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Showing 24 on page 1 · RMC · Audit & investigation
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. 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. 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. 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. 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. 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. 69-2024 Digest
To notify the public/BIR offices of the loss of one (1) set of used/filled-up but unissued BIR Form No. 1966 - Electronic Letter of Authority with Serial Number eLA201600095976.
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' …
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. 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. 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. 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. 148-2022
To lift the suspension on all field operations and other field operations of the Bureau of Internal Revenue, effective immediately.
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…
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. 115-2022
RMC No. 115-2022
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. 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. 24-2022
To clarify issues relative to Revenue Regulations (RR) No. 21-2021 implementing the amendments to the VAT zero-rating provisions under Sections 106 and 108 of the Tax Code, in rela…
RMC No. 23-2022
To suspend the Income Tax incentives of IT-BPM Registered Business Enterprises that violated the FIRB-prescribed work-from-home threshold and to prescribe how the corresponding Inc…
RMC No. 20-2022
The Circular is issued to limit the number of RFCs and TTRAs filed with ITAD by clarifying that taxpayers already issued COEs whose tenor allows the ruling to be applied to subsequ…
RMC No. 3-2022
To clarify the preparation of assessment notices for compromise penalty(ies), pursuant to RMO No. 7-2015 and RR No. 12-99, as amended by RR No. 18-2013, in the issuance of a defici…