated September 19, 2025 of the Office of the President, Malacañang Palace, which suspends work in government offices in the Executive bra…
RMC No. 88-2025
No issuance text was provided; no summary could be grounded in the document.
RMC No. 87-2025
The issuance text for RMC No. 87-2025 is empty. No substantive content, subject matter, or tax treatment could be extracted from the provided text, so no grounded analysis can be p…
RMC No. 86-2025 Digest
To circularize Memorandum Circular No. 37, which directs urgent implementation of the National Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financin…
RMC No. 85-2025 Digest
To notify that one (1) set of unused/unissued BIR Form No. 0423 – Apprehension Slip with Serial Number APS200300043343 has been lost, has been cancelled, and that all official tran…
RMC No. 84-2025
The issuance text for RMC No. 84-2025 is empty or unavailable, so no substantive content, purpose, or tax treatment could be verified from the document.
RMC NO. 83-2025
No issuance text was provided for RMC No. 83-2025; the document body is empty, so no grounded analysis could be extracted.
RMC 82-2025 Annex A
The excerpt does not state the RMC's purpose. Based on content, it appears to publish/circularize an updated list of domestic cigarette manufacturers and their brand names/variants…
RMC No. 81-2025 Digest
To reiterate the criteria and guidelines on the deductibility of ordinary and necessary expenses under Section 34(a)(1)(a) of the National Internal Revenue Code of 1997, as amended…
RMC No. 80-2025
No issuance text was provided for RMC No. 80-2025. The document content is empty, so no grounded analysis of its provisions, purpose, tax types, or affected taxpayers could be extr…
RMC No. 79-2025 Digest
To extend the deadline for filing of tax returns and payment of Value-Added Tax (VAT) due of Nonresident Digital Service Providers (NRDSPs) for the 2nd Quarter of 2025, pursuant to…
RMC No. 78-2025
No issuance text was provided or recovered for RMC No. 78-2025; the document content could not be analyzed, so no substantive claims are made.
RMC No. 77-2025
The purpose of RMC No. 77-2025 cannot be determined from the provided issuance text, which consists only of the number '77-2025'.
RMC No. 76-2025 Digest
To extend the deadlines for filing position papers, replies, protests, documents and similar correspondences in relation to ongoing BIR audit investigations, tax refund application…
RMC No. 75-2025
No issuance text was provided for RMC No. 75-2025, so no grounded analysis of its content could be performed.
RMC No. 74-2025
No issuance text was provided for RMC No. 74-2025. The document content could not be analyzed, and no grounded statements about its subject, scope, or effect can be made.
RMC No. 73-2025 Digest
To circularize the 2025 National Priority Plan Addendum prepared by the Department of Economy, Planning and Development (formerly NEDA), in compliance with BIR-NEDA Regulations No.…
RMC NO. 72-2025
No issuance text was provided for RMC No. 72-2025 (the source text is empty or unreadable). No grounded analysis, claims, or classifications could be extracted from the document it…
RMC No. 71-2025
No issuance text was provided or extractable for RMC No. 71-2025. No grounded analysis could be performed; all content fields are left empty to avoid unsupported conclusions.
RMC NO. 70-2025
The issuance text for RMC No. 70-2025 is empty in the provided record. No substantive content (purpose, tax types, forms referenced, or taxpayer guidance) could be extracted or ver…
RMC No. 69-2025 Digest
To publicly notify the loss and cancellation of one pad of unused/unissued BIR Form No. 0535 - Taxpayer Information Sheet with Serial Numbers TIS202300179001 to TIS202300179050.
RMC No. 68-2025 Digest
To circularize the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of May 16, 2025.
RMC No. 67-2025
No issuance text was provided for RMC No. 67-2025, so no grounded summary or analysis could be produced.
RMC No. 66-2025
No issuance text was provided or extractable for RMC No. 66-2025. The document body is empty, so no substantive tax analysis, taxpayer guidance, or provisions could be verified fro…
RMC No. 65-2025
The issuance text for RMC No. 65-2025 is empty; no content could be extracted or verified. No grounded analysis of its subject, tax types, affected taxpayers, or forms can be provi…
RMC No. 64-2025 Digest
The circular's purpose is to publish, for the record, the 13 June 2025 DOF memorandum regarding COMELEC Resolution No. 11132 dated 21 April 2025.
RMC No. 63-2025
No issuance text was provided for RMC No. 63-2025, so no substantive analysis could be performed. The document content appears empty (possibly an OCR or extraction failure), and al…
RMC No. 62-2025
The issuance text for RMC No. 62-2025 is empty or unavailable, so no grounded analysis could be extracted.
RMC NO. 60-2025
No issuance text was provided for RMC No. 60-2025. The document body is empty, so no grounded summary, purpose, subject matter, categories, forms, or tax types can be extracted wit…
RMC 59-2025 Annex A
No issuance text was provided for RMC No. 59-2025. The subject matter, provisions, and effect of this circular could not be determined, and no grounded analysis could be extracted.
RMC No. 58-2025
No issuance text was provided for RMC No. 58-2025. Because the document content is empty, no substantive analysis, tax type, taxpayer coverage, or forms referenced could be extract…
RMC No. 57-2025
No issuance text was provided for RMC No. 57-2025 (the input was empty). No substantive content, subject matter, tax types, or requirements could be extracted or verified. This doc…
RMC No. 56-2025
The issuance text for RMC No. 56-2025 is empty; no substantive provisions, purpose, or subject matter could be extracted, and all grounded analysis fields are left unsupported.
RMC No. 55-2025
No issuance text was provided for RMC No. 55-2025, so no grounded analysis could be performed. The content, purpose, and tax types covered by this circular cannot be determined fro…
RMC No. 54-2025
No body text was provided for RMC No. 54-2025; the issuance text is empty, so no substantive content, purpose, tax types, forms, or taxpayer effects could be extracted. Only the do…
RMC No. 53-2025
No issuance text was provided for RMC No. 53-2025. The document body is empty, so no grounded analysis of its contents (purpose, tax types, affected taxpayers, or requirements) cou…
RMC No. 52-2025
No issuance text was provided for RMC No. 52-2025. The document content could not be read or extracted (possibly empty or failed OCR), so no grounded analysis of its purpose, tax t…
RMC No. 51-2025
The issuance text for RMC No. 51-2025 is empty; no substantive content could be extracted or verified.
RMC No. 50-2025 Digest
To notify that two (2) sets of unused/unissued BIR Form No. 0423 - Apprehension Slip with Serial Numbers APS201600006881 to APS201600006882 have been lost and cancelled.
RMC No. 49-2025
No issuance text was provided for RMC No. 49-2025; the content, purpose, and scope of this circular cannot be determined from the supplied material.
RMC No. 48-2025
No issuance text was provided or recoverable for RMC No. 48-2025. No substantive content (purpose, tax types, requirements, or affected taxpayers) could be extracted from the docum…
RMC No. 47-2025
No issuance text was provided for RMC No. 47-2025 (bir-rmc-2025-047). Because the source text is empty, no substantive content—purpose, tax types, taxpayers affected, forms, or req…
RMC No. 46-2025 Annex 1
No issuance text was provided for RMC No. 46-2025, so no grounded analysis could be extracted. All substantive fields are left empty to avoid inventing content.
RMC No. 45-2025
No issuance text was provided for RMC No. 45-2025; no grounded analysis could be performed.
RMC No. 44-2025
The issuance text is empty (no OCR content available). No substantive analysis of RMC No. 44-2025 could be grounded in the provided text.
RMC No. 43-2025
The text of RMC No. 43-2025 was not provided (the source document is empty). No grounded statements about its purpose, subject matter, tax types, forms, or affected taxpayers can b…
RMC No. 42-2025
No issuance text was provided for RMC No. 42-2025. The document body is empty, so no substantive content, purpose, or tax effect could be extracted or verified from the issuance it…
RMC No. 41-2025 Digest
To notify that several sets of unused/unissued accountable forms have been lost and cancelled, so that official transactions involving their use are considered invalid.
RMC No. 40-2025 Digest
To clarify the submission of proof of settlement of estate for purposes of availing the Estate Tax Amnesty pursuant to Section 2 of RR No. 10-2023.
RMC No. 39-2025
No issuance text was provided for RMC No. 39-2025, so no grounded summary of its contents can be produced. All substantive fields are left unsupported and no claims are asserted.
RMC No. 38-2025 Digest
To clarify the requirement of submission of the Taxpayer Identification Number (TIN) of cooperative members for the issuance of the Certificate of Tax Exemption (CTE), in relation …
RMC No. 37-2025
No issuance text was provided or extractable for RMC No. 37-2025. No grounded substantive content, tax type, form reference, or taxpayer effect could be determined from the documen…
RMC No. 036-2025
No issuance text was provided for RMC No. 36-2025 (unit bir-rmc-2025-036). The document body is empty, so no substantive summary of its contents can be given; only the identity met…
RMC No. 35-2025 Digest
To notify the loss of one (1) set of previously cancelled BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real Propertie…
RMC No. 34-2025
No issuance text was provided for RMC No. 34-2025. The document content is empty, so no substantive purpose, description, tax treatment, or affected-taxpayer information could be e…
RMC No. 33-2025
No issuance text was provided for RMC No. 33-2025; the document body is empty, so no substantive content could be extracted or verified.
RMC No. 32-2025
The provided issuance text for RMC No. 32-2025 is empty (no OCR-extractable content). No statements, tax types, forms, or provisions could be grounded in the source, so no substant…
RMC No. 31-2025
No issuance text was provided for RMC No. 31-2025; no content could be extracted or verified from the source.
RMC No. 30-2025 Digest
To circularize the Implementing Rules and Regulations of Republic Act No. 12001.
RMC No. 29-2025
No issuance text was provided or extractable for RMC No. 29-2025. The document content appears empty or unreadable, so no substantive analysis could be performed. No claims about i…
RMC No. 28-2025
The issuance text for RMC No. 28-2025 was not provided (empty document). No grounded analysis of its contents, purpose, or tax types can be produced from the available material.
RMC No. 27-2025
The issuance text for RMC No. 27-2025 was not provided (empty), so no grounded analysis of its contents, purpose, or affected taxpayers can be made. All structured fields are left …
RMC No. 26-2025
No issuance text was provided for RMC No. 26-2025; no grounded summary, purpose, or content could be extracted.
RMC No. 25-2025
No issuance text was provided or recovered for RMC No. 25-2025; the document body is empty, so no substantive content could be analyzed.
RMC No. 24-2025
No issuance text was provided for RMC No. 24-2025. The content of this revenue issuance cannot be analyzed or summarized because the underlying document is empty.
RMC No. 23-2025 Digest
To circularize the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of February 26, 2025.
RMC No. 22-2025
No issuance text was provided or recoverable for RMC No. 22-2025. The document content is empty, so no substantive summary of its provisions can be made from the issuance text alon…
RMC No. 21-2025
The purpose of RMC No. 21-2025 cannot be determined because the issuance text is empty.
RMC No. 20-2025
No issuance text was provided for RMC No. 20-2025; no substantive content could be extracted or verified.
RMC No. 19-2025
No issuance text was provided for RMC No. 19-2025; the document content could not be read or analyzed, so no substantive findings are reported.
RMC No. 18-2025
No issuance text was provided for RMC No. 18-2025 (bir-rmc-2025-018). The document body is empty, so no grounded analysis of its purpose, content, tax types, or affected taxpayers …
RMC No. 17-2025
No issuance text was provided for RMC No. 17-2025 (the document body is empty/OCR yielded nothing). No substantive content, tax subject matter, or requirements could be extracted; …
RMC 16-2025 Attachment
The issuance text for RMC No. 16-2025 is empty or unreadable, so no substantive content could be extracted. Only the document identity (an RMC numbered 16, year 2025) is available;…
RMC No. 15-2025
No issuance text was provided for RMC No. 15-2025. The document content could not be read, so no substantive analysis of its purpose, tax types, or affected taxpayers could be extr…
RMC No. 14-2025
The issuance text for RMC No. 14-2025 is empty in the provided input. No substantive content could be extracted or verified from the document itself.
RMC No. 13-2025
The issuance text for RMC No. 13-2025 is empty or unavailable, so no substantive content could be extracted or verified from the document itself.
RMC No. 12-2025
No issuance text was provided for RMC No. 12-2025; no substantive content could be extracted or verified.
RMC No. 11-2025
No issuance text was provided for RMC No. 11-2025. No substantive content, purpose, tax types, or requirements could be extracted, and no claims are asserted beyond this note on th…
RMC No. 10-2025
No issuance text was provided for RMC No. 10-2025. Because the source text is empty, no substantive analysis, classification, or extraction could be performed, and all content fiel…
RMC No. 9-2025
No issuance text was provided for RMC No. 9-2025. No grounded analysis could be extracted; all content fields are left empty and confidence is zero.