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Showing 69 on page 1 · Returns & e-filing
RMC No. 89-2026 Digest
To extend until August 17, 2026 the deadlines for the filing of tax returns, payment of the corresponding taxes due thereon, and submission of required documents, for taxpayers in …
RMC No. 81-2026 redacted
To prescribe interim workaround procedures that allow the accurate declaration of NOLCO incurred in taxable years 2020 and 2021 in electronically filed returns via the Offline eBIR…
Procedures for the Filing and Payment of Quarterly Royalty under Republic Act No. 12253 (Enhanced Fiscal Regime for Large-Scale Metallic Mining Act)
Prescribes interim procedures for filing and paying the quarterly large-scale metallic mining royalty under Sec. 151-A (RA 12253) using BIR Form No. 0605 with tax type 'MC' and ATCs MC 344/MC 345, with separate filings per ring-fenced agreement, pending a dedicated royalty return.
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. 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. 36-2026 Digest
To announce the availability of the updated Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0 and describe the enhancements it contains.
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. 10-2026 Digest
To clarify the tax treatment, documentation requirements, and filing of return and payment of Donor's Tax for donations consisting purely of cash.
RR No. 17-2024
Requires contractors with government contracts to present an updated BIR tax clearance before final settlement of contracts; without it, settlement may be suspended and amounts, including RA 9184 retention money, subjected to tax lien.
RMC No. 119-2024 Digest
To extend the statutory deadlines for filing of tax returns, payment of the corresponding taxes due thereon, and submission of required documents for taxpayers within the jurisdict…
RMC No. 83-2024 Digest
To notify the public that taxpayers who have filed One-Time Transaction (ONETT) applications via the eONETT System and will manually pay the tax due to any Authorized Agent Banks/R…
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 No. 48-2024
Prescribes how to accomplish the new version of BIR Form 2000 (version 2018) monthly DST declaration/return under the three DST collection methods: the eDST System, constructive affixture, and loose documentary stamps.
RMC No. 26-2024
To announce the availability of specified BIR excise tax return forms in the Electronic Filing and Payment System (eFPS) and to direct mandated eFPS taxpayers to use the eFPS facil…
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. 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. 9-2024
To advise eFPS users/taxpayers to disregard the surcharge computed by the eFPS system when filing an AMENDED tax return while the eFPS is being enhanced to adjust the computation o…
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…
RMO No. 51-2024
RMO No. 51-2024 suspends all BIR audit and other field operations from December 16, 2024 to January 12, 2025, holding the issuance of new written audit/investigation orders except for listed scenarios (e.g., tax evasion cases and processing of estate, donor's, capital gains, withholding, and documentary stamp tax returns). Examiners are to use the period for office-based tasks and finalizing reports on completed fieldwork.
RMO No. 37-2024 Digest
To prescribe the policies, guidelines and procedures in classifying business taxpayers pursuant to Revenue Regulations No. 8-2024.
RMO No. 28-2024 DIGEST
To further amend RMO No. 24-2007, as amended by RMO No. 22-2009, in relation to the preparation, consolidation and monitoring of BIR Form No. 1770 (Comparative Monthly Summary of T…
RR 6-2023
To amend Sections 3, 4 and 6 of Revenue Regulations No. 13-2010 regarding late and out-of-district filing of tax returns, revising the rules on non-acceptance of Out-of-District Re…
RR 4-2023
To further expand the coverage of taxpayers mandated to file tax returns through the Electronic Bureau of Internal Revenue Forms (eBIRForms) by amending Section 2 of Revenue Regula…
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. 100-2023
To clarify certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of Revenue Regulations No. 2-2023.
RMC No. 92-2023
To announce the availability of BIR Form No. 1621 in the eFPS and to direct mandated eFPS taxpayers to file the return and pay the corresponding tax due through eFPS effective imme…
RMC No. 84-2023
To announce the availability of the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS) v2 and to guide taxpayers on its use and on the payment…
RMC No. 79-2023
To announce the availability of specified BIR Forms in the Electronic Filing and Payment System (eFPS).
RMC No. 62-2023
To announce the availability of BIR Forms 1604-C, 1604-E, 1604-F, and 0620 in the eFPS and to direct all eFPS-mandated taxpayers to file these returns and pay corresponding taxes d…
RMC No. 61-2023
To clarify the procedures in the processing of taxpayers' requests for stamping of Income Tax Returns/Annual Income Tax Returns (ITRs/AITRs) electronically filed through eBIRForms.
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. 56-2023
To encourage taxpayers to use the Electronic One-Time Transaction (eONETT) System in the filing and payment of One-Time Transactions (ONETT) related returns and taxes.
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. 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. 41-2023
To announce the availability of information materials on filing and payment of tax returns and the step-by-step guides in filing BIR Form Nos. 1701, 1701A and 1702-RT on the BIR we…
RMC No. 40-2023
To announce the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4 and identify the websites from which it can be downloaded.
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. 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. 9-2023
To announce the availability of revised BIR Forms 1606 and 1706, revised due to the implementation of the TRAIN Law, and to provide guidance on where the forms may be obtained and …
RR 12-2022
To prescribe the policies and guidelines for the availment of incentives under Republic Act No. 9999 (Free Legal Assistance Act of 2010).
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. 141-2022
To inform eBIRForms users/filers of the revised contents of the eBIRForms email notification, i.e., the Tax Return Receipt Confirmation.
RMC No. 131-2022
To announce the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.3 and describe its modifications.
RMC No. 130-2022
To extend until September 27, 2022 the deadlines for filing/eFiling of returns, ePayment/payment of corresponding taxes due, and submission of reportorial documents that will fall …
RMC No. 114-2022
To prescribe the guidelines on the registration of Department of Education (DepEd) Regional Offices, Division Offices and Implementing Unit Schools, and to direct continued use of …
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. 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. 43-2022
To prescribe the non-imposition of surcharge on amended tax returns.
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. 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. 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. 16-2022
To clarify the scope and coverage of the extension of deadlines granted pursuant to Revenue Regulations (RR) No. 1-2022, particularly Section 2, items (1) and (3), in response to n…
RMO NO. 55-2022 Digest
To suspend all field audit and other field operations of the BIR relative to examinations and verifications of taxpayers' books of accounts, records and other transactions for the …
RMO No. 17-2022
Prescribes BIR policies and procedures for issuing and monitoring PERA Tax Credit Certificates (PERA-TCC) through the ePERA System, including PERA Administrators' quarterly/annual reportorial requirements, penalties for late or non-submission, and batch application using BIR Forms 2338 and 1942.
RDAO No. 15-2022 Digest RGA
To delegate to OIC-Assistant Commissioner Jaime M. Zabala the authority to sign documents in response to Office of the Ombudsman requests for documents or information in its fact f…
RDO 53B LIST OF AABs
To provide a reference directory of bank branches (with bank codes, bank names, branch names, and addresses) associated with Revenue Region No. 8B and Revenue District Office No. 5…
eBIRForms Package Installation User Guide ver1.1
To provide users with step-by-step instructions on how to download and install the Electronic Bureau of Internal Revenue Forms (eBIRForms) Package.
Annex-RMC-NOLCO
To provide workaround, step-by-step filing procedures for reflecting NOLCO amounts in Forms 1701, 1702-RT and 1702-MX filed through the offline eBIRForms package and eFPS, particul…
RDO 44 LIST OF AABs
The purpose is not explicitly stated in the text. It appears to be a reference list of bank branches (with bank codes, branch names, and addresses) associated with RDO No. 44 - Tag…
RDO 81
The document appears to be a directory of bank branches (with codes, names, and addresses) for Revenue District Office No. 81 - Cebu City North, likely identifying where taxpayers …
RDO 47
The text does not explicitly state its purpose. It presents a bank table for RDO No. 47 (East Makati) under Revenue Region No. 8A, which appears intended to identify bank branches …