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625 matching records · 1,352 in the collection
Showing 100 on page 4 · RMC
RMC No. 43-2024
To notify that six (6) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information Sheet (TIS) bearing specified serial numbers have been lost and cancelled, and that all offi…
RMC No. 42-2024 Annex A
No issuance text was provided for RMC No. 42-2024; the document body is empty, so no grounded analysis of its purpose, tax types, keywords, or affected taxpayers could be performed…
RMC No. 41-2024
The issuance text provided for RMC No. 41-2024 is empty. No substantive provisions, tax types, forms, deadlines, or taxpayer guidance could be extracted or verified from the text i…
RMC No. 40-2024
The issuance text for RMC No. 40-2024 is empty; no content is available from which to extract any grounded analysis of its subject, requirements, tax types, or affected taxpayers. …
RMC No. 39-2024
No issuance text was provided for RMC No. 39-2024 (BIR RMC No. 39, year 2024). Only the document identity is available; no substantive provisions, tax types, taxpayers, or forms co…
RMC No. 38-2024-full text
The body text of RMC No. 38-2024 could not be extracted (the issuance text is empty). No substantive content, subject matter, or guidance can be reliably determined from the provid…
RMC No. 37-2024 Annex B
No issuance text was provided for RMC No. 37-2024 (the document content is empty). As a result, no grounded statements about its purpose, provisions, tax types, affected taxpayers,…
RMC No. 36-2024-full-text
No issuance text was provided for RMC No. 36-2024, so no grounded analysis of its contents can be produced.
RMC 35-2024 Annex A
No issuance text was provided for RMC No. 35-2024 (the text field is empty, likely due to OCR failure). No substantive content could be extracted or verified, so all structured fie…
RMC No. 34-2024 Annex A
The issuance text for RMC No. 34-2024 is empty. No substantive content (subject matter, tax types, forms, deadlines, or taxpayer guidance) could be extracted or verified from the p…
RMC 33-2024
To announce the availability of additional/enhanced functionalities of the BIR's Contact Center Solution and Chatbot Revie.
RMC 32-2024 copy
To notify the public of the loss of twenty-eight (28) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet with specified serial numbers, and to announce that the…
RMC 31-2024
To advise all employers that the BIR does not require newly-hired employees to verify their TIN and get a TIN Verification slip from Revenue District Offices, and to direct RDOs no…
RMC 30-2024
To circularize the PH-Brunei Tax Treaty, which entered into force on January 25, 2024, and to prescribe where and how Tax Treaty Relief Applications or Requests for Confirmation in…
RMC 29-2024
To extend the deadline for submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) from February 28, 2024 to March 31, 2024 and to standardize, for u…
RMC No. 28-2024
To notify that the quadruplicate copy of previously cancelled BIR Form No. 0422 - Mission Order with Serial Number MSO200100110823 has been lost, and that all official transactions…
RMC No. 27-2024
To circularize the updated Checklist of Documentary Requirements for BIR registration-related frontline services.
RMC No. 26-2024
To announce the availability of specified BIR excise tax return forms in the Electronic Filing and Payment System (eFPS) and to direct mandated eFPS taxpayers to use the eFPS facil…
RMC No. 25-2024
No issuance text was provided for RMC No. 25-2024; the document body is empty, so no grounded summary of its contents can be produced.
RMC No. 24-2024 Attachment
The provided text of RMC No. 24-2024 is empty or unreadable (apparent OCR/extraction failure). No substantive content — purpose, tax types, affected taxpayers, forms, or requiremen…
RMC No. 23-2024
To announce the availability of BIR Form No. 1701A in the Electronic Filing and Payment System (eFPS) and to advise mandated eFPS users/filers on how to access and file the return,…
RMC No. 22-2024
To announce the availability of BIR Form No. 1702-EX (January 2018 ENCS) v2 in the Electronic Filing and Payment System (eFPS) and to require all mandated eFPS taxpayers to file th…
RMC No. 21-2024
To clarify the answer to Question No. 31 of RMC No. 49-2022 in relation to RR No. 4-2022 (implementing Section 295(F) of the Tax Code, as amended by the CREATE Act), specifically t…
RMC No. 20-2024
To notify that one pad of unused/unissued BIR Form No. 2324 — Certificate of Availment has been reported lost and cancelled, and that official transactions involving its use are in…
RMC No. 19-2024
To clarify 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.
RMC No. 18-2024
To announce the availability of BIR Form No. 1700 and BIR Form No. 2000 in the Electronic Filing and Payment System (eFPS) and to direct taxpayers mandated to use eFPS to file and …
RMC No. 17-2024
No issuance text was provided for RMC No. 17-2024. Because the source document is empty, no grounded analysis of its purpose, content, tax types, or affected taxpayers can be extra…
RMC No. 16-2024 Final
To extend the deadline for submission of the Alphabetical List of Employees/Payees from whom taxes were withheld for taxable year 2023 using the new version of the Alphalist Data E…
RMC No. 15-2024
The issuance text for RMC No. 15-2024 was not provided (empty), so no substantive provisions could be analyzed or grounded in excerpts. All structured fields are left empty and con…
RMC No. 14-2024
No issuance text was provided for RMC No. 14-2024 (the document body is empty). As a result, no substantive provisions, covered taxpayers, referenced forms, or tax types could be e…
RMC No. 13-2024
No issuance text was provided for RMC No. 13-2024; no grounded analysis of its contents can be made.
RMC No. 12-2024
The text of RMC No. 12-2024 was not provided (the document body is empty). No substantive provisions, tax types, forms, or taxpayer groups can be identified from the issuance itsel…
RMC No. 11-2024 Annex A
No issuance text was provided for RMC No. 11-2024. The document body is empty, so no substantive provisions, tax types, forms, or affected taxpayers could be extracted or verified.…
RMC No. 10-2024
No issuance text was provided for RMC No. 10-2024. The subject matter, purpose, and requirements of this circular could not be determined from the supplied text.
RMC No. 9-2024
To advise eFPS users/taxpayers to disregard the surcharge computed by the eFPS system when filing an AMENDED tax return while the eFPS is being enhanced to adjust the computation o…
RMC No. 8-2024
RMC No. 8-2024 clarifies RR No. 16-2023's creditable withholding tax on remittances by e-marketplace operators and DFSPs to online sellers/merchants, covering its January 11, 2024 effectivity, the ₱500,000.00 annual threshold, Sworn Declaration and BIR registration requirements, operator duties, and a 90-day transitory compliance period.
RMC No. 7-2024
To inform taxpayers of the reversion of the Value-Added Tax (VAT) exemption of transactions specified under Section 109 (BB) of the Tax Code of 1997, as amended, effective January …
RMC No. 6-2024 Attachment 01
No issuance text was provided for RMC No. 6-2024; the document content is empty or unreadable. Its subject matter, provisions, and taxpayer impact therefore cannot be determined fr…
RMC No. 5-2024
No issuance text was provided for RMC No. 5-2024, so no grounded content could be extracted. All claim fields were left empty per the requirement not to invent law or fill gaps fro…
RMC No. 4-2024
To publish/transmit the BIR’s Revised People’s Freedom of Information (FOI) Manual and its accompanying FOI documents.
RMC No. 3-2024
The purpose of RMC No. 3-2024 is to circularize Republic Act No. 11976 (Ease of Paying Taxes [EOPT] Act) together with the Veto Message, both signed by President Ferdinand R. Marco…
RMC No. 2-2024
To inform all revenue officials and employees of the BIR of the BIR Strategic Statements, which include the BIR Aspiration 2028 (formerly referred to as BIR Vision).
RMC No. 1-2024
To direct all National Government Agencies (NGAs) to discontinue using the electronic Tax Remittance Advice (eTRA) for payment of penalties, requiring that penalties be paid in cas…
RMC No. 126-2023
To circularize Office of the President Memorandum Circular No. 15, titled 'Updating the Inventory of Exceptions to the Right to Access Information Under Executive Order No. 02, (S.…
RMC No. 125-2023
To announce the availability and implementation of additional features and functionalities of EMMAC Phase II starting November 21, 2023.
RMC No. 124-2023
To circularize Memorandum Circular No. 37 regarding the National Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financing Strategy 2023-2027.
RMC No. 123-2023
To circularize the “Code of Professional Responsibility and Accountability” and the Supreme Court of the Philippines En Banc Resolution A.M. No. 22-09-01-SC dated April 11, 2023.
RMC No. 122-2023
To announce the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4.1, which is downloadable from www.bir.gov.ph and www.knowy…
RMC No. 121-2023
To announce the updated features and functionalities of the Online Registration and Update System (ORUS) starting November 21, 2023.
RMC No. 120-2023
To announce the availability, use and acceptance of the Digital TIN ID as an additional functionality and feature of the BIR Online Registration and Update System (ORUS) starting N…
RMC No. 119-2023
To notify stakeholders of the loss of a specific unused/unissued BIR form and to declare that the cancelled serial number is invalid for official transactions.
RMC No. 118-2023
No issuance text was provided for RMC No. 118-2023, so no substantive analysis could be performed. The subject matter, tax types, forms, and affected taxpayers cannot be determined…
RMC No. 117-2023
No issuance text was provided for RMC No. 117-2023. The document body is empty, so no grounded analysis of its purpose, scope, tax types, affected taxpayers, or referenced forms co…
RMC No. 116-2023
No issuance text was provided for RMC No. 116-2023; no substantive content could be extracted or verified.
RMC No. 113-2023
No issuance text was provided for RMC No. 113-2023; the document body is empty, so no substantive content, purpose, or tax provisions could be extracted. This summary reflects the …
RMC No. 112-2023
The extracted issuance text for RMC No. 112-2023 is empty (likely OCR failure or missing document body), so no substantive content could be analyzed. Only the metadata is available…
RMC No. 111-2023
To announce the availability of RTWPB-issued Wage Orders on the BIR Website and to discontinue the practice of issuing a Revenue Memorandum Circular for the dissemination of each n…
RMC No. 110-2023
To notify stakeholders of the loss of ten (10) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information Sheet (Serial Numbers TIS202000081356 to TIS202000081365) and of the…
RMC No. 109-2023
No issuance text was provided for RMC No. 109-2023. The document content is empty or unreadable, so no substantive analysis could be grounded in the text.
RMC No. 108-2023
No issuance text was provided for RMC No. 108-2023, so no grounded content, purpose, or tax analysis could be extracted.
RMC No. 107-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under Region II (Cagayan Valley) as prescribed by Wage Order No. RTWPB 2-22.
RMC No. 106-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under Region XII (SOCCSKSARGEN) as prescribed by Wage Order No. RB XII-23.
RMC No. 105-2023
The extracted issuance text for RMC No. 105-2023 is empty (likely an OCR or document-capture failure). No substantive content could be analyzed; all analytical fields are left unsu…
RMC No. 104-2023
No issuance text was provided for RMC No. 104-2023. Its subject matter, purpose, and tax implications could not be extracted or verified from the source text; only the identity met…
RMC No. 103-2023
To notify the public/revenue offices of the loss of two sets of unused/unissued accountable forms and to declare that all official transactions involving their use are invalid.
RMC No. 102-2023
To formally notify that twenty-four (24) sets of unused/unissued BIR Form No. 0535-Taxpayer Information Sheet with specified serial numbers have been lost, that the forms are cance…
RMC No. 101-2023
To publicly notify the loss and cancellation of two (2) triplicate copies of used/issued BIR Form No. 0535-Taxpayer Information Sheet (TIS) with serial numbers TIS201800337589 to T…
RMC No. 100-2023
To clarify certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of Revenue Regulations No. 2-2023.
RMC No. 99-2023
To clarify the applicable taxes due on the sale of real property considered as ordinary assets of the seller and other relevant matters.
RMC No. 98-2023
To enjoin all BIR officials and employees to participate in the celebration of the 34th National Statistics Month (NSM) in October 2023.
RMC No. 97-2023
To provide tax compliance reminders to all candidates and other participants in any national or local elections, including Barangay or Sangguniang Kabataan (SK) Elections.
RMC No. 96-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under Region VII (Central Visayas) as prescribed by Wage Order No. ROVII-24.
RMC No. 95-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under Region IV-A (CALABARZON) as prescribed by Wage Order No. IVA-20.
RMC No. 94-2023
To announce the availability of an Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS) starting September 5, 2023.
RMC No. 93-2023
To publish the Updated List of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products, a…
RMC No. 92-2023
To announce the availability of BIR Form No. 1621 in the eFPS and to direct mandated eFPS taxpayers to file the return and pay the corresponding tax due through eFPS effective imme…
RMC No. 91-2023
To circularize the amendment to Rule 18, Section 5 of the Implementing Rules and Regulations of Republic Act No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act).
RMC No. 90-2023 Attachment
The issuance text provided for RMC No. 90-2023 is empty; no substantive content (subject, purpose, provisions, or effective date) could be extracted, so no reliable summary can be …
RMC No. 89-2023 Attachment
No issuance text was provided for RMC No. 89-2023. No grounded summary, claims, or classifications can be extracted from the available content.
RMC No. 88-2023
To publish the full text of COMELEC Law Department Memorandum No. 23-05282, which contains the recommendation on the BIR Commissioner's request for continuing authority to appoint …
RMC No. 87-2023
To announce the 21st Anniversary celebration of the Development Policy Research Month (DPRM) and to direct all Regional and District Offices to display a DPRM streamer at their bui…
RMC No. 86-2023
To circularize the List of Qualified Personal Equity and Retirement Account (PERA) eligible products duly approved by the Securities and Exchange Commission (SEC).
RMC No. 85-2023 Annex 2
The issuance text for RMC No. 85-2023 is empty or unavailable (possibly due to OCR failure), so its subject matter cannot be determined from the provided text. No grounded analysis…
RMC No. 84-2023
To announce the availability of the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS) v2 and to guide taxpayers on its use and on the payment…
RMC No. 83-2023
To circularize Republic Act No. 11956, which further amends the Tax Amnesty Act (RA No. 11213, as amended by RA No. 11569) by extending the period of availment of the Estate Tax Am…
RMC No. 82-2023
The issuance publishes the full text of the Memorandum of Agreement (MOA) between the BIR and its nine multi-sectoral partners, which is intended to address issues and concerns rai…
RMC No. 81-2023
To notify that one pad of unused/unissued BIR Form No. AF51 – Accountable Form No. 51 (Serial Nos. ACF201300208001 to ACF201300208050) has been lost, that the forms are cancelled, …
RMC No. 80-2023
To clarify issues relative to the implementation of RR No. 3-2023 and other related concerns on VAT zero-rate transactions on local purchases of Registered Export Enterprises (REEs…
RMC No. 79-2023
To announce the availability of specified BIR Forms in the Electronic Filing and Payment System (eFPS).
RMC No. 78-2023
To prescribe the administrative requirements for importers and manufacturers of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufactur…
RMC No. 77-2023
To notify that one (1) set of unused/unissued BIR Form No. 0535 — Taxpayer Information Sheet with Serial Number TIS202000129735 has been lost, and that the form has been cancelled …
RMC No. 76-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under the National Capital Region (NCR) as prescribed by Wage Order No. NCR-24.
RMC No. 75-2023
To extend the deadline for the replacement of the Ask for Receipt Notice with the Notice to Issue Receipt/Invoice (NIRI) until September 30, 2023, and to announce the related regis…
RMC No. 74-2023
To prescribe standard templates for a "Sworn Statement" and a "Sworn Declaration" to be submitted by domestic corporations that receive multiple foreign-sourced dividends qualified…
RMC No. 73-2023 Attachment
No issuance text was provided for RMC No. 73-2023; no grounded analysis can be produced.
RMC No. 72-2023
To publish the May 22, 2023 letter of FDA Director General Samuel A. Zacate endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act), and to restate th…
RMC No. 71-2023 v2
To provide uniform guidelines and prescribe the revised mandatory documentary requirements in the processing and grant of VAT credit/refund claims under Section 112 of the Tax Code…
RMC No. 70-2023
No issuance text was provided for RMC No. 70-2023. The document content could not be analyzed, and no substantive tax claims can be extracted. This entry reflects only the identity…
RMC No. 69-2023 v2
To inform taxpayers that the rates of Percentage Tax, MCIT and RCIT on proprietary educational institutions and not-for-profit hospitals revert effective July 1, 2023 pursuant to t…
RMC No. 68-2023
To inform the public that the Authority to Release Imported Goods (ATRIG) for feed, feed ingredients and fertilizers shall no longer be secured from the BIR, addressing importers' …