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FURTHER EXTENSION OF TAX FILING, PAYMENT DEADLINES AND SUBMISSION OF REQUIRED DOCUMENTS DUE TO UNAVAILABILITY OF eBIRFORMS

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FURTHER EXTENSION OF TAX FILING, PAYMENT DEADLINES AND SUBMISSION OF REQUIRED DOCUMENTS DUE TO UNAVAILABILITY OF eBIRFORMS

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 95-2026 I. PURPOSE The Bureau of Internal Revenue (BIR) issued this Circular to ad…

ADDITIONAL GUIDELINES ON THE UTILIZATION OF PERSONAL EQUITY AND RETIREMENT ACCOUNT (PERA) TAX CREDIT CERTIFICATES (TCCs)

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ADDITIONAL GUIDELINES ON THE UTILIZATION OF PERSONAL EQUITY AND RETIREMENT ACCOUNT (PERA) TAX CREDIT CERTIFICATES (TCCs)

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 94-2026 This circular provides additional guidelines on the processing, release, v…

CIRCULARIZING THE IMPLEMENTING RULES AND REGULATIONS (IRR) OF THE ENHANCED FISCAL REGIME FOR LARGE-SCALE METALLIC MINING ACT

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CIRCULARIZING THE IMPLEMENTING RULES AND REGULATIONS (IRR) OF THE ENHANCED FISCAL REGIME FOR LARGE-SCALE METALLIC MINING ACT

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 93-2026 I. PURPOSE This circularizes the Implementing Rules and Regulations (IRR) …

CLARIFICATION OF THE BASE AMOUNT FOR THE 20% PENALTY ON EARLY WITHDRAWAL OF PERSONAL EQUITY AND RETIREMENT ACCOUNT (PERA)

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CLARIFICATION OF THE BASE AMOUNT FOR THE 20% PENALTY ON EARLY WITHDRAWAL OF PERSONAL EQUITY AND RETIREMENT ACCOUNT (PERA)

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 91-2026 I. OBJECTIVE II. DEFINITION OF TERMS Terms Definition PERA Assets The tota…

EXTENSION OF DEADLINES FOR TAXPAYERS WITHIN REVENUE DISTRICT OFFICES (RDO) AFFECTED BY THE SOUTHWEST MONSOON

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EXTENSION OF DEADLINES FOR TAXPAYERS WITHIN REVENUE DISTRICT OFFICES (RDO) AFFECTED BY THE SOUTHWEST MONSOON

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 89-2026 This Circular is issued to extend the deadlines for the filing of tax retu…

UPDATED FULL LIST OF VALUE-ADDED TAX (VAT)-EXEMPT DRUGS UNDER REPUBLIC ACT (R.A.) NO. 10963 (TRAIN LAW) AND R.A. NO. 11534 (CREATE ACT)

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UPDATED FULL LIST OF VALUE-ADDED TAX (VAT)-EXEMPT DRUGS UNDER REPUBLIC ACT (R.A.) NO. 10963 (TRAIN LAW) AND R.A. NO. 11534 (CREATE ACT)

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 87-2026 This Circular is issued to publish the updated full list of VAT-Exempt Dru…

CLARIFYING CERTAIN PROVISIONS OF REVENUE REGULATIONS (RR) NO. 004-2026, FOR THE AVAILMENT OF THE ONE-TIME ABATEMENT OF TAXES AND/OR PENALTIES FOR MICRO TAXPAYERS

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CLARIFYING CERTAIN PROVISIONS OF REVENUE REGULATIONS (RR) NO. 004-2026, FOR THE AVAILMENT OF THE ONE-TIME ABATEMENT OF TAXES AND/OR PENALTIES FOR MICRO TAXPAYERS

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 84-2026 This Circular clarifies certain provisions of RR No. 004-2026, which presc…

POLICIES, GUIDELINES, AND PROCEDURES FOR THE AVAILMENT OF A ONE-TIME ABATEMENT OF TAXES AND/OR PENALTIES FOR MICRO TAXPAYERS PURSUANT TO REVENUE REGULATIONS NO. 004-2026

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POLICIES, GUIDELINES, AND PROCEDURES FOR THE AVAILMENT OF A ONE-TIME ABATEMENT OF TAXES AND/OR PENALTIES FOR MICRO TAXPAYERS PURSUANT TO REVENUE REGULATIONS NO. 004-2026

REVENUE MEMORANDUM ORDER (RMO) NO. 19-2026 RMO No. 019-2026 prescribes the policies, guidelines, and procedures for proc…

CREATION OF ALPHANUMERIC TAX CODE (ATC) OF SELECTED REVENUE SOURCE UNDER REVENUE REGULATIONS (RR) NO. 004-2026

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CREATION OF ALPHANUMERIC TAX CODE (ATC) OF SELECTED REVENUE SOURCE UNDER REVENUE REGULATIONS (RR) NO. 004-2026

REVENUE MEMORANDUM ORDER (RMO) NO. 18-2026 This Order is issued to establish the appropriate ATC for the proper identifi…

WORKAROUND PROCEDURES FOR CLAIMING FIVE-YEAR NET OPERATING LOSS CARRY OVER (NOLCO) INCURRED IN TAXABLE YEARS 2020 AND 2021

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WORKAROUND PROCEDURES FOR CLAIMING FIVE-YEAR NET OPERATING LOSS CARRY OVER (NOLCO) INCURRED IN TAXABLE YEARS 2020 AND 2021

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 81-2026 Pursuant to Section 4 of RR No. 25-2020, businesses that incurred a Net Op…

CLARIFYING THE PROVISIONS OF REVENUE REGULATIONS (RR) NO. 024-2025

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CLARIFYING THE PROVISIONS OF REVENUE REGULATIONS (RR) NO. 024-2025

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 079-2026 This Circular provides clarifications on key issues in the implementation…

UPDATED POLICIES AND PROCEDURES IN PROCESSING ONE-TIME TRANSACTIONS (ONETT)

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UPDATED POLICIES AND PROCEDURES IN PROCESSING ONE-TIME TRANSACTIONS (ONETT)

REVENUE MEMORANDUM ORDER (RMO) No. 17-2026 This Order updates the policies, procedures, and quality forms governing the …