Revenue Memorandum Circulars Revenue Memorandum Circular No. 122-2023 Availability of the Office Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4.1 Bureau of Internal Revenue Issued 2023-11-24 Filed 2024-01-03 ONAR 24-0021
Revenue Memorandum Orders Revenue Memorandum Order No. 36-2023 Aligns to the Provisions of Commission on Higher Education (CHED) and Department of Education (DepEd) Orders and Amends Revenue Memorandum Order No. 11-2017, Re: On-the-Job Training (OJT) in the National and Regional Offices Bureau of Internal Revenue Issued 2023-11-21 Filed 2024-01-03 ONAR 24-0021
Revenue Memorandum Orders Revenue Memorandum Order No. 38-2023 Policies, Guidelines and Procedures Relative to Lost, Damaged or Unauthorized Use of BIR Accountable Forms Bureau of Internal Revenue Issued 2023-11-17 Filed 2024-01-03 ONAR 24-0021
Revenue Regulations Revenue Regulations No. 13-2023 Prescribing Policies and Guidelines for the Optional VAT-Registration of Registered Business Enterprises Classified as Domestic Market Enterprise Under the Five Percent (5%) Tax on Gross Income Earned in Lieu of All Taxes Regime During the Transitory Period Pursuant to Rule 18, Section 5 of the Amended Implementing Rules and Regulations of Republic Act No. 11534 or the "Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act" Bureau of Internal Revenue Issued 2023-11-10 Filed 2024-01-03 ONAR 24-0021
Revenue Memorandum Orders Revenue Memorandum Order No. 1-2024 Further Amending Revenue Memorandum Order No. 6-2023 Prescribing the Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit Program Bureau of Internal Revenue Issued 2023-11-08 Filed 2024-03-13 ONAR 24-0292
Revenue Memorandum Circulars Revenue Memorandum Circular No. 118-2023 Circularizing the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) Bureau of Internal Revenue Issued 2023-10-31 Filed 2024-01-03 ONAR 21-0021
Revenue Memorandum Circulars Revenue Memorandum Circular No. 115-2023 The Classification of Costs Associated on Franchises, Concessions, Licenses, Rights, Operations Agreements or Similar Arrangements Granted by the Government to Operate a Public Service, Including Public Utility as an Administrative Cost Instead of "Direct Cost of Services", for Purposes of Computing the Gross Income to Determine the Optional Standard Deduction (OSD) Under Section 34(L) of the Tax Code of 1997, as Amended by Section 3 of Republic Act No. 9504 Bureau of Internal Revenue Issued 2023-10-27 Filed 2024-01-03 ONAR 21-0021
Revenue Memorandum Orders Revenue Memorandum Order No. 35-2023 Updated Guidelines and Procedures in the Payment of Individual Consumer Mobile Phone Subscription Plan Pursuant to the Approved Rationalization of Communication Expense Allocated for BIR Officials Bureau of Internal Revenue Issued 2023-10-25 Filed 2024-01-03 ONAR 24-0021
Revenue Memorandum Circulars Revenue Memorandum Circular No. 113-2023 Circularizing the Implementing Rules and Regulations of the Maharlika Investment Fund Act of 2023 (Republic Act No. 11954) Bureau of Internal Revenue Issued 2023-10-17 Filed 2024-01-03 ONAR 21-0021
Revenue Memorandum Circulars Revenue Memorandum Circular No. 114-2023 Temporary Suspension of the Opening of Escrow Account Pursuant to RMO No. 29-2022 Bureau of Internal Revenue Issued 2023-10-16 Filed 2024-01-19 ONAR 24-0084
Revenue Memorandum Circulars Revenue Memorandum Circular No. 109-2023 Availability of the Taxpayer Registration-Related Applications (TRRA) Portal Bureau of Internal Revenue Issued 2023-10-13 Filed 2024-01-03 ONAR 24-0021
Revenue Memorandum Circulars Revenue Memorandum Circular No. 104-2023 Circularizing the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) Bureau of Internal Revenue Issued 2023-10-06 Filed 2024-01-03 ONAR 24-0021
