Free & open access — no account required
Find the BIR issuance you need.
Search Philippine tax regulations, memorandum circulars, orders, and audit issuances by number, subject, or plain-language terms.
Browse source text alongside structured summaries when available. For filing, compliance, or legal decisions, confirm the record with the Bureau of Internal Revenue.
Go to the official BIR websiteStart your research
What would you like to look into?
Use a document number, tax topic, phrase, or everyday question.
Search checks titles, subjects, and available document text.
Public records library
Browse the collection
Filter by issuance type, then open a record to read its source text and any available plain-language analysis.
Topics
58 matching records · 1,352 in the collection
Showing 58 on page 1 · RMC · VAT & percentage tax
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. 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 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. 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.
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 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. 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. 93-2024 Digest
To publish the full text of the June 20, 2024 letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-exempt products under th…
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. 65-2024 Digest
The Circular clarifies certain issues relative to the implementation of Section 19 of Republic Act No. 11976 (Ease of Paying Taxes Act), which added Section 110(D) of the National …
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. 7-2024
To inform taxpayers of the reversion of the Value-Added Tax (VAT) exemption of transactions specified under Section 109 (BB) of the Tax Code of 1997, as amended, effective January …
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. 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. 72-2023
To publish the May 22, 2023 letter of FDA Director General Samuel A. Zacate endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act), and to restate th…
RMC No. 71-2023 v2
To provide uniform guidelines and prescribe the revised mandatory documentary requirements in the processing and grant of VAT credit/refund claims under Section 112 of the Tax Code…
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. 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. 59-2023
To announce the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] January 2023 (ENCS) and provide instructions on its use, filing, and payment…
RMC No. 52-2023
To clarify the guidelines for the optional filing and payment of monthly Value-Added Tax (VAT) Returns (BIR Form No. 2550M) by VAT-registered persons.
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. 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. 24-2023
To further clarify the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and dir…
RMC No. 19-2023
To publish the January 4, 2023 letter from FDA Director General Samuel A. Zacate endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act), …
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. 157-2022
To publish the November 28, 2022 letter from the FDA Director General endorsing updates to the "List of VAT-Exempt Medicines" under the CREATE Act.
RMC No. 156-2022
To publish the November 23, 2022 letter from the FDA Director General endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act).
RMC No. 152-2022
RMC No. 152-2022 was issued to clarify further the transitory provisions for the VAT zero-rate incentives under Sections 294(E) and 295(D), Title XIII of the Tax Code, as implement…
RMC No. 124-2022
To publish the August 15, 2022 letter of FDA Director General Samuel A. Zacate endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act).
RMC No. 119-2022
To publish the July 20, 2022 FDA letter endorsing updates to the “List of VAT-Exempt Medicines” under the CREATE Act — adding 150 mg + 100 mg Nirmatrelvir + Ritonavir film-coated t…
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. 113-2022
To publish the July 1, 2022 FDA letter endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act), and to clarify the effectivity of the VAT …
RMC No. 112-2022
To publish the June 27, 2022 FDA letter endorsing updates to the "List of VAT-Exempt Medicines" under RA No. 11534 (CREATE Act), and to reiterate that the effectivity of the VAT ex…
RMC No. 110-2022
To publish the full text of the May 30, 2022 letter from the FDA OIC-Director General endorsing updates to the 'List of VAT-Exempt Medicines' under the CREATE Act (RA 11534).
RMC No. 84-2022
To prescribe the template for the Sworn Declaration to be executed by the Registered Business Enterprise (RBE) in relation to Question and Answer No. 36 of Revenue Memorandum Circu…
RMC No. 83-2022
To publish the May 18, 2022 letter of the Food and Drug Administration OIC-Director General endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREA…
RMC No. 71-2022 Annex A
To ensure and require persons and business establishments to comply with existing relevant rules and guidelines, particularly on the grant of Senior Citizen and Persons with Disabi…
RMC No. 68-2022
To publish the April 26, 2022 letter of the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREATE Act).
RMC No. 66-2022
To publish the full text of the April 8, 2022 FDA letter endorsing updates to the List of Medical Devices Exempt from VAT under Republic Act No. 11534 (CREATE Act).
RMC No. 59-2022
To publish the March 4, 2022 letter of the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act).
RMC No. 58-2022
To publish the March 10, 2022 letter of the FDA OIC-Director General endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act).
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. 52-2022
To clarify the filing and payment date of the franchise tax and its corresponding return for Philippine Amusement and Gaming Corporation (PAGCOR) Licensees under RMC No. 32-2022.
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. 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. 47-2022
To publish the full text of the March 29, 2022 FDA-DOH letter endorsing updates to the list of VAT-exempt medicines under R.A. No. 11534 (CREATE Act), and to enjoin all concerned t…
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. 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. 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. 21-2022
To prescribe the guidelines in the claim of Input Value-Added Tax (VAT) on purchases or importations of capital goods pursuant to Section 110 of the National Internal Revenue Code …
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. 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…
RMC No. 2-2022
To publish the full text of a Department of Health letter endorsing updates to the List of VAT-Exempt Drugs and Vaccines Prescribed and Directly Used for COVID-19 Treatment under R…