Revenue Regulations Revenue Regulations No. 006-2025 Implementing Section 135 on Petroleum Products Sold to International Carriers and Exempt Entities or Agencies and the new Section 135-A on Refund of Excise Tax on Petroleum Products of the National Internal Revenue Code of 1997, As Amended by Republic Act No. 12066 Bureau of Internal Revenue Issued 2025-02-25 Filed 2025-03-14 ONAR 25-0306
Revenue Regulations Revenue Regulations No. 005-2025 Amending Revenue Regulations No. 2-98 Relative to the Withholding Tax Rates on Certain Income Payments Subject to Creditable Withholding Tax Pursuant to Section 57 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066 Bureau of Internal Revenue Issued 2025-02-25 Filed 2025-03-14 ONAR 25-0306
Revenue Memorandum Circulars Revenue Memorandum Circular No. 015-2025 Availability of the Alphalist Data Entry and Validation Module Version 7.4 Bureau of Internal Revenue Issued 2025-02-25 Filed 2025-03-14 ONAR 25-0306
Revenue Memorandum Circulars Revenue Memorandum Circular No. 020-2025 Clarification of Certain Policies, Guidelines and Procedures Relative to the Processing and Issuance of Tax Clearance Certificate for Final Settlement of Government Contracts (TCFG) Bureau of Internal Revenue Issued 2025-02-24 Filed 2025-04-03 ONAR 25-0392
Revenue Regulations Revenue Regulations No. 013-2025 Consolidated Provisions to Simplify and Streamline the Procedures and Requirements Relative to the Availment of the Tax Exemptions and Incentives Granted to the Participating Private Entities Under Republic Act No. 8525 or the "Adopt-a-School Act of 1998", Republic Act No. 12063 or the "Enterprise-Based Education and Training (EBET) Framework Act", and the Tax Code Bureau of Internal Revenue Issued 2025-02-20 Filed 2025-04-03 ONAR 25-0392
Revenue Memorandum Circulars Revenue Memorandum Circular No. 014-2025 Clarifies Certain Issues Pertaining to the Mandatory Requirements for Tax Credit or Refund of Excess/Unutilized Creditable Withholding Taxes (CWT) on Income Pursuant to Section 76(C), in Relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code) Bureau of Internal Revenue Issued 2025-02-19 Filed 2025-03-14 ONAR 25-0306
Revenue Memorandum Circulars Revenue Memorandum Circular No. 022-2025 CY 2025 BIR Priority Programs and Projects Bureau of Internal Revenue Issued 2025-02-17 Filed 2025-04-03 ONAR 25-0392
Revenue Memorandum Orders Revenue Memorandum Order No. 009-2025 Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations (RR) No. 2-1998 Bureau of Internal Revenue Issued 2025-02-14 Filed 2025-03-14 ONAR 25-0306
Revenue Memorandum Circulars Revenue Memorandum Circular No. 012-2025 Circularizing the approved 2024 National Priority Plan as Prepared by the National Economic and Development Authority (NEDA) Bureau of Internal Revenue Issued 2025-02-13 Filed 2025-03-14 ONAR 25-0306
Revenue Memorandum Circulars Revenue Memorandum Circular No. 013-2025 Observance of the Month of February as "Tax Awareness Month" Per Proclamation No. 486 S. 2024 Bureau of Internal Revenue Issued 2025-02-07 Filed 2025-03-14 ONAR 25-0306
Revenue Memorandum Circulars Revenue Memorandum Circular No. 011-2025 Circularizing Republic Act No. 12120, otherwise known as the Philippine Natural Gas Industry Development Act Bureau of Internal Revenue Issued 2025-02-07 Filed 2025-02-20 ONAR 25-0205
Revenue Memorandum Orders Revenue Memorandum Order No. 010-2025 Policies and Guidelines on the Use of BIR Internet Browsing Facilities Bureau of Internal Revenue Issued 2025-01-31 Filed 2025-03-14 ONAR 25-0306
