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Showing 80 on page 1 · 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…
RR 9-2025
To implement Section 295(D) of the National Internal Revenue Code of 1997, as amended by Section 18 of RA No. 12066 (CREATE MORE), particularly on the treatment of local sales of g…
RR 7-2025
RR No. 7-2025 implements the amendments to Sections 27, 28, and 34 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066 (CREATE MORE).
RR No. 2-2025
Implements the tax provisions of the Securitization Act of 2004 (RA No. 9267): VAT/DST exemptions for SPE asset transfers and secondary ABS trades, CGT exemption for dacion en pago, 20% final withholding tax on ABS yields, and income tax exemption for certified low-cost/socialized housing-related ABS.
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…
RMO No. 19-2025 Digest
To create new Alphanumeric Tax Codes (ATCs) for selected revenue sources under RR No. 007-2025.
RR No. 18-2024
Implements the Section 32(B)(5) NIRC income tax exemption (as amended by the CREATE MORE Act) for income excluded from gross income to the extent required by treaty obligations, including Presidential agreements with economies and administrative regions on the DFA list.
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. 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.
RMO No. 37-2024 Digest
To prescribe the policies, guidelines and procedures in classifying business taxpayers pursuant to Revenue Regulations No. 8-2024.
RR No. 12-2023
Exempts Agricultural Producers with annual gross sales up to ₱1 million from issuing receipts/invoices on sales of Agricultural Food Products if they record sales in a Simplified Sales Book, and sets ₱300,000/1% withholding tax rules and BIR Form 2304/2307 requirements for buyers.
RR No. 8-2023
RR 8-2023 clarifies official receipt and sales invoice requirements for Senior Citizen and PWD purchases made online or through mobile applications: the SC/PWD's signature is not required, but the SC/PWD Identification Card number must still be provided and existing entitlement and tax deduction rules apply.
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…
RR 15-2022 2
To further amend Section 2 of RR No. 11-2018 (which amended Section 2.57.2 of RR No. 2-98) so as to prescribe the creditable withholding tax rates on MERALCO refund payments and on…
RR 13-2022
RR No. 13-2022 prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity-based compensation of any kind.
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).
RR No. 10-2022
RR No. 10-2022 sets out how taxpayers may request Mutual Agreement Procedure (MAP) assistance from the Philippine Competent Authority to resolve taxation that is inconsistent with a Double Taxation Agreement, including request contents, documentary attachments, deadlines, fees, and confidentiality.
RR 7-2022
To provide the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008.
RR 4-2022Digest
RR No. 4-2022 was issued to implement Section 295(F), in relation to Section 294, of the NIRC of 1997 as amended by the CREATE Act (RA No. 11534), on the tax treatment of the impor…
RR 3-2022
To implement the provisions of Republic Act No. 11635, which amended Section 27(B) of the NIRC of 1997, on the income taxation of proprietary educational institutions and hospitals…
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…
RMO No. 24-2022
The RMO was issued to facilitate the proper identification and monitoring of remittances for Final Income Taxes Withheld pursuant to the implementation of RA No. 9505, and due to t…
RMO No. 18-2022 Digest
The issuance modifies the Alphanumeric Tax Code (ATC) of selected revenue sources under Republic Act No. 10963 (TRAIN Act), as shown in an existing-vs-modified table of ATCs, tax r…
RMO No. 4-2022
To facilitate the proper identification and monitoring of tax collection from Corporate Income Tax in BIR Form Nos. 1702Q, 1702-RT and 1702-MX pursuant to RA No. 11534 by modifying…
RMO No. 3-2022
To facilitate the proper identification and monitoring of remittances for Final Income Taxes Withheld under RA No. 9505 by creating a dedicated Alphanumeric Tax Code (ATC).
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…
Delegation Authority to Sign and Approve Certificate of Tax Exemption from lncome Tax
RDAO No. 4-2022 delegates to the Large Taxpayers Service Assistant Commissioner (or, in his/her absence, the Head Revenue Executive Assistant) the authority to approve and sign the Certificate of Tax Exemption from income tax and from withholding tax for separation benefits received due to death, sickness, or other disability.
RMO 25 Annex B - Delinquency Verification Certificate
To certify, in support of income tax credit/refund claims pursuant to Section 76(C), in relation to Section 204(C), of the National Internal Revenue Code of 1997, as amended, wheth…
RMC No. 74 redacted
The circular is issued to publish the additional list of PERA UITFs duly approved by the BSP and to supplement the lists of accredited PERA investment products contained in prior R…
RAO Digest FINAL
To amend Sections III.I.1, III.I.3 and III.I.4 of RAO No. 3-2014 and Section II.I.2 of RAO No. 5-2019 relative to the functions of the Assessment Section, Collection Section, Clien…
2. Annexes D1 to D12 CDR
To prescribe the checklist of documentary requirements that must be submitted for the processing and issuance of the approved ONETT Computation Sheet (OCS) for capital gains tax on…