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Showing 100 on page 1 · RMC
RMC No. 99-2026
To reiterate the compliance requirement to post proof of BIR registration (the BIR Registration Seat Badge) under Section 5(H) of RR No. 7-2024 and Section 7 of RR No. 15-2024, iss…
RMC No. 98-2026 redacted
To prescribe the policies and guidelines on electronic invoicing (issuance of electronic invoice) pursuant to Section 237 of the National Internal Revenue Code, as implemented by R…
RMC No. 97-2026 redacted
To circularize Energy Regulatory Commission (ERC) Resolution No. 26, Series of 2026, declaring the System Loss Charge as a government-mandated pass-through cost not forming part of…
RMC No. 96-2026 redacted
The Circular is issued to provide clarification on Section III(1)(a) of RMC No. 37-2025 on the qualification of Export-Oriented Enterprises (EOEs) for VAT refund, specifically duri…
RMC No.95-2026 redacted compressed
The purpose of this issuance cannot be determined from the provided text, which contains only a date and a reference number with no body content.
RMC No. 94-2026 redacted
No issuance text was provided for RMC No. 94-2026 (the text field is empty, possibly due to OCR or extraction failure). No substantive analysis could be extracted without inventing…
Annex A of RMC No. 93-2026 redacted-compressed
The issuance text for RMC No. 93-2026 is empty or unavailable; no substantive content, purpose, or tax provisions can be extracted or verified.
Annex A of RMC No. 92-2026 redacted
To issue a revised memorandum on the campaign against fixers and the Client Satisfaction Measurement (CSM), thereby amending Memorandum Circular No. 2023-03, and to enjoin governme…
RMC No. 91-2026 Digest
RMC No. 91-2026 clarifies the base amount for the imposition of the 20% penalty on the early withdrawal of PERA assets, accounts and sub-accounts classified as unqualified, and ame…
RMC No. 90-2026 Digest
To clarify the status of the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority (CSEA) of BARMM in relation to the documentary requirements and av…
RMC No. 89-2026 Digest
To extend until August 17, 2026 the deadlines for the filing of tax returns, payment of the corresponding taxes due thereon, and submission of required documents, for taxpayers in …
RMC No. 88-2026 Digest
To circularize Memorandum Circular No. 122 dated 05 August 2026 of the Office of the President regarding suspension of work in government offices and classes.
RMC No. 87-2026 Digest
To publish the full text of the May 4, 2026 letter from the FDA of the Department of Health endorsing the updated full list of VAT-Exempt Drugs under R.A. No. 10963 (TRAIN Law) and…
RMC No. 86-2026 Annex A as of Jun 2026-compressed
Annex "A" presents an updated list, as of June 30, 2026, of manufacturers of locally produced cigarettes (domestic) together with their brand names/variants; the broader purpose of…
RMC No. 85-2026 Annex A-compressed
Based on the excerpt, the document presents Annex "A": an updated (as of March 31, 2026) list of manufacturers of locally produced (domestic) cigarettes together with their brand n…
RMC No. 84-2026 Redacted
No issuance text was provided for RMC No. 84-2026, so no substantive content could be extracted or verified.
RMC No. 83-2026
To circularize, for the information and guidance of all internal revenue officials, employees and others concerned, an Executive Order streamlining the accreditation system for don…
RMC No. 82-2026
To publish, for the information and guidance of all internal revenue officials, employees, and others concerned, the full text of Resolution No. 2026-1 (July 02, 2026) and a Memora…
RMC No. 81-2026 redacted
To prescribe interim workaround procedures that allow the accurate declaration of NOLCO incurred in taxable years 2020 and 2021 in electronically filed returns via the Offline eBIR…
RMC No. 80-2026 Digest
To circularize the Memorandum of Agreement (MOA) between the Bureau of Internal Revenue (BIR) and its Multi-Sectoral Partners.
RMC No. 79-2026 Digest
To clarify the provisions of Revenue Regulations (RR) No. 24-2025 on the imposition of Creditable Withholding Tax on Top Withholding Agents (TWA).
RMC 78-2026 MOA Agreement
To record the memorandum of agreement by which the BIR continues the provision of adequate medical services for its officials and employees nationwide through the Philippine-Chines…
RMC No. 77-2026 Digest
To notify all internal revenue officials, employees and others concerned about the loss of the triplicate copy of a used/filled-up but unissued BIR Form No. 0402 – Authority to Can…
RMC No. 76-2026 redacted
No issuance text was provided for RMC No. 76-2026. The content, purpose, tax types, and covered taxpayers cannot be determined from the supplied text, so no grounded analysis could…
RMC No. 75-2026 Redacted
No issuance text was provided for RMC No. 75-2026; the document body is empty. No subject matter, requirements, affected taxpayers, tax types, or forms could be extracted or verifi…
RMC No. 74-2026 Digest
To circularize the additional list of Personal Equity and Retirement Account (PERA) Unit Investment Trust Funds (UITFs) duly approved by the Bangko Sentral ng Pilipinas (BSP), name…
RMC NO 73-2026 redacted
To define the coverage and establish the basis for applying VAT zero-rating or exemption on activities undertaken pursuant to the Philippines-US LOA on Narcotics Control and Law En…
RMC No. 72-2026 Digest
To clarify the tax treatment of transfers of proprietary club shares held under nominee or trust agreements and to dispense with the prior confirmatory ruling requirement for such …
RMC No. 71-2026 Digest
To clarify the extension of the validity of Certificates of Compliance (COC) for purposes of the evaluation and processing of applications for Certificate of Tax Exemption (CTE) fo…
RMC No. 70-2026 Digest
To notify all internal revenue officials, employees and others concerned that a triplicate copy of an unused/unissued BIR Form No. 0423 – Apprehension Slip (APS) bearing Serial Num…
RMC No. 69-2026 Digest
To notify all internal revenue officials, employees and others concerned about the loss of three (3) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet and the …
RMC No. 68-2026 Digest
The purpose of the circular is to notify all internal revenue officials, employees and others concerned that one (1) set of unused/unissued BIR Form No. 2313-R (Serial No. eCR20250…
RMC No. 67-2026 Digest
To notify all internal revenue officials, employees and others concerned of the loss of several BIR Form No. 0535 – Taxpayer Information Sheet (TIS) forms bearing specified serial …
RMC No. 66-2026 Digest
To notify all internal revenue officials, employees and others concerned of the loss of five (5) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet, their cance…
RMC No. 65-2026 Digest
To notify all internal revenue officials, employees and others concerned about the loss and cancellation of two (2) sets of unused/unissued BIR Form No. 0423 - Apprehension Slip.
RMC 64-2026
To circularize supplemental guidelines on the generation of the Registration Seal Badge via the Online Registration and Update System (ORUS) for taxpayers with no updates on their …
RMC No. 63-2026
To publish/circulate, for the information and guidance of all internal revenue officials, employees and others concerned, the full text of NCSC Public Advisory No. 1, Series of 202…
RMC No. 62-2026 Digest
To extend until June 30, 2026 the deadlines for filing tax returns, paying the corresponding taxes due thereon, and submitting required documents for taxpayers affected by the eart…
RMC No. 61-2026 Digest
To circularize Memorandum Circular No. 117 dated March 31, 2026 issued by the Office of the President, relative to the playing of the official music videos of Lupang Hinirang and t…
RMC No. 60-2026 Digest
To amend Revenue Memorandum Circular No. 116-2024 by including the Lifeline Subsidy and the Green Energy Auction Allowance as government mandated charges not subject to Output Tax …
RMC No. 59-2026 Digest
To further clarify the provisions of Revenue Regulations No. 3-2025.
Procedures for the Filing and Payment of Quarterly Royalty under Republic Act No. 12253 (Enhanced Fiscal Regime for Large-Scale Metallic Mining Act)
Prescribes interim procedures for filing and paying the quarterly large-scale metallic mining royalty under Sec. 151-A (RA 12253) using BIR Form No. 0605 with tax type 'MC' and ATCs MC 344/MC 345, with separate filings per ring-fenced agreement, pending a dedicated royalty return.
RMC No. 57-2026 Digest
To clarify the inclusion of jackpot prizes from casino and other gambling activities within the statutory definition of "winnings" subject to final withholding tax pursuant to Sect…
RMC No. 56-2026 Digest
To circularize the full text of Republic Act No. 12316, which authorizes the President to suspend or reduce the excise tax on petroleum products by amending Section 148 of the Nati…
RMC No. 55-2026
No issuance text was provided for RMC No. 55-2026. The document content is empty, so no grounded analysis, summary, or categorization can be extracted from the text itself. Any sub…
RMC No. 54-2026 ANNEX A
No issuance text was provided for RMC No. 54-2026, so no grounded analysis could be extracted from the document.
RMC No. 53-2026
No issuance text was provided for RMC No. 53-2026. No substantive content, tax rules, or taxpayer guidance could be extracted from the document.
RMC 052-2026 ATTACHMENT ra 12021
Republic Act No. 12021 provides for the 'Magna Carta of Filipino Seafarers,' declaring a State policy to protect the rights and overall welfare of Filipino seafarers, promote their…
RMC 051-2026 ATTACHEMENT1
No issuance text was provided for RMC No. 51-2026. The document content is empty, so no grounded tax analysis, classification, or key points could be extracted. All substantive fie…
RMC 050-2026 ATTACHEMENT1
No issuance text was provided for RMC No. 50-2026, so no grounded analysis could be extracted. All fields are left unsupported and overall confidence is 0.
RMC No. 49-2026 Digest
To circularize Republic Act No. 12231, titled "An Act Optimizing the National Government for Efficient Public Service Delivery".
RMC 048-2026
The provided issuance text for RMC No. 48-2026 is empty, so no substantive content — tax types, taxpayer impacts, forms, or requirements — could be extracted from the document itse…
RMC No. 47-2026 Digest
The circular prescribes simplified and streamlined guidelines and procedures for the closure and/or cancellation of business registration with the Bureau of Internal Revenue.
RMC No. 46-2026 Digest
To prescribe the procedures and extension of deadline for filing of the 2025 Audited Financial Statements (AFS) and other attachments through the Electronic Audited Financial State…
RMC No. 45-2026
To publish and circulate the full text of Memorandum Circular No. 118 dated April 13, 2026, signed by the Acting Executive Secretary, Ralph G. Recto, Office of the President, for t…
RMC No. 44-2026
No issuance text was provided for RMC No. 44-2026. The document content is empty, so no grounded analysis of its purpose, scope, or tax implications could be extracted.
RMC No. 43-2026
No issuance text was provided for RMC No. 43-2026. The document body is empty, so no grounded summary, tax analysis, or category determination can be made from the text itself. Any…
RMC No. 42-2026
To clarify that RMC No. 20-2026 did not amend or repeal the existing requirement for Registered Business Enterprise (RBE) taxpayers to submit the Certificate of Entitlement to Tax …
RMC No. 41-2026
No issuance text was provided for RMC No. 41-2026 (the text field is empty or the OCR content is unreadable). The substance of this issuance could not be analyzed, so no grounded c…
RMC No. 40-2026
To transmit and circularize, for the information and guidance of all internal revenue officials, employees and others concerned, the MOA between COMELEC and BIR dated May 6, 2025 p…
RMC No. 39-2026
The circular is issued to clarify and address numerous queries regarding the deadline for submission of required attachments to the 2025 Annual Income Tax Returns (AITR), and to re…
RMC 38-2026 ANNEX A - BIR Registration Seal Badge
The supplied issuance text for RMC No. 38-2026 contains only an "ANNEX A" header and the numeral "1". No substantive circular text, purpose, tax provisions, or taxpayer guidance is…
RMC No. 37-2026
To amend pertinent provisions of RMC No. 20-2026 to include electronic filing of BIR Form No. 1701-MS through the BIR Offline eBIRForms Package 7.9.6, in view of the form's availab…
RMC No. 36-2026 Digest
To announce the availability of the updated Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0 and describe the enhancements it contains.
RMC No. 35-2026 Digest
To clarify the deadline for filing a Request for Reconsideration of the full or partial denial of a claim for VAT/Excise tax refund within the National Office (pursuant to RR No. 8…
RMC NO. 34-2026
No issuance text was provided for RMC No. 34-2026, so no grounded summary can be produced.
RMC NO. 33-2026
No issuance text was provided for RMC No. 33-2026; the document body is empty. Because there is no text to cite, no substantive content (purpose, tax types, affected taxpayers, for…
RMC No. 32-2026
To circularize, for the information and guidance of all internal revenue officials, employees and others concerned, Joint Administrative Order No. 001-2025 entitled 'Guidelines on …
RMC No. 31-2026 Digest
To circularize Executive Order No. 114, Series of 2026, titled "Temporarily Suspending the Excise Taxes on Specific Petroleum Products Pursuant to Section 148 of Republic Act No. 8…
RMC No. 30-2026
To give taxpayers additional time to properly file their 2025 Annual Income Tax Returns, pay the corresponding taxes due thereon, and submit the required attachments without the im…
RMC No. 29-2026
To publish, for the information and guidance of all internal revenue officials, employees and others concerned, the full text of Memorandum Circular No. 114 dated March 6, 2026, wh…
RMC No. 28-2026
To publish and circulate the full text of Department Order No. 014-2026 dated March 9, 2026, signed by Secretary of Finance Frederick D. Go, re: guidelines on energy efficiency and…
RMC No. 27-2026
No issuance text was provided for RMC No. 27-2026. The document content is empty, so no grounded analysis of its purpose, scope, tax types, forms, or affected taxpayers can be made…
Annex A of RMC No. 26-2026
No issuance text was provided for RMC No. 26-2026 (OCR content is empty), so no substantive analysis of its subject matter, requirements, or covered taxpayers can be made from the …
RMC No. 25-2026
No issuance text was provided for RMC No. 25-2026. The subject matter, tax type, and requirements of this issuance cannot be determined from the available document.
RMC No. 24-2026
No issuance text was provided for RMC No. 24-2026. The document content is empty, so no grounded statements, categories, keywords, or other details could be extracted from the issu…
RMC No. 23-2026 Digest
To clarify the provisions of Revenue Regulations (RR) No. 13-2025 and address issues pertaining to the availment of incentives under RA No. 12063 (EBET Act) and RA No. 8525 (Adopt-…
RMC No. 22-2026
No issuance text was provided for RMC No. 22-2026; the document body is empty, so no substantive content could be extracted or verified.
RMC No. 21-2026
The Circular is issued to amend the relevant provisions of RMC No. 40-2007 insofar as they concern the USAID and to accord or extend to the US-FAS the same privileges and exemption…
RMC 20-2026
The issuance text provided for RMC No. 20-2026 is empty. No substantive provisions, taxpayers covered, tax types, or forms can be identified from the document itself; only the iden…
ATTACHMENT RMC NO. 19-2026
No issuance text was provided for RMC No. 19-2026, so its content cannot be summarized from the source.
RMC No. 18-2026
To give notice of damaged copies of used/issued accountable forms bearing specified serial numbers, require that official transactions involving their original/taxpayer's copies be…
RMC No. 17-2026
To announce the loss and cancellation of five (5) pads of unused/unissued BIR Form No. AF51 (Accountable Form No. 51) and to direct internal revenue officials, employees and others…
RMC No. 16-2026
To notify internal revenue officials, employees and others concerned of the loss of thirty-two (32) sets of unused/unissued BIR Form No. 0423 - Apprehension Slip, announce the canc…
RMC No. 15-2026
To give notice of the loss of specific eLA copies, to cancel the entire eLA set bearing the stated serial number, to declare invalid all official transactions involving its use, an…
RMC No. 14-2026
No issuance text was provided for RMC No. 14-2026, so no substantive content could be analyzed or summarized.
RMC No. 13-2026
No issuance text was provided for RMC No. 13-2026. No grounded summary, purpose, or content analysis is possible from the source text as given.
RMC No. 12-2026
The issuance text provided for RMC No. 12-2026 is empty. No substantive content, purpose, tax type, or taxpayer guidance could be extracted, so no reliable summary can be given bey…
RMC No. 11-2026
No issuance text was provided for RMC No. 11-2026. No substantive analysis, tax type, taxpayer group, or requirement can be extracted or verified from the supplied document.
RMC No. 10-2026 Digest
To clarify the tax treatment, documentation requirements, and filing of return and payment of Donor's Tax for donations consisting purely of cash.
RMC No. 9-2026
The issuance text for RMC No. 9-2026 is empty or unreadable (possibly OCR failure). No grounded content, tax type, taxpayer impact, or form reference could be extracted from the pr…
RMC No. 8-2026 Digest
To lift the suspension of tax audit and other field operations imposed under RMC No. 107-2025 (as clarified by RMC No. 109-2025) and resume BIR tax audit and field operations effec…
RMC No. 7-2026
No issuance text was provided for RMC No. 7-2026. Because the source text is empty, no grounded analysis, summary, or classification could be performed, and no claims with supporti…
RMC No. 6-2026
No issuance text was provided for RMC No. 6-2026. The document content is empty, so no substantive analysis of its purpose, covered taxes, affected taxpayers, or forms could be per…
RMC No. 5-2026
No issuance text was provided for RMC No. 5-2026, so no grounded analysis of its contents could be performed. All substantive fields are left empty due to this explicit uncertainty…
RMC No. 4-2026
No issuance text was provided or recovered for RMC No. 4-2026. The document content could not be analyzed, and no tax positions, requirements, or categories can be grounded in the …
RMC No. 3-2026
No issuance text was provided for RMC No. 3-2026, so no grounded analysis of its content could be performed. All extracted fields are left empty and confidence is set to the minimu…
RMC No. 2-2026
The provided issuance text for RMC No. 2-2026 is empty. No substantive content could be extracted or summarized, and no grounded statements about its purpose, tax types, taxpayers …
Data Sharing Agreement RMC 1-2026
No issuance text was provided for RMC No. 1-2026. The document content is empty, so no grounded analysis could be extracted and all substantive fields are left empty.
RMC No. 110-2025
No issuance text was provided for RMC No. 110-2025. Because the source text is empty, no grounded analysis of its purpose, content, covered tax types, affected taxpayers, or refere…