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60 document(s) in Revenue Memorandum Circulars
RMC No. 99-2026 — Reiteration of the Requirement to Post Proof of BIR Registration Under Revenue Regulations Nos. 7-2024 and 15-2024 and Extension of the Period for Compliance with the Display of the BIR Registration Seal Badge
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City BAGONG Btinging in Revenues lor Nation-building PIL'P'NAS JUL 2 2 2S?$ REVENUEMEMORANDUMCIRCULARNO. (} $ g - 2026 SUBJECT Reiteration of the Requirement to Post Proof of BIR Registration Under Revenue Regutations Nos. 7-2024 and t5-2024 and Extension of the Period for Comptiance with the Disp…
RMC No. 98-2026 — Prescribing Policies and Guidelines on the Issuance of Electronic Invoice under Revenue Regulations (RR) No. 8-2022 and RR No. 11-2025, as Amended by RR No. 26-2025
* * * REPI.JBLIC OF THE PHILIPPINES DEPARTMENTOF FINANCE BTIR.EAU OF INTERNAL REVEI\IIIE BACODIC Bringing ln Revenues P'L'PIlII,AS for Nation-Building sEP 2 2 2026 REVENUE MEMORANDUM CIRCULAR NO. () 9 B - 2 O 2 6 SUBJECT Prescribing Policies and Guidelines on the Issuance of Electronic Invoice under Revenue Regulations (RR) No. 8-2022 and RR No. ll-2025, as Amended by RR No. 26-2…
RMC No. 97-2026 — Circularizing Energy Regulatory Commission Resolution No. 26, Series of 2026, Declaring the System Loss Charge as a Government-Mandated Pass-Through Cost Not Forming Part of the Gross Sales of Generation Companies, National Grid Corporation of the Philippines, and Distribution Utilities for Value-Added Tax Purposes, and Further Amending Revenue Memorandum Circular No. 116-2024 Di
REPI,IBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE National Office Building Quezon City BACONG Bringing In Revenues PILIP'NAS for Nation-building September 14, 2026 REVENUD MEMORANDUM-CIRCULAR NO. 9 0 26 SUBJECT Circularizing Energt Regulatory Commission Resolution No. 26, Seies oJ 2026, Declaring the System Loss Charge as a Government-Mandated Pass- …
RMC No. 95-2026 — Providing Extension of the Deadlines for the Filing of Tax Returns of Corresponding Taxes due Thereon, Including Submission of Required Documents for Taxpayers due to Unavailability of eBIRForms Offline Package
Bringing In Revenues for Nation-building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG August 14, 2026 REVENUE MEMORANDUM CIRCULAR NO 095-2026 SUBJECT Payment of Corresponding Taxes due Thereon, Including Submission of Required Documents for Taxpayers due to Unavailability of eBIRForms Providing Extension of th…
RMC No. 93-2026 — Circularizing the Implementing Rules and Regulations of Republic Act No. 12253 Otherwise Known as the "Enhanced Fiscal Regime for Large-Scale Metallic Mining Act" Digest | Full Text | Annex A
BUREAU OF INTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS BAGONG AUG 13. 2026 REVENUE MEMORANDUM CIRCULAR NO._0 9 3 - 2 0 2 6 SUBJECT :Circularizing the Implementing Rules and Regulations of Republic Act No Metallic Mining Act" 12253 Otherwise Known as the "Enhanced Fiscal Regime for Large-…
RMC No. 94-2026 — Additional Guidelines on the Utilization of the Personal Equity and Retirement Account Tax Credit Certificates
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building PILIPINAS AUG 13. .2026 BAGONG REVENUE MEMORANDUM CIRCULAR NO.0 9 4^ 2 0 2 6 SUBJECT: Additional Guidelines on the Utilization of the Personal Equity and Retirement Account Tax Credit Certificates TO: All Internal Revenue Officials, Employees and Others Concerned the incentiv…
RMC No. 92-2026 — Circularizing Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2026-0004, Series of 2026, entitled "Revised Memorandum on Campaign Against Fixers and Client Satisfaction Measurement (CSM), thereby Amending Memorandum Circular 2023-03" Digest | Full Text | Annex A
\! o: lt, REPUBLIC OF THE PHILIPPINES ii \7 DEPARTMENT OF FINANCE G.|!O BUREAU OF INTERNAL REVENUE Quezon City BACONC Bringing ln Revenues P'L'PINAS for Nation-Building July 14,2026 () 9 2 - 2 O 26 REVENUE MEMORANDUM CIRCULAR NO. SUBJECT : Circularizing Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2026-0004, Series of 2026, entitled "Revised Memorandum on Campai…
RMC No. 90-2026 — Clarification on the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority of the Bangsamoro Autonomous Region in Muslim Mindanao
{1 I:n \ //2 REPI,tsLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Gto BUREAU OF INTERNAL Rf,VENUE /'i lt BAGONC Bringing In Revenues National Office Building P'L,PINAS for Nation-Building Quezon City AUG I I 2026 REVENUEMEMoRANDUMCTRCULARNo. 0I 0-2026 SUBJECT : Clarification on the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority of the Ba…
RMC No. 91-2026 — Clarification of the Base Amount for the Imposition of the Twenty Percent (20%) Penalty Relative to the Early Withdrawal of Personal Equity and Retirement Account (PERA) Assets, Accounts and Sub-Accounts Classified as Unqualified, and Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 4-2023
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BT]REAU OF INTERNAL REVENUE BACOI,IC Bringing In Revenues P'L'P'XAS for Nation-Building JUL 21 2m6 REVENUEMEMoRANDUMcTRcULARNo.{4jl - 2 0 2 6 SUBJECT: Clarification of the Base Amount for the Imposition of the Twenty Percent (20%o) Penalty Relative to the Early Withdrawal of Personal Equity and Retirement Account (PERA) Assets, Accounts…
RMC No. 89-2026 — Providing Extension of the Deadlines for the Filing of Tax Retums and Payment of Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Intemal Revenue that were Affected by the Continued Heavy Rainfall brought about by Southwest Monsoon
Bringing ln Revenues REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL Rf,VEI\ruE National Office Building Quezon City V BAGOTIO PILTPIDIAS for Nation-building August 10, 2026 REVENUE MEMORANDUM CIRCULAR NO. 089-2026 SUBJECT : Providing Extension of the Deadlines for the Filing of Tax Retums and Payment of Conesponding Taxes Due Thereon, Including Submission …
RMC No. 88-2026 — Circularizing Memorandum Circular (MC) No. 122 dated 05 August 2028 of the Office of the President, Malacañang Palace Digest | Full Text | MC No. 122
REPUBLIC OF THE PHILIPPINES v DEPARTMENT OF FINANCE BAGOrA P'I,P'NAS BUREAU OF INTERNAL REVENUE Quezon City SUBJECT August 6, 2026 TO I RE,ENUE,EM.RANDUMcTRcuLARNo.i0 B - 2 0 26 : CIRCULARIZING MEMORANDUM CIRCULAR (MC) NO. 122 DATED 05 AUGUST 2026 OF THE OFFICE OF THE PRESIDENT, MALACAfrANG PALACE : ALL REVENUE OFFICIALS, EMPLOYEES AND OTHERS CONCERNED For the information…
RMC No. 87-2026 — Publishing the Full Text of the May 4, 2026 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated Full List of VAT-Exempt Drugs Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act) Digest | Full Text | Annex A
REPLIBI-I(' OF THE PH]LIPPINES DEPART1IENT OF FI\ANCE BTTREAIi OF INTER.\AL R.E\T\TTE Bringing ln Revenues BAGOI,IC for Nation-Building PIL'PINi4.S { AUG 0 2026' I I RE,ENUEMEM9RANDUMCTRCULARNS. 0 - Z 0 ZG SUBJECT: Publishing the Full Text of the May 4,2026 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated Full List of VAT-E…
RMC No. 85-2026 — Publishing the Updated List of Registered Manufacturers/Importers /Exporters with the Corresponding Products/Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars, Smoking Tobacco Products and Chewing Tobacco Products and Integration of the Requirements for Compliance Purposes Digest | Full Text | Annex A | Annex B | Annex C | Anne
REPUBLIC OF THE PHILIPPINES v DEPARTMENT OF FINANCE BAGONC BUREAU OF INTERNAL REVENUE P'L'P'NAS Bringing ln Revenues for Nation-Building April 1,2026 REVENUEMEMORANDUMCIRCULARNO.() B 5 -2 026 SUBJECT Publishing the Updated List of Registered ManufacturersAmporters/ TO Exporters with the Corresponding Products/BrandsAy'ariants of Cigarettes, Heated Tobacco Products, Vapor Products…
RMC No. 86-2026 — Publishing the Updated List of Registered Manufacturers/Importers /Exporters with the Corresponding Products/Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars, Smoking Tobacco Products and Chewing Tobacco Products and Integration of the Requirements for Compliance Purposes Digest | Full Text | Annex A | Annex B | Annex C | Anne
o\ !. -i REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE GO BUREAU OF INTERNAL REVENUE ,j tltl BACONG Bringing ln Revenues for Nation-Building P'LIP'NAS July 1,2026 086-2026 REVENUE MEMORANDUM CIRCULAR NO. SUBJECT Publishing the Updated List of Registered Manufacturersflmporters/ TO Exporters with the Corresponding Products/Brands/V'ariants of Cigarettes, Heated Tobacco Pro…
RMC No. 84-2026 — Clarifying certain provisions of Revenue Regulations No. 004-2026, prescribing the guidelines and procedures for the availment of the one-time abatement of taxes and/or penalties for micro taxpayers
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG Date:_JUL 2 3 2026 REVENUE MEMORANDUM CIRCULAR NO.0 8_4 - 2 0 2 6 SUBJECT :Clarifying Certain Provisions of Revenue Regulations No. 004-2026, Time Abatement of Taxes and/or Penalties for Micro Taxpayers Prescribing the Guide…
RMC No. 81-2026 — Prescribing Workaround Procedures for Claiming Five-Year Net Operating Loss Carry-Over Incurred in Taxable Years 2020 and 2021 in the Offline eBIRForms Package and Electronic Filing and Payment System Digest | Full Text | Annex
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City BAGOnG Bringing in Revenues for Nation-building May 7, 2026 PILIPINAS REVENUE MEMORANDUM CIRCULAR NO. 081-2026 SUBJECT Loss Carry-Over Incurred in Taxable Years 2020 and 2021 in the Offline Prescribing Workaround Procedures for Claiming Five-Year Net Operating eB!RForms Package and Electronic Filing and …
RMC No. 82-2026 — Publishing the Full Text of the Resolution No. 2026-1 dated July 02, 2026, Entitled "Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2024" and Memorandum Circular No. 2026-1 dated July 03, 2026, Entitled "Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2024" of the Executive Order (E.O.) No. 61 (s.2024) Technical Working G
REPUBLIC OF THE PHILIPPINES BACONC DEPARTMENT OF FINANCE P'L'P'NAS BUREAU OF INTERNAL REVENUE )uly 08,2026 Quezon City Bringing ln Revenues for Nation-Building - 2026 REVENUE MEMORANDUM CIRCULAR NO. 0 B 2 SUBJECT Publishing the Full Text of the Resolution No. 2026-1 TO dated July 02,2026, Entitled "Grant of the Performance' Based Bonus (PBB) for the Fiscal Year (FY) 2O24" and …
RMC No. 83-2026 — Circularizing Executive Order No. 117 (S. 2026): Streamlining the Accreditation System for Donee Institutions and Designating the Department of Social Welfare and Development as the Sole Accrediting Entity for Social Welfare and Development Agencies, Amending Executive Order No. 720 (S. 2008) Digest | Full Text | EO No. 117 s.2026
REPUBLIC OF THE PHILIPPINES Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE National Office Building DEPARTMENT OF FINANCE Quezon City JUN 0 3' 2026 PILIPINAS BAGonG REVENUE MEMORANDUM CIRCULAR NO._0 8 3 - 2 0 2 6 SUBJECT: Department of Social Welfare and Development as the Sole Accrediting Circularizing Executive Order No. 117 (S. 2026): Streamlining the Order No.720 (S.200…
RMC No. 80-2026 — Circularizing the Memorandum of Agreement (MOA) Between the Bureau of Internal Revenue (BIR) and its Multi-Sectoral Partners Digest | Full Text | Memorandum of Agreement
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing in Revenues for Nation-building BUREAU OF INTERNAL REVENUE PILIPINAS June 23, 2026 BAGONG REVENUE MEMORANDUM CIRCULAR NO. 080-2026 SUBJECT: Circularizing the Memorandum of Agreement (MOA) Between the Bureau of Internal Revenue (BIR) and its Multi-Sectoral Partners TO: All Internal Revenue Officials, Employees, and Others Concerned Fo…
RMC No. 79-2026 — Clarifying the Provisions of Revenue Regulations No. 24-2025 on the Imposition of Creditable Withholding Tax on Top Withholding Agents Digest | Full Text
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Bringing ln Revenues BACONG for Nation-Building P'L'P'NAS 2a 2026 079:2026 REVENUE MEMORANDUM CIRCULAR NO. SUBJECT Clarifl,ing the Provisions ofRevenue Regulations No' 24-2025 on the Imposition of Creditable Withhotding Tax on Top Withholding Agents TO All Intemal Revenue Officers and Others Concerne…
RMC No. 78-2026 — Circularizing the Full Text of the Memorandum of Agreement (MOA) Between the Bureau of Internal Revenue (BIR) and the Philippine Chinese Charitable Association, Inc. Owner and Operator of the Chinese General Hospital and Medical Center Digest | Full Text | Memorandum of Agreement
Bringing ln Revenues REPUBLIC OF THE PHILIPPINES i"BllArOFOrlNdeGii for Nation-Building DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Jme22.2026 REVENUEMEMoRANDUMCTRCULARNO.0 7 B - 2 0 2 6 SUBJECT : Circularizing the Fult Text of the Memorandum of Agreement (MOA) Between the Bureau of Internal Revenue (BIR) and the Philippine- Chinese Charitable Association, Inc., Owner and Ope…
RMC No. 77-2026 — Lost Triplicate Copy of Used/Filled-Up but Unissued BIR Form No. 0402 - Authority to Cancel Assessment Digest | Full Text
!t 'a I a REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing ln Revenues BACONC for Nation-Building BUREAU OF INTERNAL Rf,VENUE Nat i o n a I Offi c e B u i I d in g P'L'PINAS Quezon City July 07,2026 REvENUEMEMoRANDUMCIRCULARN". 0 7 7 - 2 0 2 6 : SUBJECT Lost Triplicate Copy of Used/Filled-Up but Unissued BIR Form No 0402 - Authority to Cancel Assessment TO All I…
RMC No. 76-2026 — Availability of the BIR Electronic Tax Clearance System (eTCS) for Taxpayer-Applicants Registered under Revenue Region (RR) No. 1 - Ilocos Region, RR No. 2 - Cordillera Administrative Region, RR No. 3 - Cagayan Valley, RR No. 4 - Central Luzon, RR No. 5 - CaMaNaVa and Bulacan, RR No. 6 - City of Manila and Palawan, RR No. 9A - CaBaMiRo, RR No. 9B - LaQueMar, RR No. 10 - Bicol Reg
BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Quezon City PILIPINAS BAGONG Bringing In Revenues for Nation-Building JUL 0 9 2026 REVENUE MEMORANDUM CIRCULAR NO 076-2026 SUBJECT Availability of the BIR Electronic Tax Clearance System (eTCS) BURFAU CORDS MANAGEMENT DIVISION 00000402 INTERNALREVENLI for Taxpayer-Applicants Registered under Revenue Re…
RMC No. 75-2026 — Frequently Asked Questions Relative to the Application for One-Time Transaction (ONETT) Computation Sheet (OCS) and Electronic Certificate Authorizing Registration (eCAR) of Properties
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City. Date: JUL 0 8 2026 PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR NO. 075-2026 SUBJECT (ONETT) Computation Sheet (OCS) and Electronic Certificate Authorizing Registration Frequently Asked Questions Relative to the Application for One-Time Transaction (eCAR) of Properti…
RMC No. 74-2026 — Circularizing the Additional List of Personal Equity and Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building JUL 0 6' 2026 PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR NO. 0 7. 4 - 2 0 2 6 SUBJECT :Circularizing the Additional List of Personal Equity and Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP) TO All Interna…
RMC No. 73-2026 — Tax treatment of activities undertaken pursuant to the Letter of Agreement on narcotics control and law enforcement between the government of the Republic of the Philippines and the government of the United States of America Digest | Full Text
READOFINTERNRAELRVEND REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANC PHILIFPINES Bringing In Revenues BUREAU OF INTERNAL REVENUE for Nation-Building BAGONG PILIPINAS JUL 01 2026 REVENUE MEMORANDUM CIRCULAR NO. 3-2026 SUBJE: Tax Treatment of Activities Undertaken Pursuant to the Letter of Agreement on Narcotics Control and Law Enforcement between the Government ofthe Republic of…
RMC No. 72-2026 — Clarifying the Tax Treatment of Transfers of Proprietary Club Shares held under Nominee or Trust Agreements, Dispensing with Prior Confirmatory Ruling Subject to Post-Audit Verification Digest | Full Text
z REPUBLIC OF THE PHILIPPINES a DEPARTMENT OF FINANCE = BUREAU OF INTERNAL REVENUE Bringing ln Revenues for Nation-Building BACONC PIL'PINAS 0l L- REVENUE MEMORANDUM CTRCULAR No. 2 026 SUBJEC]T Clarfuing the Tax Treatment of Tranders oJ Proprietary Club Shares Held Under Nominee or Trust Agreements, Dispensing with Prior Confirmatory Ruling Subject to Post-Audit Verification T…
RMC No. 71-2026 — Clarification on the Extension of the Validity of Certificates of Compliance (COC) for Purposes of the Evaluation and Processing of Applications for Certificate of Tax Exemption (CTE) for Cooperatives Pursuant to the Cooperative Development Authority Memorandum Circular No. 2026-07, Series of 2026 Digest | Full Text | Annex A
REPUBLICOF THE PHILIPPINES BUREAU OFINTERNAL REVENUE DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building PILIPINAS JUN 2 4 2026 BAGONG REVENUE MEMORANDUM CIRCULAR NO.7 1 -2026 SUBJECT: Clarification on the Extension of the Validity of Certificates of Compliance (COC) for Purposes of the Evaluation and Processing of Applications for Certificate of Tax Exemption (CTE for Cooperatives…
RMC No. 65-2026 — Lost Two (2) Sets of Unused/Unissued BIR Form No. 0423 - Apprrehension Slip
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City April 07, 2026 PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR NO 065-2026 SUBJECT: Lost Two (2 Sets of Unused/Unissued BIR Form No. 0423 - Apprehension Slip TO All Internal Revenue Officials,Employees and Others Concerned Form No.0423-Apprehe…
RMC No. 66-2026 — Lost Five (5) Sets of Unused/Unissued BIR Form No. 0535 - Taxpayer Information Sheet
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City April 07, 2026 PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR NO 066-2026 SUBJECT: Lost Five 5 Sets of Unused/Unissued BIR Form No. 0535 Taxpayer Information Sheet TO All Internal Revenue Officials,Employees and Others Concerned Notice is her…
RMC No. 67-2026 — Lost Several BIR Form No. 0535 - Taxpayer Information Sheet
Bringing In Revenues for Nation-Building BUREAU OFINTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City April 27,2026 PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR No. 067-2026 SUBJECT Lost Several BIR Form No. 0535 -- Taxpayer Information Sheet TO . All Internal Revenue Officials, Employees and Others Concerned Information Sheet, bearing the fol…
RMC No. 68-2026 — Missing One (1) Set of Unused/Unissued BIR Form No. 2313-R - Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real Properties Digest | Full Text
Bring ng ln Revenues REPUBLIC OF THE PH]LIPPINES BACONC for Nation-Building DEPARIMENT OF FINANCE +,rLr,}r1l,a:5 BUREAU OF INTERNAL REVENUE N,t i ona I )llic e B ui ldhg Ouezon City Ma)'0.1.2026 REVENITEMEM0RANDUMCIRCULARN". 0 6 $ - 2 0 Z 0 SUBJECT : - Misiing One (l ) Set of Unused/Unissued BIR Form No. 2313-R Electronic Certificate Au&orizing Registration for Transaction lnvo…
RMC No. 70-2026 — Missing Triplicate Copy of Unused/Unissued BIR Form No. 0423 - Apprehension Slip
Bringing In Revenues for Nation-Building BUREAU OFINTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City May 13.2026 PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR NO. 070-2026 SUBJECT :Missing Triplicate Copy of Unused/Unissued BIR Form No. 0423 Apprehension Slip TO All Internal Revenue Officials,Employees and Others Concerned Form No.0423-Apprehe…
RMC No. 69-2026 — Lost Three (3) Sets of Unused/Unissued BIR Form No. 0535 - Taxpayer Information Sheet
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENTOF FINANCE National Office Building Quezon City May 13,2026 PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR NO. 069-2026 SUBJECT Lost Three 3 Sets of Unused/Unissued BIR Form No. 0535 Taxpayer Information Sheet TO All Internal Revenue Officials,Employees and Others Concerned Notice is hereby …
RMC No. 64-2026 — Supplemental Guidelines on the Generation of Registration Seal Badge via the Online Registration and Update System (ORUS) for Taxpayers with No Updates on Certificate of Registration (COR) Pursuant to Revenue Memorandum Circular No. 38-2026 Digest | Full Text
f I I a lar as wide All ln_ternal revenue officials and employees are hereby enjoined to give thls'Circ � publicity as possible. Comrn!sioner of Internal Rev H-2 :.- 00000320 j� I l If ij I; : ,,I! l i I l : !I ; li:'.!:1I� . ;l , � � 1 � , l; l ,� : ; :. : l, RMC on Supplemental Guidelines on the Generation of Registration Seal Badge Via the Onl…
RMC No. 63-2026 — Publishing the Full Text of NCSC Public Advisory No. 1, Series of 2026 dated May 18, 2026 signed by the Chairperson and Chief Executive Officer of National Commission of Senior Citizens Re: Acceptance of the Digital National Senior Citizen ID as Valid Proof of Identity in all Transactions" Digest | Full Text | NCSC Public Advisory No. 1
BUREAU OF INTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building PILIPINAS BAGONG June 1, 2026 REVENUE MEMORANDUM CIRCULAR NO 063-2026 SUBJECT: Publishing the Full Text of NCSC Public Advisory No.1, Series of 2026 Dated May 18,2026 Signed by the Chairperson and Chief ExecutiveOfficer,Ma.MerceditasN.Gutierrez,National Commission of Senior Cit…
RMC No. 62-2026 — Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers Affected by the Recent Earthquake in Revenue Region No. 18 - South Central Mindanao Digest | Full Text
Bringing ln Revenues REPUBLIC OF THE PHILIPPINES BACONG for Nation-Building DEPARTMENT OF FINANCE P6{" $tr$fff,.i;i. BUREAU OF INTERNAL REVENUE 00000289 @ BUREAU OF INTERNAL REVENUE REC(JRDS MANA,6TMENT DIVISION 0I JUN 2026 .lune 9, 2C)26 H ADMTN UNIT.2 -hxlse EY: f, .-'.,----- .-- llr'! E : --.'f - 202 REVENUE MEMORANDUM CIRCUL.A,R NO. () 6 2 6 SUBJECT : Providing Exte…
RMC No. 61-2026 — Circularizing Memorandum Circular No. 117 dated March 31, 2026 issued by the Office of the President, relative to the playing of the Official Music Videos of Lupang Hinirang and the ASEAN 2026 Theme Song "One Vision, One Ocean" Digest | Full Text | MC No. 117 | Annex A
REPUBLIC OF THE PHILIPPINES BAGONC DEPARTI\{ENT OF FINANCE PTL'PINAS BUREAU OF INTERNAL RIVENUE Quezon City Bringing ln Revenues for Nation-Building 061-2026 No. RE,ENUE MEM'RANDUM crRcuLAR TO ALL REVENUE OFFICIALS AND EMPLOYEES CONCERNED SUBJECT ctRcuLARtztNG MEMORANDUM CtRCUtAR (MC) NO. 117 DATED MARCH 31,2026 ISSUED BY THE OFFICE OF THE PRESIDENT, RETATIVE TO THE PLAYING OF…
RMC No. 60-2026 — Amendment of Revenue Memorandum Circular No. 116-2024 re: Inclusion of Lifeline Subsidy and Green Energy Auction Allowance as Government Mandated Charges Not Subject to Output Tax and Creditable Withholding Tax on VAT and Income
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City JUN042026 PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR NO. 0 6 0 - 2.0 2 6 SUBJECT : Amendment of Revenue Memorandum Circular No. 116-2024 re: Inclusion of Lifeline Subsidy and Green Energy Auction Allowance as Creditable Withholding Tax on …
RMC No. 59-2026 — Further clarifying the provisions of Revenue Regulations No. 3-2025 to implement Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as amended," imposing the Value-Added Tax on Digital Services
Bringing In Revenues for Nation-Bullding BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES National Office Building DEPARTMENT OF FINANCE Quezon City JUN 0 2 2026] PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULARNO. 0 5 9 - 2 0.2 6 SUBJECT: Further Clarifying the Provisions of Revenue Regulations No. 3-2025 to Amended, " Imposing the Value-Added Tax on Digital Services Implement Republic Act N…
RMC No. 58-2026 — Circularizing the procedures for the filing and payment of Quarterly Royalty under Republic Act No. 12253, otherwise known as the "Enhanced Fiscal Regime for Large-Scale Metallic Mining Act" Digest | Full Text
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BI.]REAU OF' INTERNAL REVEIYUE BrhgfutsinReurts BAGONG forNatimBuiHing PIL'P,,DIAS 21 !4AY 2026 SI]BIECT - REvENUE MEMoRAT\rDuM cTRCULAR No. 0 5 B 2 0 2 6 Procedures for the Filing and Payment of Quarterly Royalty under Republic Act No. 12253, Otherwise Known as the "Enhanced Fiscal Regime for Large-Scale Metallic Mining Act" …
RMC No. 56-2026 — Circularizing the full text of Republic Act No. 12316, "An Act Authorizing the President to Suspend or Reduce Excise Tax on Petroleum Products, Amending for the Purpose Section 148 of the National Internal Revenue Code of 1997, as Amended" Digest | Full Text | RA No. 12316
REPUBLIC OF THE PHILIPPINES Bringing In Revenues for Nation-Building REVENUE MEMORANDUM CIRCULAR NO. 0 5 6 2 0-2 6 BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE National Office Building Quezon City MAY 26 2026 PILIPINAS BAGONG SUBJECT: Circularizing the Full Text of Republic Act (RA) No.12316,An Act Authorizing the President to Suspend or Reduce Excise Tax on National Internal Revenue Code…
RMC No. 54-2026 — Clarification on the Personal Equity Retirement Account (PERA) eligibility of securities covered by the Securities and Exchange Commission (SEC) notice on the Philippine Stock Exchange (PSE) bi-annual rebalancing Digest | Full Text | Annex A | Annex B
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building MAY 26 2026 PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR NO. 0 5 4 - 2 0 2 6 SUBJECT Clarification on the Personal Equity Retirement Account (PERA) Eligibility of Securities Covered by the Securities and Exchange Bi-Annual Rebalancing Commission (SEC) Notice on the Philippine S…
RMC No. 57-2026 — Clarifies the inclusion of jackpot prizes from casino and other gambling activities within the statutory definition of "winnings" subject to final tax pursuant to Sections 24(B)(1), 25(A)(1) and 25(B) of the National Internal Revenue Code of 1997, as Amended.
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing in Rovonues Fot Nation-Buikding BUREAU OF INTERNAL REVENUE National Office Building Quezon City MAY 2 6 2026 PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR NO.5 7 - 2026 SUBJECT Subject to Final Tax Pursuant to Sections 24(B)(1), 25(A)(1) and 25(B) Ciarification on the Inclusion of Jackpot Prizes from Casino and Other Gambling Activities …
RMC No. 53-2026 — Announcing the Availability of the Taxpayer Portal and its Pilot Implementation to Large Taxpayers Service
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City Bringing in Revenue AO PILIPINAS BAGONG for Nation-building MAY 2 6 2026 REVENUE MEMORANDUM CIRCULAR NO. 0 5 3 - 2 0 2 6 SUBJECT Announcing the Availability of the Taxpayer Portal and Its Pilot Implementation to Large Taxpayers Service FOR All Large Taxpayers, Revenue Officials, Employees and Others Conce…
RMC No. 55-2026 — Obligation of Electronic Marketplace Operators and Digital Financial Services Providers on the submission of the prescribed Alphabetical List of Employees/Payees
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building MAY 2 6 2026 PILIPINAS BAGonG REVENUE MEMORANDUM CIRCULAR NO. 0 5 5 - 2 0 2 6 SUBJECT Obligation of Electronic Marketplace Operators and Digital Financial Services Providers on the Submission of the Prescribed Alphabetical List of Employees/ Payees TO All Internal Revenue Offi…
RMC No. 48-2026 — Lost Two (2) Pads of Used/Filled-Up but Unissued BIR Form No. 2302 - Tax Subsidy Availment Certificate
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHLIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City March 19.2026 PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR N 048-2026 SUBJECT : Lost Two (2) Pads of Used/Filled-Up but Unissued BIR Form No. 2302 -- Tax Subsidy Availment Certificate TO : All Internal Revenue Officials, Employees and Others Co…
RMC No. 52-2026 — Circularizing Republic Act No. 12021, Entitled "An Act Providing for the Magna Carta of Filipino Seafarers" Digest | Full Text | RA No. 12021
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing in Revenues for Nation-Building REVENUE MEMORANDUM CIRCULAR NO. 0 5 2 - 2 0 2 6 MAY 2 L2JNAS BAONG SUBJECT : Circularizing Republic Act No. 12021, Entitled "AN ACT PROVIDING FOR THE MAGNA CARTA OF FILIPINO SEAFARERS TO : All Internal Revenue Officers and Others Concerned concerned, attached herein is the cop…
RMC No. 51-2026 — Publishing the Full Text of Civil Service Commission Resolution Number 2600005 dated January 06, 2026 re: Guidelines on the Development of Agency Competency-Based Human Resource Management System Digest | Full Text | CSC Resolution Number 2600005
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIDINAS BagOng REVENUE MEMORANDUM CIRCULAR NO 051-2026 SUBJECT :Publishing the Full Text of Civil Service Commission Resolution Management System Number 2600005 dated January 06, 2026 re: Guidelines on the Development of Agency Competency-Based Human Resource TO : …
RMC No. 49-2026 — Circularizing Republic Act No. 12231, entitled "An Act Optimizing the National Government for Efficient Public Service Delivery" Digest | Full Text | RA No. 12231
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR NO. 0: 4 9 - 2 0 26 SUBJECT : Circularizing Republic Act No. 12231, entitIed "An Act Optimizing the National Government for Efficient Public Service Delivery" TO : All Internal Revenue Officials, Employees and Others Conce…
RMC No. 50-2026 — Publishing the Full Text of Civil Service Commission Resolution Number 2501089 dated October 08, 2025 re: Guidelines on the Conduct of Mid-Term and Full Term Review of Awardees of the Program to Institutionalize Meritocracy and Excellence in Human Resource Management (PRIME-HRM) Digest | Full Text | CSC Resolution Number 2501089
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR NO.! 050 -2:026 SUBJECT Publishing the FuIl Text of Civil Service Commission Resolution Number 2501089 dated October 08, 2025 re: Guidelines on the Conduct of Mid-Term and Full-Term Review of Awardees of the Program to Ins…
RMC No. 47-2026 — Prescribing Simplified and Streamlined Guidelines and Procedures in the Closure and/or Cancellation of Business Registration with the Bureau of Internal Revenue Digest | Full Text
REVENUE MEMORANDUM CIRCULAR NO. 47-2026 issued on May 19, 2026 prescribes the simplified and streamlined guidelines and procedures in the closure and/or cancellation of business registration with the Bureau of Internal Revenue. This shall apply to all business taxpayers registered with the BIR, whether domestic or foreign, resident or non-resident, that have permanently ceased business oper…
RMC No. 46-2026 — Prescribes the Procedures and Deadline on the Submission of 2025 Audited Financial Statements and Other Attachments Through the Electronic Audited Financial Statements Systems / Submission Facility.
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building MAY 18 2026ILIPINAS BAGONG REVENUE MEMORANDUMCIRCULAR NO.04 6 -2 0 26 SUBJECT Procedures and Deadline Extension on the Submission of 2025 Electronic Audited Financial Statements System /Submission Facility Audited Financial Statements and Other Attachments Through the TO All In…
RMC No. 44-2026 — Circularizing Department of Finance (DOF) Department Order No. 018-2025, entitled "Guidelines for Accreditation of Value Added Tax (VAT) Refund System Operators Pursuant to Republic Act No. 12079 Otherwise Known as 'An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, As Amended, For the Purpos
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City MAY 13"2026 PILIPINAS BAGONG REVENUE MEMORANDUM CIRCULAR NO. 044 -2026 SUBJECT Internal Revenue Code Of 1997, As Amended, For The Purpose" 2025, entitled "Guidelines for Accreditation of Value Added Tax (VAT) Circularizing Department of Financ…
RMC No. 43-2026 — Circularizing Republic Act No. 12022, Entitled "An Act Defining the Crimes of Agricultural Economic Sabotage Prescribing Penalties Therefor, Vesting Jurisdiction Over Such Offenses with the Court of Tax Appeals Providing Mechanisms for its Implementation and Enforcement, Repealing for the Purpose Republic Act No. 10845 or the 'Anti-Agricultural Smuggling Act of 2016' " Digest | F
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building PILIPINAS BAGONG MAY 13 2026 REVENUE MEMORANDUM CIRCULAR NC 043 -2026 SUBJECT: Circularizing Republic Act No. 12022, Entitled "AN ACT DEFINING THE CRIMES OF AGRICULTURAL ECONOMIC SABOTAGE PRESCRIBING PENALTIES THEREFOR, VESTING JURISDICTION*: OVER SUCH OFFENSES WITH THE COURT …
RMC No. 45-2026 — Publishing the Full Text of Memorandum Circular No. 118 Dated April 13, 2026 issued by the Office of the President re: "Directing all Government Agencies and Instrumentalities and Encouraging Local Government Units and the Private Sector, to Participate in the Celebration of the 128th Anniversary of the Proclamation of Philippine Independence". Digest | Full Text | MC No. 118
REPUBL]C OF TIIE PH]LIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE BACONA Bflng ng n RevenLres for Nation Bu ld ng Aptil23, 2026 I I 045- 2026 REVENUE MEMORANDUM CIRCULAR NO 1 SUBJECT Publishing the Full Text of Memorandum Circular No. 118 Dated April 13, 2026 Signed by the Acting Executive Secretary, Ralph G. Recto, Office of the President Re: "DIRECTING…
RMC No. 42-2026 — Clarification on the Submission of the Certificate of Entitlement to Tax Incentives as Attachment to the Annual Income Tax Return
REPUELICOF THE PHILIPPINES DEPARTMENTOF FINANCE BUREAU OFINTERNAL REVENUE Quezon City Bringing in Revenues for Nation-building PILIPINAS BAGONG April 20,2026 REVENUEMEMORANDUMCIRCULAR NO. 0 4 2 - 2 0 2 6 SUBJECT Clarification on the Submission of the Certificate of Entitlement to Tax Incentives as Attachment to the AnnualIncome Tax Return FOR All Internal Revenue Officials,Employees and Oth…
RMC No. 41-2026 — Publishing the Updated List of Registered Manufacturers/Importers/ Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars, Smoking Tobacco Products and Chewing Tobacco Products with the Corresponding Products/Brands/Variants and Integration of the Requirements for Compliance Purposes Digest |
REVENUE MEMORANDUM CIRCULAR NO. 41-2026 issued on April 30, 2026 publishes the Updated List of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products, novel tobacco products, cigars and chewing tobacco products with the corresponding products/brands/variants and integration of the requirements for comp…
RMC No. 40-2026 — Circularizing the Memorandum of Agreement (MOA) between the Commission on Elections (COMELEC) and Bureau of Internal Revenue (BIR) dated May 6, 2025 Digest | Full Text | Memorandum of Agreement
i :l'. t * a\ +/ / REPUBLIC OF THE PHILIPPTNES DEPARTMENT OF FINANCE ,, Eil BUREAU OF INTERNAL REVENUE l BAGO}IG Bringing ln Revenues for Nation-Building PILIPI}IAS REVENUE MEMORANDUM CIRCULAR NO 0 4 0 - 2 0 2 6 SUBJECT Circularizing the Memorandum of Agreement (MOA) between the Commission on Elections (COMELEC) and Bureau of Internal Revenue (BIR) dated May 6, 2025 TO Al…
RMC No. 39-2026 — Clarification on the Deadline for the Submission of Required Attachments to 2025 Annual Income Tax Returns
Bringing In Revenues for Nation-building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG April 23,2026 REVENUE MEMORANDUM CIRCULAR NO._0_3 9 - 2 0 2 6 SUBJECT * Clarification on the Deadline for the Submission of Required Attachments to 2025 Annual Income Tax Returns TO : All Internal Revenue Officers and Other…