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REVISED POLICIES AND GUIDELINES IN THE OPERATION AND MAINTENANCE OF THE ELOUNGE FACILITIES IN REVENUE DISTRICT OFFICES

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REVISED POLICIES AND GUIDELINES IN THE OPERATION AND MAINTENANCE OF THE ELOUNGE FACILITIES IN REVENUE DISTRICT OFFICES

REVENUE MEMORANDUM ORDER NO. 39-2024 This issuance applies to all taxpayers who utilize BIR eLounge facilities for eServ…

CLARIFYING THE TAXABILITY OF MICROINSURANCE MUTUAL BENEFIT ASSOCIATIONS IN RESPECT TO INCOME RECEIVED BY THEM

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CLARIFYING THE TAXABILITY OF MICROINSURANCE MUTUAL BENEFIT ASSOCIATIONS IN RESPECT TO INCOME RECEIVED BY THEM

REVENUE MEMORANDUM CIRCULAR NO. 108-2024 Scope Application of Section 30 (C) of the National Internal Revenue Code (NIRC…

PRESENTATION OF TAX CLEARANCE PRIOR TO FINAL SETTLEMENT OF GOVERNMENT CONTRACTS IN LINE WITH EXECUTIVE ORDER (E.O.) NO. 398, S. OF 2005

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PRESENTATION OF TAX CLEARANCE PRIOR TO FINAL SETTLEMENT OF GOVERNMENT CONTRACTS IN LINE WITH EXECUTIVE ORDER (E.O.) NO. 398, S. OF 2005

REVENUE REGULATIONS NO. 17-2024 Section 3 of the Executive Order (E.O.) No. 398, s. of 2005 provides that:“Section 3. …

PRESCRIBING THE UPDATED FLOOR PRICE OF CIGARETTE, HEATED TOBACCO, AND VAPOR PRODUCTS PURSUANT TO SECTIONS 144 (B) AND (C) AND 145 (C) OF THE NIRC OF 1997, AS AMENDED

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PRESCRIBING THE UPDATED FLOOR PRICE OF CIGARETTE, HEATED TOBACCO, AND VAPOR PRODUCTS PURSUANT TO SECTIONS 144 (B) AND (C) AND 145 (C) OF THE NIRC OF 1997, AS AMENDED

REVENUE REGULATIONS NO. 16-2024 This issuance updates floor prices of Cigarette, Heated Tobacco, and Vapor Products…

CLARIFICATION ON THE TAXABILITY OF THE MEDICAL ALLOWANCE GRANTED TO QUALIFIED GOVERNMENT CIVILIAN PERSONNEL UNDER EXECUTIVE ORDER (EO. 64, SERIES OF 2024.

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CLARIFICATION ON THE TAXABILITY OF THE MEDICAL ALLOWANCE GRANTED TO QUALIFIED GOVERNMENT CIVILIAN PERSONNEL UNDER EXECUTIVE ORDER (EO. 64, SERIES OF 2024.

REVENUE MEMORANDUM CIRCULAR NO. 107-2024 This circular clarifies the taxability of the medical allowances granted to qua…

IMPLEMENTATION OF INCREASED BIODIESEL BLEND REQUIREMENTS, AND UPDATING OF THE REQUIREMENTS FOR PERMIT TO OPERATE FOR DOWNSTREAM OIL INDUSTRY PARTICIPANTS

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IMPLEMENTATION OF INCREASED BIODIESEL BLEND REQUIREMENTS, AND UPDATING OF THE REQUIREMENTS FOR PERMIT TO OPERATE FOR DOWNSTREAM OIL INDUSTRY PARTICIPANTS

REVENUE MEMORANDUM CIRCULAR NO. 105-2024 This issuance implements the increased biodiesel blend requirements and updates…

POLICIES, GUIDELINES AND PROCEDURES IN CLASSIFYING BUSINESS TAXPAYERS PURSUANT TO REVENUE REGULATIONS NO. 8-2024

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POLICIES, GUIDELINES AND PROCEDURES IN CLASSIFYING BUSINESS TAXPAYERS PURSUANT TO REVENUE REGULATIONS NO. 8-2024

REVENUE MEMORANDUM ORDER NO. 37-2024 REVENUE MEMORANDUM ORDER NO. 37-2024 This Order is being issued to prescribe the po…

ENDORSEMENT FROM FOOD AND DRUG ADMINISTRATION (FDA) OF THE UPDATES TO THE LIST OF VAT-EXEMPT PRODUCTS UNDER REPUBLIC ACT (RA) NOS. 10963 (TRAIN LAW) AND 11534 (CREATE ACT)

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ENDORSEMENT FROM FOOD AND DRUG ADMINISTRATION (FDA) OF THE UPDATES TO THE LIST OF VAT-EXEMPT PRODUCTS UNDER REPUBLIC ACT (RA) NOS. 10963 (TRAIN LAW) AND 11534 (CREATE ACT)

REVENUE MEMORANDUM CIRCULAR NO. 100-2024 This circular outline the updated list of VAT-Exempt Products under RA Nos. 109…

AMENDMENT OF REVENUE MEMORANDUM ORDER NO. 1-2021 PRESCRIBING THE GROSS SALES THRESHOLD FOR THE CASES TO BE INVESTIGATED/ AUDITED BY THE OFFICE AUDIT SECTION OF THE ASSESSMENT DIVISIONS IN REGIONAL OFF

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AMENDMENT OF REVENUE MEMORANDUM ORDER NO. 1-2021 PRESCRIBING THE GROSS SALES THRESHOLD FOR THE CASES TO BE INVESTIGATED/ AUDITED BY THE OFFICE AUDIT SECTION OF THE ASSESSMENT DIVISIONS IN REGIONAL OFF

REVENUE MEMORANDUM ORDER NO. 36-2024 REVENUE MEMORANDUM ORDER NO. 36-2024 This RMO is issued to amend the gross sales th…

AMENDING CERTAIN PROVISIONS OF REVENUE MEMORANDUM CIRCULAR NO. 5-2001 ON THE GROUNDS AND PROCEDURES FOR THE IMPLEMENTATION OF SECTION 206 OF THE 1997 TAX CODE ON CONSTRUCTIVE DISTRAINT

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AMENDING CERTAIN PROVISIONS OF REVENUE MEMORANDUM CIRCULAR NO. 5-2001 ON THE GROUNDS AND PROCEDURES FOR THE IMPLEMENTATION OF SECTION 206 OF THE 1997 TAX CODE ON CONSTRUCTIVE DISTRAINT

REVENUE MEMORANDUM CIRCULAR NO. 096-2024  This circular amends Section 2 of Revenue Memorandum Circular No. 05-2001…

GUIDELINES ON THE PROPER SALE AND AFFIXTURE OF LOOSE DOCUMENTARY STAMPS TO TAXABLE DOCUMENTS

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GUIDELINES ON THE PROPER SALE AND AFFIXTURE OF LOOSE DOCUMENTARY STAMPS TO TAXABLE DOCUMENTS

REVENUE MEMORANDUM CIRCULAR NO. 92-2024 BACKGROUND To address the unavailability of loose stamps and the technical and o…

CLARIFICATION OF ISSUES ON THE FILING OF DOCUMENTARY STAMP TAX DECLARATION BY ELECTRONIC DOCUMENTARY STAMP TAX (eDST) TAXPAYER USING BIR FORM NO. 2000 v 2018 PURSUANT TO RMC No. 48-2024

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CLARIFICATION OF ISSUES ON THE FILING OF DOCUMENTARY STAMP TAX DECLARATION BY ELECTRONIC DOCUMENTARY STAMP TAX (eDST) TAXPAYER USING BIR FORM NO. 2000 v 2018 PURSUANT TO RMC No. 48-2024

REVENUE MEMORANDUM CIRCULAR No. 95-2024 RMC No. 48-2024 prescribed the policies and procedures in the proper manner of a…