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Showing 100 on page 5 · RMC
RMC No. 67-2023 Attachment
The issuance text for RMC No. 67-2023 is empty, so no substantive content could be extracted or verified from the document itself. No tax types, taxpayer groups, forms, or key poin…
RMC No. 66-2023
To circularize the criminal penalties for violations of the provisions of Republic Act (RA) No. 10173 (Data Privacy Act of 2012) and the administrative penalties for violations of …
RMC No. 65-2023
To amend Item VIII of RMC No. 19-2022 on the venue for the issuance of the Certificate Authorizing Registration relative to tax-free exchanges of properties under Section 40(C)(2) …
RMC No. 64-2023 Annex H
No issuance text was provided for RMC No. 64-2023. The document body is empty, so no substantive analysis, classification, or extraction could be performed from the text itself.
RMC No. 63-2023
To revoke and invalidate BIR Ruling Nos. 038-2001 and 046-1995 (which treated Clark Development Corporation as a business enterprise) and to clarify that CDC is a GOCC and an IPA w…
RMC No. 62-2023
To announce the availability of BIR Forms 1604-C, 1604-E, 1604-F, and 0620 in the eFPS and to direct all eFPS-mandated taxpayers to file these returns and pay corresponding taxes d…
RMC No. 61-2023
To clarify the procedures in the processing of taxpayers' requests for stamping of Income Tax Returns/Annual Income Tax Returns (ITRs/AITRs) electronically filed through eBIRForms.
RMC No. 60-2023
To announce the availability of the enhanced BIR Registration Forms (July 2021 Version) attached as Annexes “A” to “E” of the Circular.
RMC No. 59-2023
To announce the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] January 2023 (ENCS) and provide instructions on its use, filing, and payment…
RMC No. 58-2023
To clarify the policies and guidelines on the issuance and validity of the Taxpayer Identification Number (TIN) Card and the Certificate of Registration (COR).
RMC No. 57-2023
To publish the Updated List of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products an…
RMC No. 56-2023
To encourage taxpayers to use the Electronic One-Time Transaction (eONETT) System in the filing and payment of One-Time Transactions (ONETT) related returns and taxes.
RMC No. 55-2023
To circularize the Veto Message of former President Rodrigo Roa Duterte to the House of Representatives on Republic Act (RA) No. 11467.
RMC No. 54-2023
To announce the availability of the revised BIR Form No. 2200-T (Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products) August 2022 (ENCS), revised pursua…
RMC No. 53-2023
To clarify the entitlement of economic zone developers and operators to Value-Added Tax (VAT) zero-rating on local purchases of goods and services directly and exclusively used in …
RMC No. 52-2023
To clarify the guidelines for the optional filing and payment of monthly Value-Added Tax (VAT) Returns (BIR Form No. 2550M) by VAT-registered persons.
RMC No. 51-2023
To notify that forty-eight (48) sets of unused/unissued BIR Form No. 2524 - Revenue Official Receipt (ROR) have been lost, that these forms have been cancelled, and that all offici…
RMC No. 50-2023
To notify the loss of six (6) sets of previously cancelled BIR Form No. 0427 - Notice of Denial - Application for Compromise Settlement bearing specified serial numbers, and to dec…
RMC No. 49-2023 copy
The issuance text for RMC No. 49-2023 was not provided (empty or unreadable), so no grounded analysis of its content could be performed. All structured fields are left empty pendin…
RMC No. 48-2023
To announce the availability and implementation of additional features and functionalities of the online application for registration information updates and other online facilitie…
RMC No. 47-2023v2
To reiterate the proper time of remittance of Withholding Taxes by National Government Agencies and instrumentalities, Local Government Units, and Government Owned and Controlled C…
RMC No. 46-2023 Attachment
No issuance text was provided for RMC No. 46-2023; the document body is empty. No substantive provisions, tax types, forms, taxpayer groups, or requirements can be extracted withou…
RMC No. 45-2023
To publish the full text of Fiscal Incentives Review Board (FIRB) Advisory No. 004-2023, which clarifies the issues covering the transfer of registration with the Board of Investme…
RMC No. 44-2023
The Circular provides supplemental guidelines for filing Annual Income Tax Returns (AITRs) and payment of taxes due thereon for Taxable Year 2022 using the eBIRForms Package/Electr…
RMC No. 43-2023
To further clarify certain policies on the filing of an appeal against the Final Decision on Disputed Assessments (FDDA) pursuant to Revenue Regulations No. 12-99, as amended.
RMC No. 42-2023
To publish the February 21, 2023 FDA letter endorsing updates to the List of VAT-Exempt Medicines under Republic Act Nos. 10963 (TRAIN Law) and 11534 (CREATE Act), and to state the…
RMC No. 41-2023
To announce the availability of information materials on filing and payment of tax returns and the step-by-step guides in filing BIR Form Nos. 1701, 1701A and 1702-RT on the BIR we…
RMC No. 40-2023
To announce the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4 and identify the websites from which it can be downloaded.
RMC No. 39-2023
To publicly notify the loss of one (1) set of unused/unissued BIR Form No. 2524 — Revenue Official Receipt (ROR) with Serial Number ROR201402010813 and its cancellation, declaring …
RMC No. 38-2023
To prescribe the CY 2023 BIR Priority Programs and Projects.
RMC No. 37-2023
To circularize Civil Service Commission (CSC) Memorandum Circular No. 1, s. 2023, along with pertinent guidelines and updated nomination forms, enjoining agencies to participate in…
RMC No. 36-2023
To announce the availability and implementation of registration-related online transactions, functions and features in the BIR Online Registration and Update System (ORUS) starting…
RMC No. 35-2023
To clarify that the eighteen (18)-month transitory period in RA No. 11900, as reiterated in its IRR and RR No. 14-2022, applies only to the requirements of Product Standards and Pr…
RMC No. 34-2023
RMC No. 34-2023 publishes the BIR-SEC Data Sharing Agreement under which the SEC shares corporate registration and beneficial ownership data with the BIR, and the SEC may request BIR intelligence information, subject to Data Privacy Act safeguards.
RMC No. 33-2023
To clarify that the issuance and enforcement of Subpoena Duces Tecum (SDT) shall also apply in the monitoring and verification of taxpayers' compliance with relevant tax laws, as a…
RMC No. 32-2023
To prescribe the guidelines for filing the Annual Income Tax Returns (AITR) for Calendar Year 2022 and paying the corresponding taxes due thereon until April 17, 2023.
RMC No. 31-2023
RMC 31-2023 clarifies that imported ingredients for manufacturing fertilizers and finished feeds no longer require a BIR-issued ATRIG; a certification from the BAI or another concerned agency that the goods are not fit for human consumption is presented directly to the Bureau of Customs for release.
RMC No. 30-2023
To reiterate the basis for the computation of the Total Landed Value of imported automobiles in relation to the processing of applications for Electronic Authority to Release Impor…
RMC No. 29-2023
No issuance text was provided for RMC No. 29-2023, so its contents, purpose, and tax implications cannot be determined from the available material.
RMC No. 28-2023
Circularizes RA 11898 (Extended Producer Responsibility Act of 2022) and its IRR, covering tax incentives for eligible EPR activities, deductibility of EPR expenses from gross income, and full income-tax deductibility and tax/duty exemption of donations supporting solid waste management.
RMC No. 27-2023
No issuance text was provided for RMC No. 27-2023; the document body is empty, so no substantive content, purpose, or requirements could be extracted or verified.
RMC No. 26-2023
To circularize the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of January 2023.
RMC No. 25-2023
Circularizes RA 11314 granting students a 20% discount on domestic regular fares on public transportation while enrolled, and allows transport operators to claim the discount as a tax deduction from gross income for the same taxable year, net of VAT and included in gross sales receipts.
RMC No. 24-2023
To further clarify the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and dir…
RMC No. 23-2023v2
To amend the provisions of Revenue Memorandum Circular No. 48-2018 on the classification of One-Time Transactions (ONETT) and the corresponding processing time for the issuance of …
RMC No. 22-2023 Annex
The provided issuance text for RMC No. 22-2023 is empty. No substantive provisions, tax types, taxpayer groups, or forms could be identified, so no grounded analysis of its content…
RMC No. 21-2023
To clarify Section 5 of RR No. 18-2021 on the posting of an export bond prior to removal of tobacco products, heated tobacco products and vapor products for export from the place o…
RMC No. 20-2023
RMC No. 20-2023 clarifies the provision of Section 5 of RMC No. 63-2022 pertaining to the correct tax base in computing the Excise Tax on the importation of automobiles for resale …
RMC No. 19-2023
To publish the January 4, 2023 letter from FDA Director General Samuel A. Zacate endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act), …
RMC No. 18-2023
No issuance text was provided for RMC No. 18-2023. The substance of this Revenue Memorandum Circular cannot be determined from the supplied document, and no grounded analysis can b…
RMC No. 17-2023
To publish FIRB Advisory No. 002-2023 announcing the availability of templates for the Certificate of Entitlement to Tax Incentives (CETI) covering CREATE Projects, Pre-CREATE Proj…
RMC No. 16-2023
To notify that several sets of unused/unissued accountable forms bearing listed serial numbers have been lost, that they have been cancelled, and that all official transactions inv…
RMC No. 15-2023 Attachment
No issuance text was provided for RMC No. 15-2023 (the supplied text is empty). No substantive analysis could be performed, and no claims are grounded in the document.
RMC No. 14-2023
To notify that six (6) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS) have been lost, cancelled, and that all official transactions involving their us…
RMC No. 13-2023
To circularize GSIS Policy and Procedural Guidelines No. 317-17, titled "Prescriptive Period for Social Insurance Benefits".
RMC No. 12-2023
To announce the availability, starting January 23, 2023, of online application for registration information updates and other online facilities for registration-related transaction…
RMC No. 11-2023
The purpose of the circular is to enjoin all BIR officials and employees to participate in the celebration of the BIR Data Privacy Month.
RMC No. 10-2023
RMC No. 10-2023 urges sellers habitually engaged in the sale of real properties, such as real estate developers with voluminous ONETT transactions, to use the BIR's eONETT System to secure the ONETT Computation Sheet and Electronic Certificate Authorizing Registration for real property sales/transfers. It also encourages these sellers to pay electronically through the BIR's available ePayment channels.
RMC No. 9-2023
To announce the availability of revised BIR Forms 1606 and 1706, revised due to the implementation of the TRAIN Law, and to provide guidance on where the forms may be obtained and …
RMC No. 8-2023
To revise the provisions on the submission of the Inventory List and other reporting requirements prescribed under Revenue Memorandum Circular No. 57-2015, specifically by amending…
RMC No. 7-2023
To clarify the nature of the Return Processing System (RPS) Assessment being issued by the Bureau of Internal Revenue.
RMC No. 6-2023
To circularize three National Privacy Commission advisory opinions upholding the BIR's authority, in performing its tax enforcement, assessment and collection functions, to obtain …
RMC No. 5-2023
To provide transitory provisions implementing the quarterly filing of VAT returns starting January 1, 2023 under Section 114(A) of the NIRC of 1997, as amended by RA 10963 (TRAIN L…
RMC No. 4-2023
To clarify the base amount for the imposition of the twenty percent (20%) penalty relative to the early withdrawal of Personal Equity and Retirement Account (PERA) for assets, acco…
RMC No. 3-2023
RMC No. 3-2023 prescribes the policies and guidelines on the online registration of books of accounts and amends Section 2 of RMC No. 29-2019 to reflect registration through the On…
RMC No. 2-2023
To publish the updated List of Freedom of Information (FOI) Receiving Offices and their respective FOI Receiving Officers.
RMC No. 1-2023
To announce the availability of the Interactive BIR Citizen's Charter on the BIR Website.
RMC No. 160-2022
To announce the availability of the revised Alphalist Format in BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation), January 2018 ENCS.
RMC No. 159-2022
To circularize the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of December 2022, including revo…
RMC No. 158-2022
To clarify the effect of a cooperative's non-submission of the TIN of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE), and the correspondi…
RMC No. 157-2022
To publish the November 28, 2022 letter from the FDA Director General endorsing updates to the "List of VAT-Exempt Medicines" under the CREATE Act.
RMC No. 156-2022
To publish the November 23, 2022 letter from the FDA Director General endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act).
RMC No. 155-2022
To further extend the acceptance of manually-issued Certificate of Entitlement to Tax Incentives (CETI) as an attachment to the Annual Income Tax Return (AITR) filed by Registered …
RMC No. 154-2022
To supersede RMC No. 142-2019 and prescribe that the eDST System's Balance Adjustment Facility is available only for recovery of DST erroneously deducted from the taxpayer's ledger…
RMC No. 153-2022
To announce the availability of the BIR Online Registration and Update System (ORUS) through the BIR website and a direct URL, along with the phased rollout schedule of its registr…
RMC No. 152-2022
RMC No. 152-2022 was issued to clarify further the transitory provisions for the VAT zero-rate incentives under Sections 294(E) and 295(D), Title XIII of the Tax Code, as implement…
RMC No. 151-2022
To circularize the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of November 2022.
RMC No. 150-2022
To circularize the weekly SRA Final Sugar Production Bulletin, which is transmitted to the BIR as the basis for computing the 1% creditable withholding tax on withdrawals of sugar …
RMC No. 149-2022 Annex A
No issuance text was provided for RMC No. 149-2022, so no grounded content (purpose, provisions, tax types, or affected taxpayers) could be extracted without inventing information.
RMC No. 148-2022
To lift the suspension on all field operations and other field operations of the Bureau of Internal Revenue, effective immediately.
RMC No. 147-2022
To notify that one (1) set of unused/unissued BIR Form No. 0423 – Apprehension Slip with Serial Number APS201600005607 has been lost and is thereby cancelled.
RMC No. 146-2022
To announce the availability of the enhanced BIR Digital Assistant – Chatbot REVIE, which now includes TIN Verification/Validation, Revenue District Office (RDO) Finder, and eCompl…
RMC No. 145-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of September 2022 for purposes of imposing the one percent (1%) Expanded Withholding Tax on sugar.
RMC No. 144-2022
To circularize the Updated List of Microfinance NGOs accredited by the Microfinance NGO Regulatory Council (MNRC) as of October 2022, including certificates of accreditation that h…
RMC No. 143-2022
To clarify several issues relative to the implementation of Revenue Regulations (RR) No. 13-2022 on the Income Tax treatment of equity-based compensation granted by employers to it…
RMC No. 142-2022
To publish the full text of DTI Memorandum Circular No. 22-19, s. 2022, which prescribes the guidelines on the registration with the Board of Investments (BOI) of existing Register…
RMC No. 141-2022
To inform eBIRForms users/filers of the revised contents of the eBIRForms email notification, i.e., the Tax Return Receipt Confirmation.
RMC No. 140-2022
To circularize Civil Service Commission (CSC) Memorandum Circular No. 28, series of 1991, thereby disseminating the CSC policy on compulsory retirement of government officials and …
RMC No. 139-2022
The purpose of the Circular is to circularize the format of acceptance of resignation (attached as "Annex A") in consonance with CSC Resolution No. 1800692, particularly Rule X on …
RMC No. 138-2022
To circularize the List of BIR Official Social Media Accounts being managed by the Primary Social Media Team and Sub-Social Media Teams of the BIR.
Annex A RMC 137-2022
The issuance text for RMC No. 137-2022 is empty or unreadable; only the metadata is available (a BIR Revenue Memorandum Circular numbered 137 for year 2022). No substantive content…
RMC No. 136-2022
To publish FIRB Resolution No. 026-2022 extending the 70:30 Work-From-Home arrangement for RBEs in the IT-BPM sector from September 13, 2022 until December 31, 2022, and to lay dow…
RMC No. 135-2022
Prescribes the standards of Completed Staff Work (CSW) that all documents submitted to the Office of the Commissioner for approval must follow.
RMC No. 134-2022
To notify that two (2) sets of unused BIR Form No. 0535 – Taxpayer Information Sheet (TIS) have been lost and that these forms have been cancelled, with all official transactions i…
RMC No. 133-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of August 2022 as contained in Operations Memorandum (OM) Nos. 68-2022, 69-2022, 70-2022 and 71-2022.
RMC No. 132-2022
To enjoin all BIR officials and employees to participate in the celebration of the 33rd National Statistics Month (NSM) in October 2022.
RMC No. 131-2022
To announce the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.3 and describe its modifications.
RMC No. 130-2022
To extend until September 27, 2022 the deadlines for filing/eFiling of returns, ePayment/payment of corresponding taxes due, and submission of reportorial documents that will fall …
Annex A RMC 129-2022
No issuance text was extracted for RMC No. 129-2022 (the document body is empty or unreadable, likely due to OCR failure). No grounded statements about its subject matter, tax type…
RMC No. 128-2022
To notify the public of the loss and cancellation of one set of used/filled-up but unissued BIR Form No. 2313-R (Serial Number eCR201900303569) and to declare invalid all official …