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CLARIFICATION ON THE COMPUTATION OF EXCISE TAX ON MINERAL PRODUCTS

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CLARIFICATION ON THE COMPUTATION OF EXCISE TAX ON MINERAL PRODUCTS

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 48-2025 This clarifies the provisions on excise tax computation for mineral produc…

CLARIFYING THE PROVISIONS OF REVENUE REGULATIONS NO. 3-2025, IMPLEMENTING REPUBLIC ACT NO. 12023, IMPOSING VAT ON DIGITAL SERVICES

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CLARIFYING THE PROVISIONS OF REVENUE REGULATIONS NO. 3-2025, IMPLEMENTING REPUBLIC ACT NO. 12023, IMPOSING VAT ON DIGITAL SERVICES

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 047-2025 Salient Points Topic Discussion Required Registration by Non-Resident Dig…

RULES TO IMPLEMENT THE PENALTY PROVISION UNDER SECTION 308 OF THE NIRC OF 1997, AS AMENDED BY THE CREATE ACT, AND IMPLEMENTED BY DOF-DTI JAO NO. 001-2023

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RULES TO IMPLEMENT THE PENALTY PROVISION UNDER SECTION 308 OF THE NIRC OF 1997, AS AMENDED BY THE CREATE ACT, AND IMPLEMENTED BY DOF-DTI JAO NO. 001-2023

REVENUE MEMORANDUM CIRCULAR NO. 045-2025 This Circular informs all parties that the Bureau of Internal Revenue (BIR) has…

REVISED PRIVATE RETIREMENT BENEFIT PLAN REGULATIONS

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REVISED PRIVATE RETIREMENT BENEFIT PLAN REGULATIONS

REVENUE REGULATIONS NO. 015-2025 Pursuant to Sections 244 and 245 of the Tax Code, these Regulations are hereby promulga…

REGISTRATION PORTALS AND DEADLINE FOR NON-RESIDENT DIGITAL SERVICE PROVIDERS

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REGISTRATION PORTALS AND DEADLINE FOR NON-RESIDENT DIGITAL SERVICE PROVIDERS

REVENUE REGULATIONS (RR) NO. 014-2025 Pursuant to Sections 244 and 245 of the National Internal Revenue Code of 1997, as…

CIRCULARIZING THE IMPLEMENTING RULES AND REGULATIONS (IRR) OF TITLE XIII OF THE TAX CODE, AS AMENDED BY RA NO. 12066

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CIRCULARIZING THE IMPLEMENTING RULES AND REGULATIONS (IRR) OF TITLE XIII OF THE TAX CODE, AS AMENDED BY RA NO. 12066

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 42-2025 This circularizes the IRR of TITLE XIII of the Tax Code, as amended by RA …

SUBMISSION OF COOPERATIVE MEMBERS’ TINs FOR BIR FORM NO. 1945 (CERTIFICATE OF TAX EXEMPTION FOR COOPERATIVES)

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SUBMISSION OF COOPERATIVE MEMBERS’ TINs FOR BIR FORM NO. 1945 (CERTIFICATE OF TAX EXEMPTION FOR COOPERATIVES)

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 038-2025 In line with the government’s efforts to improve tax administration, en…

BIR Ruling 062-2025 

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BIR Ruling 062-2025 

SM Investments Corporation sought confirmation on whether electronically signed, soft copies of BIR Form No. 2307,submit…

STREAMLINED PROCEDURES AND GUIDELINES ON THE MANDATORY REQUIREMENTS FOR CLAIMS OF VALUE-ADDED TAX (VAT) REFUND EXCEPT THOSE PURSUANT TO A WRIT OF EXECUTION BY THE COURTS

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STREAMLINED PROCEDURES AND GUIDELINES ON THE MANDATORY REQUIREMENTS FOR CLAIMS OF VALUE-ADDED TAX (VAT) REFUND EXCEPT THOSE PURSUANT TO A WRIT OF EXECUTION BY THE COURTS

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 037-2025 RMC 37-2025, cover claims for VAT refund under Section 112(A) and (B) of …

GUIDELINES IN THE FILING OF ANNUAL INCOME TAX RETURNS AND PAYMENT OF TAXES DUE THEREON FOR CALENDAR YEAR 2024

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GUIDELINES IN THE FILING OF ANNUAL INCOME TAX RETURNS AND PAYMENT OF TAXES DUE THEREON FOR CALENDAR YEAR 2024

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 34-2025 The filing of the AITR for Calendar Year 2024 shall be done electronically…

CLARIFICATION ON TAXES DUE ON SALE OF REAL PROPERTY CONSIDERED AS ORDINARY ASSETS AND RELATED MATTERS

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CLARIFICATION ON TAXES DUE ON SALE OF REAL PROPERTY CONSIDERED AS ORDINARY ASSETS AND RELATED MATTERS

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 31-2025 All taxpayers habitually engaged in the real estate business shall comply …

CIRCULARIZING THE IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT (RA) NO. 12001

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CIRCULARIZING THE IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT (RA) NO. 12001

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 030-2025 This circular is issued to disseminate the Implementing Rules and Regulat…