BIR Issuances – RMC No. 23-2025

Revenue Memorandum Circular No. 84-2025

Date Posted (BIR Website): September 16, 2025

Effectivity: Immediately

Revised Schedule of Filing Fees Imposed on Applications for Tax Exemption Indorsements (TEIs) and Non-TEIs in the Revenue Office

I. Purpose

• Disseminates and circularizes Department Order No. 012-2025 of the Department of Finance (DOF).
• Provides the revised schedule of filing fees applicable to applications for:
  1. Tax Exemption Indorsements (TEIs)
  2. Non-TEIs filed with the Revenue Office.

II. Coverage

• Applies to all taxpayers/entities who are required to file applications for tax exemption endorsements or similar requests in the BIR Revenue Office.
• Covers both tax-exempt institutions and non-tax-exempt applicants (e.g., requests for confirmation, clearance, or rulings).

III. Key Content

• The Circular does not enumerate the revised fees itself but attaches DOF D.O. No. 012-2025 (dated August 27, 2025), which contains the updated fee schedule.
• These fees are imposed for processing, evaluation, and issuance of TEIs and non-TEI applications.

You may access the full version of this RMC and DOF D.O No. 012-2025 through the links below.