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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 …
RMC No. 127-2022
To lift and remove, effective immediately, the suspension and prohibition under RMC No. 77-2022 on BIR field audits and other field operations covered by outstanding Mission Orders…
Annex A RMC 126-2022
No issuance text was provided for RMC No. 126-2022, so no grounded analysis could be extracted. All content fields are left empty and confidence is set to 0 due to the absence of s…
Annex A RMC 125-2022
The text of RMC No. 125-2022 was not provided (the issuance text field is empty). No substantive content — purpose, tax types, forms, affected taxpayers, or requirements — can be e…
RMC No. 124-2022
To publish the August 15, 2022 letter of FDA Director General Samuel A. Zacate endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act).
RMC No. 123-2022
To clarify the provisions of Revenue Regulations (RR) No. 6-2022 relative to the removal of the five (5)-year validity period on receipts/invoices, which took effect on July 16, 20…
RMC No. 122-2022
Guidelines for updating taxpayer registration records (e-mail address and contact information) using the S1905 - Registration Update Sheet in preparation for the BIR's Online Registration and Update System (ORUS).
RMC No. 121-2022
To prescribe the guidelines on the lifting of the suspension of field audit and operations on all outstanding Letters of Authority/Audit Notices and Letter Notices pursuant to RMC …
RMC No. 120-2022
No issuance text was provided for RMC No. 120-2022 (unit_id: bir-rmc-2022-120). The content of this BIR Revenue Memorandum Circular cannot be analyzed or summarized because the doc…
RMC No. 119-2022
To publish the July 20, 2022 FDA letter endorsing updates to the “List of VAT-Exempt Medicines” under the CREATE Act — adding 150 mg + 100 mg Nirmatrelvir + Ritonavir film-coated t…
RMC No. 118-2022
To publish the full text of Republic Act No. 11900, 'An Act Regulating the Importation, Manufacture, Sale, Packaging, Distribution, Use, and Communication of Vaporized Nicotine and…
RMC No. 117-2022
To publish the full text of Memorandum Circular No. 3, series of 2022, which amends and supplements MC No. 1, s. 2022 by extending the term of office of covered government official…
RMC No. 116-2022 Annex A
The issuance text for RMC No. 116-2022 is empty, so no grounded analysis of its contents can be provided. The title, number, and year are known from document metadata only; nothing…
RMC No. 115-2022
RMC No. 115-2022
RMC No. 114-2022
To prescribe the guidelines on the registration of Department of Education (DepEd) Regional Offices, Division Offices and Implementing Unit Schools, and to direct continued use of …
RMC No. 113-2022
To publish the July 1, 2022 FDA letter endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act), and to clarify the effectivity of the VAT …
RMC No. 112-2022
To publish the June 27, 2022 FDA letter endorsing updates to the "List of VAT-Exempt Medicines" under RA No. 11534 (CREATE Act), and to reiterate that the effectivity of the VAT ex…
RMC No. 111-2022
Publishes EO 170, which directs government agencies (and enjoins LGUs) to adopt digital payments for government disbursements and collections — including a digital mode for collecting taxes, fees, and tolls — while keeping cash acceptance. Implementing rules are due within 90 days, with full digital adoption within six months of the IRR and a tiered transition of up to three years.
RMC No. 110-2022
To publish the full text of the May 30, 2022 letter from the FDA OIC-Director General endorsing updates to the 'List of VAT-Exempt Medicines' under the CREATE Act (RA 11534).
RMC No. 109-2022
To notify that several sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet with specified serial numbers have been lost, and that the forms are cancelled and tra…
RMC No. 108-2022
The circular's purpose is to publish the Daily Minimum Wage Rates in BARMM under Wage Order No. BARMM-02.
RMC No. 107-2022
To notify that one (1) set of unused BIR Form No. 0423 – Apprehension Slip with Serial Number APS200100005357 has been lost and cancelled.
RMC No. 106-2022
To notify that twenty-five (25) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS) were reported lost, have been cancelled, and that all official transact…
RMC No. 105-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of June 2022 for use in imposing the one percent (1%) Expanded Withholding Tax on sugar.
RMC No. 104-2022
The purpose of RMC No. 104-2022 is to circularize Civil Service Commission (CSC) Resolution No. 2200209 regarding policies on Flexible Work Arrangements in the government.
RMC No. 103-2022
To publish Fiscal Incentives Review Board Resolution No. 018-22, which grants the Board of Investments authority to implement temporary measures for RBEs affected by Typhoon Odette…
RMC No. 102-2022
To publish Fiscal Incentives Review Board Resolution (FIRB) No. 017-22, which grants authority to implement a 70:30 Work-From-Home arrangement for Registered Business Enterprises i…
RMC No. 101-2022
To publish the Daily Minimum Wage Rates in CARAGA (Region XIII) under Wage Order No. RXIII-17.
RMC No. 100-2022
To publish the Daily Minimum Wage Rates in SOCCSKSARGEN (Region XII) under Wage Order No. RB XII-22.
RMC No. 99-2022
To publish the Daily Minimum Wage Rates in Davao Region (Region XI) under Wage Order No. RB XI-21.
RMC No. 98-2022
To publish the Daily Minimum Wage Rates in Northern Mindanao (Region X) under Wage Order No. RX-21.
RMC No. 97-2022
To publish, for information and guidance, the Daily Minimum Wage Rates in Zamboanga Peninsula (Region IX) under Wage Order No. RIX-21.
RMC No. 96-2022
To publish the Daily Minimum Wage Rates in Eastern Visayas (Region VIII) under Wage Order No. RB VIII-22.
RMC No. 95-2022
To publish the Daily Minimum Wage Rates in Central Visayas (Region VII) under Wage Order No. ROVII-23.
RMC No. 94-2022
To publish the Daily Minimum Wage Rates in Western Visayas (Region VI) under Wage Order No. RB 6-DW-04.
RMC No. 93-2022
To publish the Daily Minimum Wage Rates in Bicol Region (Region V) under Wage Order No. RBV-20.
RMC No. 92-2022
To publish the Daily Minimum Wage Rates in MIMAROPA (Region IV-B) under Wage Order No. RB-MIMAROPA-10.
RMC No. 91-2022
To publish the Daily Minimum Wage Rates in CALABARZON (Region IV-A) under Wage Order No. IVA-19. No further purpose (such as a specific tax treatment) is stated in the provided tex…
RMC No. 90-2022
To publish the Daily Minimum Wage Rates in Central Luzon (Region III) under Wage Order No. RBIII-23.
RMC No. 89-2022
To publish the Daily Minimum Wage Rates in Cagayan Valley (Region II) under Wage Order No. RTWPB 2-21.
RMC No. 88-2022
To publish the Daily Minimum Wage Rates in Ilocos (Region 1) under Wage Order No. RB 1-DW-03.
RMC No. 87-2022
To publish the Daily Minimum Wage Rates in Cordillera Administrative Region (CAR) under Wage Order No. CAR-21.
RMC No. 86-2022
The stated purpose of the circular is to publish the Daily Minimum Wage Rates in the National Capital Region (NCR) under Wage Order No. NCR-23.
RMC No. 85-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of May 2022, as contained in Operations Memorandum (OM) Nos. 41-2022, 42-2022, 44-2022, 45-2022 and 48-2022…
RMC No. 84-2022
To prescribe the template for the Sworn Declaration to be executed by the Registered Business Enterprise (RBE) in relation to Question and Answer No. 36 of Revenue Memorandum Circu…
RMC No. 83-2022
To publish the May 18, 2022 letter of the Food and Drug Administration OIC-Director General endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREA…
RMC No. 82-2022
To clarify the service of the electronic Letter of Authority (eLA) to the taxpayer within the 30-day period from its date of issuance pursuant to RAMO No. 1-2000, in light of the a…
RMC No. 81-2022
To notify the public of the loss of several BIR Form No. 2524 – Revenue Official Receipt (ROR) bearing specified serial numbers and to state the treatment of official transactions …
RMC No. 80-2022 Corrected
To circularize the additional List of Withholding Agents (TWAs) required to deduct and remit either the 1% or 2% Creditable Withholding Tax (CWT) pursuant to RR No. 31-2020, includ…
RMC 79-2022.Annex F
The document presents a list of registered manufacturers of vapor products, as of a partially illegible May date, showing each manufacturer's registered-brands status; the broader …
RMC No. 78-2022
To clarify the Income Tax treatment of the different classifications of educational institutions and their tax obligations.
RMC No. 77-2022
To suspend until further notice all field audits and other field operations of the BUR covered by Letters of Authority/Audit Notices (LOAs) or Mission Orders (MOs) relative to exam…
RMC No. 76-2022
To suspend, until further notice, all field audit and other field operations conducted under Task Forces created through Revenue Special Orders, Operations Memoranda, and similar o…
RMC No. 75-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of April 2022 and clarify that the consolidated schedule contains only current-year prices for purposes of …
RMC No. 74-2022
To circularize the Updated List of Microfinance NGOs accredited by the Microfinance NGO Regulatory Council (MNRC) as of May 2022, including the MF-NGO Certificates of Accreditation…
RMC No. 73-2022 Annex A
Based on the visible text, the issuance (or at least this annex) provides a sample of posting in the Transparency Seal and reminds that only three (3) items — the People's FOI Manu…
RMC No. 72-2022
To notify of the loss and cancellation of one set of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS) and to declare invalid all official transactions involving…
RMC No. 71-2022 Annex A
To ensure and require persons and business establishments to comply with existing relevant rules and guidelines, particularly on the grant of Senior Citizen and Persons with Disabi…
RMC No. 70-2022
To circularize CSC Memorandum Circular No. 5, s. 2021, which amended the Omnibus Rules on Leave (CSC MC No. 41, s. 1998, as amended), and to prescribe the use of the revised Applic…
RMC No. 69-2022
To circularize the 'Updated List of Accredited Microfinance Non-Government Organizations (NGOs)' as of April 4, 2022, sourced from the Microfinance NGO Regulatory Council.
RMC No. 68-2022
To publish the April 26, 2022 letter of the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREATE Act).
RMC No. 67-2022
To amend certain portions of RMC No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuance of the Tax Clearance Certificate for Government-O…
RMC No. 66-2022
To publish the full text of the April 8, 2022 FDA letter endorsing updates to the List of Medical Devices Exempt from VAT under Republic Act No. 11534 (CREATE Act).
RMC No. 65-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of March 2022, contained in Operations Memorandum (OM) Nos. 25-2022, 26-2022, 30-2022 and 31-2022, for use …
RMC No. 64-2022 Annex A
The purpose of RMC No. 64-2022 cannot be determined from the provided issuance text, which is severely OCR-corrupted and largely illegible.
RMC No. 62-2022
To publish the full text of Commission on Elections (COMELEC) Resolutions issued in connection with the May 9, 2022 National and Local Elections.
RMC No. 61-2022
To announce the expansion of the Central Business Portal (CBP) to the Department of Trade and Industry (DTI) and additional Local Government Units (LGUs) in processing business reg…
RMC No. 60-2022
To circularize the Consolidated Price of Sugar at Millsite for the month of February 2022 for purposes of imposing the one percent (1%) Expanded Withholding Tax on sugar.
RMC No. 59-2022
To publish the March 4, 2022 letter of the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act).
RMC No. 58-2022
To publish the March 10, 2022 letter of the FDA OIC-Director General endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act).
RMC No. 57-2022
To publish the February 2, 2022 letter of the FDA OIC-Director General endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREATE Act).
RMC No. 56-2022
To publish the March 16, 2022 FDA letter endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREATE Act).
RMC No. 55-2022
To notify that nine (9) triplicate copies of used/issued BIR Form No. 0535 – Taxpayer Information Sheet (TIS) with specified serial numbers have been lost, and that official transa…
RMC No. 54-2022
To publish the full text of IATF Memorandum Circular No. 2022-1, which prescribes the guidelines for granting the FY 2022 Performance-Based Bonus (PBB) under EO No. 80, s. 2012 and…
RMC No. 53-2022
To publish, for the information and guidance of all concerned, the full text of the Data Sharing Agreement between the Bureau of Internal Revenue and the Philippine Statistics Auth…
RMC No. 52-2022
To clarify the filing and payment date of the franchise tax and its corresponding return for Philippine Amusement and Gaming Corporation (PAGCOR) Licensees under RMC No. 32-2022.
RMC No. 51-2022
To publish the Food and Drug Administration letter endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREATE Act).
RMC No. 50-2022
To inform and guide all internal revenue officers, employees and others concerned by publishing the attached "Updated List of Microfinance NGOs Accredited by the Microfinance NGO R…
RMC No. 49-2022
To amend pertinent portions of the Questions and Answers in RMC No. 24-2022 so they align with the provisions of the CREATE Act and its Implementing Rules and Regulations.
RMC No. 48-2022
The circular is issued to align the CTE renewal policy — particularly the submission of a Certified True Copy of the latest financial statements of cooperatives duly audited by a B…
RMC No. 47-2022
To publish the full text of the March 29, 2022 FDA-DOH letter endorsing updates to the list of VAT-exempt medicines under R.A. No. 11534 (CREATE Act), and to enjoin all concerned t…
RMC No. 46-2022
To clarify the deadline for submission of attachments to the 2021 Annual Income Tax Return and other related filing and payment matters, in relation to RMC Nos. 42-2022 and 44-2022…
RMC No. 45-2022
To revise the requirements on the manner of remittance of the five percent (5%) and twenty percent (20%) penalties imposed for early withdrawal of qualified contribution under the …
RMC No. 44-2022
To prescribe the guidelines in the filing of Annual Income Tax Returns (AITRs) and payment of the tax due thereon for Taxable Year 2021, and to inform Electronic Filing and Payment…
RMC No. 43-2022
To prescribe the non-imposition of surcharge on amended tax returns.
RMC No. 42-2022
To clarify the deadline for filing Annual Income Tax Returns (AITR) for taxable year ending December 31, 2021, provide guidelines on the manner of filing and payment thereof, and a…