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Showing 30 on page 1 · RMC · Tax credits & incentives
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. 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. 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. 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. 135-2024 Digest
To circularize Republic Act No. 12066, which amends specified sections of the National Internal Revenue Code of 1997, as amended, and adds new Sections 135-A, 295-A, 296-A, and 297…
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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 37-2022
To clarify the guidelines on the submission of the Certificate of Entitlement to Tax Incentives (CETI), pursuant to Revenue Memorandum Circular No. 28-2022.
RMC No. 36-2022
To prescribe the uniform template for the VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies (IPAs) in relation to Q&A No. 34 of RMC No. 24-2022.
RMC No. 34-2022
To announce the availability of the revised BIR Form No. 2316 (September 2021 ENCS), revised to include an additional line for the 5% tax credit under the Personal Equity and Retir…
RMC No. 28-2022
To prescribe the guidelines in the submission of the Certificate of Entitlement to Tax Incentives (CETI) under Republic Act No. 11534 (Corporate Recovery and Tax Incentives for Ent…
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…