BIR

• RMC 1-2024

  The BIR directed the National Government Agencies (NGAs) to discontinue the practice of using Electronic Tax Remittance Advice (eTRA) System for payment of penalties

• RMC 2-2024

  The BIR circularizes its BIR Aspiration 2028 (formerly referred to as BIR Vision) as formulated during the BIR Strategic Planning Session held last November 23-24, 2023

• RMC 3-2024

  The BIR circularized the Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act” and the Veto Message of President Ferdinand R. Marcos, Jr.

• RMC 4-2024

  The BIR circularizes the revised People’s Freedom of Information (FOI) Manual for the BIR and updated List of FOI receiving officers

• RMC 5-2024

  The BIR further clarifies the proper tax treatment of cross-border services in light of the Supreme Court’s En Banc Decision in Aces Philippines Cellular Satellite Corp. vs. Commissioner of Internal Revenue, G.R. No. 226680, dated August 30, 2022.

• RMC 6-2024

  The BIR publishes the full text of the Joint Administrative Order (JAO) No. 001-2023 Guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives.

• RMC 84-2023

  The BIR reverses the Value-Added Tax exemption of transactions specified under Section 109 (BB) of the National Internal Revenue Code (Tax Code) of 1997, as amended

• RMC 8-2024

  The BIR clarifies the provisions of Revenue Regulations (RR) No. 16-2023 imposing Withholding Tax on Gross Remittances made by Electronic Marketplace Operators and Digital Financial Services Providers (DFSP) to Sellers/Merchants.

• RMC 9-2024

  Announces the availability of the revised BIR Form No. 2200-M (Excise Tax Returns for Mineral Products) – January 2018 ENCS v2

• RMC 10-2024

  The BIR announced the availability of Branch Account Enrollment Registration in the Online Registration and Update System (ORUS) for the Branches of the taxpayers.

• RMC 11-2024

  The BIR clarifies the Tax Treatment of Lease Accounting by Lessees under Philippine Financial Reporting Standard 16 in Relation to Sections 34(A), 34(K), 106, 108, 179, 194 of the Tax Code, as Amended, Revenue Regulations (RR) No. 19-86, as Amended, and RR No. 02-98, as Amended.

• RMC 12-2024

  The BIR clarifies the Tax Treatment of Foreign Currency Transactions for Financial Reporting and Internal Revenue Tax Purposes.

• RR 1-2024

  The BIR further amended the implementation of Adjustment of the Selling Price Threshold of the Sale of House and Lot, and Other Residential Dwellings for Value-Added Tax Exemption

• RMC 13-2024

  The BIR clarified and reconciled the differences between the recording and treatment of income and expenses relating to employee retirement benefits under the Philippine Financial Reporting Standards

• RMC 14-2024

  The BIR ceased collecting the Payment of Annual Registration Fee Pursuant to Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act”

• RMC 15-2024

  The BIR announced the temporary use of BIR Form No. 0605 for the Remittance of Creditable Withholding Tax by Joint Ventures/Consortiums under Revenue Regulations No. 14-2023

• RMC 17-2024

  The BIR published the Full Text of the November 29, 2023 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing Updates

• RMC 18-2024

  The BIR announced the availability of BIR Form Nos. 1700 and 2000 in the Electronic Filing of Payment System (eFPS)

• RMC 19-2024

  The BIR clarified the Tax Treatment of Interest Expense Paid or Incurred on Indebtedness in Connection with the Taxpayer’s Profession, Trade or Business and Other Related Matters.

• RMC 20-2024

  The BIR made announcement regarding a Lost One (1) Pad of Unused/Unissued BIR Form No. 2324 – Certificate of Availment

• RMC 21-2024

  The BIR issued this circular to address the concern pertaining to the application of the answer in Q & A No. 31 of RMC No. 24-2022

• RMC 22-2024

  The BIR announced the Availability of BIR Form No. 1702-EX.

• RMC 23-2024

  The BIR announced the Availability of BIR Form No. 1701A

• RMC 24-2024

  The BIR published the Full Text of Administrative Order No. 15 dated January 16, 2024 Entitled “Directing the Accelerated Implementation of the Government Energy Management Program (GEMP)”.

• RMC 25-2024

  The BIR amended the Pertinent Provisions of Revenue Memorandum Circular No. 16-2024 Extending the Deadline of Submission of Alphabetical List of Employees/Payees from Whom Taxes Were Withheld for the Taxable Year 2023.

• RMC 26-2024

  The BIR announced the Availability of BIR Form Nos. 2200-AN, 2200-A and 2200-T in the Electronic Filing and Payment System (eFPS).

• RMC 27-2024

  The BIR announced the Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline Services.

• RMC 28-2024

  The BIR advised the public of the Lost Quadruplicate Copy of Previously Cancelled BIR Form No. 0422 – Mission Order with Serial Number MSO200100110823.

• RMC 29-2024

  The BIR announced the Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline Services.

• RMC 30-2024

  The BIR circularized the Entry into Force, Effectivity and Applicability of the Philippine-Brunei Double Taxation Agreement.

• RMC 31-2024

  The BIR issued a Clarification on TIN Verification Being Required by Employers from Newly-Hired Employees.

• RMC 32-2024

  The BIR advised the public of the Lost Twenty-Eight (28) Sets of Unused/Unissued BIR Form No. 0535 – Taxpayer Information Sheet.

• RMC 33-2024

  The BIR announced the Availability of Additional Functionalities of the Contact Center Solution and Chatbot Revie

• RMC 34-2024

  The BIR published the Full Text of the February 5, 2024 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing Updates to the List of VAT-Exempt Products Under R.A. No. 10963 (TRAIN Law) and R.A. 11534 (CREATE Act).

• RMC 35-2024

  The BIR issued the Policies and Guidelines for Brand Registration and the Submission of Packaging Labels and Product Composition/Formulation Sheet as an Additional Requirement for Proper Tax Classification of Vapor Products Pursuant to Section 4 (C) of Revenue Regulations No. 14-2022.

• RMC 36-2024

  The BIR issued the Clarification on the Manner of Computing the Minimum Corporate Income Tax (MCIT) for Taxable Year 2023.

• RMC 37-2024

  The BIR announced the Availability of Taxpayer Identification Number (TIN) Inquiry Thru Electronic Mail (eMail).

• RMC 38-2024

  The BIR Clarified the Issues Raised on Revenue Memorandum Circular (RMC) No. 5-2024.

• RMC 39-2024

  The BIR announced the availability of BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trust] in the Electronic Filing and Payment System (eFPS)

• RMC 40-2024

  The BIR announced the New and Upgraded Internal Revenue Stamp Design for Cigarettes, Heated Tobacco Products, and Vapor Products in connection with the Implementation of the Enhanced Internal Revenue Stamps Integrated System (eIRSIS) under the Terms of Reference (TOR) of the Memorandum of Agreement (MOA)

• RMC 41-2024

  The BIR announced the Policies and Guidelines on the Launching of the 4th Generation Internal Revenue Stamps for Purposes of Ordering and Inventory Planning of Importers and Local Manufacturers of Cigarettes, Heated Tobacco Products, and Vapor Products

• RMC 42-2024

  The BIR announced the CY 2024 Bureau of Internal Revenue’s Priority Program and Projects.

• RMC 43-2024

  The BIR advised the public of the Loss Six (6) Sets of Unused/Unissed BIR Form No. 0535 – Taxpayer Information Sheet

• RMC 44-2024

  The BIR circularized the Full Text of Proclamation No. 486, titled “Declaring the Month of February of Every Year as ‘Tax Awareness Month”

• RMC 45-2024

  The BIR circularized the Memorandum dated March 25, 2024 of the Office of the President Declaring that Work in the Government Offices on March 27, 2024 is hereby SUSPENDED FROM 12:00 O’CLOCK IN THE AFTERNOON ONWARDS.

• RMC 46-2024

  The BIR published the Updated List of Registered Manufacturers/Importers/Exporters of Cigarettes, Heated Tobacco Products, Vapor Products and Novel Tobacco Products with the Corresponding Product Brands/Variants and Integration of the Requirements for Compliance Purposes

• RMC 47-2024

  The BIR announced the Contest for the Design of New BIR Logo

• RMC 48-2024

  The BIR prescribed the Policies and Procedures in the Proper manner of Accomplishing the New Version of the Monthly Documentary Stamp Tax Declaration/Return (BIR Form 2000 version 2018)

• RMC 49-2024

  The BIR circularized Joint Memorandum Circular No. 2023-003, Series of 2023, with the subject “Adjusting the Price Ceiling for Socialized Subdivision and Condominium Projects” jointly issued by the Department of Human Settlement and Urban Development and the National Economic and Development Authority

• RMC 50-2024

  The BIR advised the public of the Lost Five (5) Sets of Unused/Unissued BIR Form No. 0535 – Taxpayer Information Sheet

• RMC 51-2024

  The BIR announced the Guidelines in the Filing of Annual Income Tax Returns and Payment of Taxes Due Thereon for Calendar Year 2023

• RMC 52-2024

  The BIR announced the Availability of the BIR Electronic Tax Clearance System (eTCS) allowing the Taxpayer-Applicants Registered under Revenue Region No. 8A-Makati City being the Pilot Region to Use/Access it Through the BIR website (www.bir.gov.ph) under the eServices icon “eTCS”

• RMC 53-2024

  The BIR announced the Availability of the Revised BIR Registration Forms (January 2024 ENCS) Relative to the Implementation of Republic Act (RA) No. 11976, otherwise known as the “Ease of Paying Taxes (EOPT) Act”

• RMC 54-2024

  The BIR amended the Revenue Memorandum Circular No. 91-2018 relative to the Taxpayer Identification Number (TIN) Issuance to Clients of Microfinance Non-Government Organizations (MF-NGOs) and Members of Cooperatives through Online Registration and Update System (ORUS)

• RMC 55-2024

  The BIR announced the Extension of the Ninety-Day Period for the Actual Imposition of Withholding Tax on Gross Remittances Made by Electronic Marketplace Operators and Digital Financial Services Providers to Sellers/Merchants Prescribed under Revenue Regulations No. 16-2023

• RMO 1-2024

  The BIR further amended the Revenue Memorandum Order No. 6-2023 prescribing the updated and consolidated policies, guidelines and procedures for BIR Audit Program.

• RMO 2-2024

  The BIR amended the Customer Satisfaction Survey Form prescribed under Revenue Memorandum Order (RMO) No. 37-2023 issued on December 11, 2023