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REVENUE REGULATIONS (RR) NO. 03-2025

AN ACT AMENDING SECTIONS 105, 109, 110, 113, 114, 115,124 236 286 AND ADDING NEW SECTIONS IO&A AND 108B OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, IMPOSING VALUE-ADDED TAX (VAT) ON DIGITAL SERVICES (DSP).

7 Mar 2025 Read more

IMPLEMENTATION OF SECTION 237 AND 237-A OF THE TAX CODE, AS AMENDED BY REPUBLIC ACT (RA) NO. 12066

REVENUE REGULATION (RR) NO. 011-2025

25 Feb 2025 Read more

REPUBLIC ACT (RA) NO. 12023 INCLUSION OF “DIGITAL SERVICES” IN THE SCOPE OF SERVICES SUBJECT TO VALUE-ADDED TAXES (VAT)

INCLUSION OF “DIGITAL SERVICES” IN THE SCOPE OF SERVICES SUBJECT TO VALUE-ADDED TAXES (VAT)

6 Nov 2024 Read more

AMENDING CERTAIN PROVISION OF REVENUE MEMORANDUM ORDER NO. 39-2022 OF BIR SERVICE DESK SYSTEM IN RELATION TO THE NUMBER OF REQUESTERS PER OFFICE

REVENUE MEMORANDUM ORDER NO. 45-2024

18 Oct 2024 Read more

CIRCULARIZING DEPARTMENT ORDER (DO) NO. 72-2024 REVOKING THE IMPLEMENTATION OF DO 62-2024 AND FILING OF REFUND FOR TAXES ERRONEOUSLY PAID

REVENUE MEMORANDUM CIRCULAR NO. 114-2024

18 Oct 2024 Read more

CLARIFICATION OF CERTAIN POLICIES AND PROCEDURES RELATIVE TO THE IMPLEMENTATION OF THE RISK-BASED APPROACH IN THE VERIFICATION AND PROCESSING OF VALUE-ADDED TAX (VAT) REFUND CLAIMS, AS INTRODUCED IN R

REVENUE MEMORANDUM CIRCULAR NO. 115-2024

18 Oct 2024 Read more

CLARIFYING THE PROVISIONS OF RA NO. 11976, OR OTHERWISE KNOWN AS THE “EASE OF PAYING TAXES ACT”, APPLICABLE TO THE POWER INDUSTRY

REVENUE MEMORANDUM CIRCULAR NO. 116-2024

18 Oct 2024 Read more

CIRCULARIZING THE AVAILABILITY OF THE REVISED BIR FORM NO. 1900 [APPLICATION FOR PERMIT TO USE LOOSE-LEAF BOOKS OF ACCOUNTS/INVOICES AND OTHER ACCOUNTING RECORDS] OCTOBER 2024 (ENCS)

REVENUE MEMORANDUM CIRCULAR NO. 117-2024

17 Oct 2024 Read more

PRESCRIBING THE REVISED GUIDELINES FOR MONITORING OF WITHHOLDING TAXES REMITTED BY NATIONAL GOVERNMENT AGENCIES THRU THE ELECTRONIC TAX REMITTANCE ADVISE SYSTEM.

REVENUE MEMORANDUM ORDER NO. 044-2024

15 Oct 2024 Read more

UPDATE OF TAXPAYER CLASSIFICATION, RESUMPTION OF BUSINESS REGISTRATION AND OTHER REGISTRATION-RELATED TRANSACTIONS NOW AVAILABLE IN THE ONLINE REGISTRATION AND UPDATE SYSTEM (ORUS)

REVENUE MEMORANDUM CIRCULAR NO. 113-2024

15 Oct 2024 Read more

AMENDING CERTAIN PROVISIONS OF REVENUE MEMORANDUM ORDER NO. 23-2024 REGARDING VAT REFUND CLAIMS AUTOMATICALLY CONSIDERED AS HIGH-RISK OR REQUIRING FULL VERIFICATION, IN RELATION TO THE RISK-BASED APPR

REVENUE MEMORANDUM ORDER NO. 042-2024

2 Oct 2024 Read more

IMPLEMENATATION AND MAINTENANCE OF BIR ONEHUB PORTAL

REVENUE MEMORANDUM ORDER NO. 043-2024

2 Oct 2024 Read more

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