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Showing 89 on page 1 · RMC · Special laws
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. 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. 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. 59-2026 Digest
To further clarify the provisions of Revenue Regulations No. 3-2025.
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 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 No. 49-2026 Digest
To circularize Republic Act No. 12231, titled "An Act Optimizing the National Government for Efficient Public Service Delivery".
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. 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. 95-2025 Digest
To circularize Republic Act No. 12235, titled “An Act Amending Sections 134 and 168 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amen…
RMC No. 89-2025 Digest
To circularize Memorandum Circular No. 96 dated September 19, 2025 of the Office of the President, Malacañang Palace, which suspends work in government offices in the Executive bra…
RMC No. 86-2025 Digest
To circularize Memorandum Circular No. 37, which directs urgent implementation of the National Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financin…
RMC No. 79-2025 Digest
To extend the deadline for filing of tax returns and payment of Value-Added Tax (VAT) due of Nonresident Digital Service Providers (NRDSPs) for the 2nd Quarter of 2025, pursuant to…
RMC No. 73-2025 Digest
To circularize the 2025 National Priority Plan Addendum prepared by the Department of Economy, Planning and Development (formerly NEDA), in compliance with BIR-NEDA Regulations No.…
RMC No. 68-2025 Digest
To circularize the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of May 16, 2025.
RMC No. 64-2025 Digest
The circular's purpose is to publish, for the record, the 13 June 2025 DOF memorandum regarding COMELEC Resolution No. 11132 dated 21 April 2025.
RMC No. 30-2025 Digest
To circularize the Implementing Rules and Regulations of Republic Act No. 12001.
RMC No. 23-2025 Digest
To circularize the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of February 26, 2025.
RMC No. 2-2025 Digest
To circularize Executive Order No. 74, which imposes an immediate ban on Philippine Offshore Gaming, Internet Gaming, and other offshore gaming operations in the Philippines.
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. 124-2024 Digest
To circularize Energy Regulatory Commission Resolution No. 10, Series of 2023, titled "A Resolution Suspending the Inclusion of the National Franchise Tax of the National Grid Corp…
RMC No. 105-2024 Digest
To implement increased biodiesel blend requirements and update the requirements for permit to operate for Downstream Oil Industry (DOI) participants.
RMC No. 85-2024 Digest
To circularize Republic Act No. 12001, titled “An Act Instituting Reforms in Real Property Valuation and Assessment in the Philippines, Reorganizing the Bureau of Local Government …
RMC No. 68-2024 Annex A
The excerpt contains only Annex "A" to RMC No. 68-2024, which appears to attach or announce the revised BIR Form No. 2550Q (Quarterly VAT Return), April 2024 (ENCS) version; the RM…
RMC No. 57-2024
Publishes IATF Memorandum Circular guidelines for filing appeals on the FY 2023 Performance-Based Bonus (PBB) grant and succeeding years, covering covered government agencies, a 20-working-day appeal window, evidence requirements, and appeal resolution.
RMC No. 47-2024
To announce a contest for the design of the New BIR Logo and to set out the submission channels and deadlines, evaluation criteria, cash prizes, and the NHCP/Office of the Presiden…
RMC No. 44-2024
RMC No. 44-2024 circularizes Proclamation No. 486 declaring February of every year as 'Tax Awareness Month,' with the BIR leading the observance and government agencies directed to support it.
RMC No. 27-2024
To circularize the updated Checklist of Documentary Requirements for BIR registration-related frontline services.
RMC No. 3-2024
The purpose of RMC No. 3-2024 is to circularize Republic Act No. 11976 (Ease of Paying Taxes [EOPT] Act) together with the Veto Message, both signed by President Ferdinand R. Marco…
RMC No. 124-2023
To circularize Memorandum Circular No. 37 regarding the National Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financing Strategy 2023-2027.
RMC No. 123-2023
To circularize the “Code of Professional Responsibility and Accountability” and the Supreme Court of the Philippines En Banc Resolution A.M. No. 22-09-01-SC dated April 11, 2023.
RMC No. 107-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under Region II (Cagayan Valley) as prescribed by Wage Order No. RTWPB 2-22.
RMC No. 106-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under Region XII (SOCCSKSARGEN) as prescribed by Wage Order No. RB XII-23.
RMC No. 96-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under Region VII (Central Visayas) as prescribed by Wage Order No. ROVII-24.
RMC No. 95-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under Region IV-A (CALABARZON) as prescribed by Wage Order No. IVA-20.
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. 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. 76-2023
To circularize the New Daily Minimum Wage Rates in certain sectors/industries under the National Capital Region (NCR) as prescribed by Wage Order No. NCR-24.
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. 66-2023
To circularize the criminal penalties for violations of the provisions of Republic Act (RA) No. 10173 (Data Privacy Act of 2012) and the administrative penalties for violations of …
RMC No. 65-2023
To amend Item VIII of RMC No. 19-2022 on the venue for the issuance of the Certificate Authorizing Registration relative to tax-free exchanges of properties under Section 40(C)(2) …
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. 55-2023
To circularize the Veto Message of former President Rodrigo Roa Duterte to the House of Representatives on Republic Act (RA) No. 11467.
RMC No. 54-2023
To announce the availability of the revised BIR Form No. 2200-T (Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products) August 2022 (ENCS), revised pursua…
RMC No. 42-2023
To publish the February 21, 2023 FDA letter endorsing updates to the List of VAT-Exempt Medicines under Republic Act Nos. 10963 (TRAIN Law) and 11534 (CREATE Act), and to state the…
RMC No. 35-2023
To clarify that the eighteen (18)-month transitory period in RA No. 11900, as reiterated in its IRR and RR No. 14-2022, applies only to the requirements of Product Standards and Pr…
RMC No. 34-2023
RMC No. 34-2023 publishes the BIR-SEC Data Sharing Agreement under which the SEC shares corporate registration and beneficial ownership data with the BIR, and the SEC may request BIR intelligence information, subject to Data Privacy Act safeguards.
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. 26-2023
To circularize the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of January 2023.
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. 13-2023
To circularize GSIS Policy and Procedural Guidelines No. 317-17, titled "Prescriptive Period for Social Insurance Benefits".
RMC No. 5-2023
To provide transitory provisions implementing the quarterly filing of VAT returns starting January 1, 2023 under Section 114(A) of the NIRC of 1997, as amended by RA 10963 (TRAIN L…
RMC No. 159-2022
To circularize the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of December 2022, including revo…
RMC No. 151-2022
To circularize the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of November 2022.
RMC No. 144-2022
To circularize the Updated List of Microfinance NGOs accredited by the Microfinance NGO Regulatory Council (MNRC) as of October 2022, including certificates of accreditation that h…
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. 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. 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. 108-2022
The circular's purpose is to publish the Daily Minimum Wage Rates in BARMM under Wage Order No. BARMM-02.
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. 98-2022
To publish the Daily Minimum Wage Rates in Northern Mindanao (Region X) under Wage Order No. RX-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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 30-2022
To publish the full text of the letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREATE Act).
RMC No. 18-2022
The purpose of RMC No. 18-2022 is to circularize Republic Act No. 11597, the revised charter of the Philippine Veterans Bank.
RMC No. 17-2022
To publish, for the information and guidance of all internal revenue officers, employees and others concerned, the January 3, 2022 DOH letter endorsing updates to the list of COVID…
RMC No. 11-2022
To circularize Republic Act No. 11595 for the information and guidance of all internal revenue officials, employees and others concerned, attaching a copy of the law as Annex "A" a…
RMC No. 5-2022
To publish the FDA's endorsement of the Corrigendum to the List of Medicines for Kidney Diseases and to update and supplement the controlling consolidated list of VAT-exempt produc…