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Showing 54 on page 1 · RMC · Income tax
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. 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. 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. 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. 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 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. 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. 81-2025 Digest
To reiterate the criteria and guidelines on the deductibility of ordinary and necessary expenses under Section 34(a)(1)(a) of the National Internal Revenue Code of 1997, as amended…
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. 64-2024 Digest
To clarify the ante-dating of deeds of sale involving real properties.
RMC 53-2024 1901 Jan. 2024 ENCS - Annex A
Based on the visible text, the issuance appears to attach BIR Form No. 1901 (Application for Registration, January 2024 ENCS version) as Annex “A”, likely to circularize or prescri…
RMC No. 51-2024 Annex A
To present summary guidelines for the filing of annual income tax returns and payment of taxes for calendar year 2023, as stated in the heading of Annex A of the issuance.
RMC 29-2024
To extend the deadline for submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) from February 28, 2024 to March 31, 2024 and to standardize, for u…
RMC No. 23-2024
To announce the availability of BIR Form No. 1701A in the Electronic Filing and Payment System (eFPS) and to advise mandated eFPS users/filers on how to access and file the return,…
RMC No. 22-2024
To announce the availability of BIR Form No. 1702-EX (January 2018 ENCS) v2 in the Electronic Filing and Payment System (eFPS) and to require all mandated eFPS taxpayers to file th…
RMC No. 21-2024
To clarify the answer to Question No. 31 of RMC No. 49-2022 in relation to RR No. 4-2022 (implementing Section 295(F) of the Tax Code, as amended by the CREATE Act), specifically t…
RMC No. 19-2024
To clarify the tax treatment of interest expense paid or incurred on indebtedness in connection with the taxpayer's profession, trade or business and other related matters.
RMC No. 18-2024
To announce the availability of BIR Form No. 1700 and BIR Form No. 2000 in the Electronic Filing and Payment System (eFPS) and to direct taxpayers mandated to use eFPS to file and …
RMC No. 8-2024
RMC No. 8-2024 clarifies RR No. 16-2023's creditable withholding tax on remittances by e-marketplace operators and DFSPs to online sellers/merchants, covering its January 11, 2024 effectivity, the ₱500,000.00 annual threshold, Sworn Declaration and BIR registration requirements, operator duties, and a 90-day transitory compliance period.
RMC No. 122-2023
To announce the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4.1, which is downloadable from www.bir.gov.ph and www.knowy…
RMC No. 121-2023
To announce the updated features and functionalities of the Online Registration and Update System (ORUS) starting November 21, 2023.
RMC No. 99-2023
To clarify the applicable taxes due on the sale of real property considered as ordinary assets of the seller and other relevant matters.
RMC No. 86-2023
To circularize the List of Qualified Personal Equity and Retirement Account (PERA) eligible products duly approved by the Securities and Exchange Commission (SEC).
RMC No. 80-2023
To clarify issues relative to the implementation of RR No. 3-2023 and other related concerns on VAT zero-rate transactions on local purchases of Registered Export Enterprises (REEs…
RMC No. 79-2023
To announce the availability of specified BIR Forms in the Electronic Filing and Payment System (eFPS).
RMC No. 74-2023
To prescribe standard templates for a "Sworn Statement" and a "Sworn Declaration" to be submitted by domestic corporations that receive multiple foreign-sourced dividends qualified…
RMC No. 69-2023 v2
To inform taxpayers that the rates of Percentage Tax, MCIT and RCIT on proprietary educational institutions and not-for-profit hospitals revert effective July 1, 2023 pursuant to t…
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. 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. 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. 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. 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. 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. 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. 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. 93-2022
To publish the Daily Minimum Wage Rates in Bicol Region (Region V) under Wage Order No. RBV-20.
RMC No. 78-2022
To clarify the Income Tax treatment of the different classifications of educational institutions and their tax obligations.
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. 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. 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. 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…
RMC No. 40-2022
To provide clarifications and guidelines on the use of the Electronic Audited Financial Statement (eAFS) System.
RMC No. 39-2022
To prescribe the manner of payment of the penalty relative to violations incurred by Registered Business Enterprises (RBEs) under the IT-BPM sector on the conditions prescribed reg…
RMC No. 38-2022
To clarify the Transitory Provisions for the non-income related tax incentives granted to Registered Export Enterprises (REEs) under Investment Promotion Agencies (IPAs), pursuant …
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. 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. 25-2022
To clarify the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR), including the classification of incom…
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. 19-2022
The Circular was issued to provide clarification and guidance to the RDO, other internal revenue officers and others concerned on Section 8 of RR No. 5-2021, particularly the manda…