Revenue Memorandum Orders Revenue Memorandum Order No. 005-2025 Prescribes the Agency Performance Indicators and Targets for CY 2025-2028 Bureau of Internal Revenue Issued 2025-01-14 Filed 2025-02-02 ONAR 25-0205
Revenue Memorandum Orders Revenue Memorandum Order No. 013-2025 Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) and Final Withholding VAT on Digital Services from Non-Resident Digital Service Provider Bureau of Internal Revenue Issued 2025-01-13 Filed 2025-04-03 ONAR 25-0392
Revenue Memorandum Circulars Revenue Memorandum Circular No. 004-2025 Publishing Full Text of COMELEC Law Department Memorandum No. 24-09122 dated December 26, 2024 in connection with the 2025 National and Local Elections, and Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) Parliamentary Elections Bureau of Internal Revenue Issued 2025-01-09 Filed 2025-01-23 ONAR 25-0099
Revenue Regulations Revenue Regulations No. 002-2025 Implementing the Tax Provisions of Republic Act No. 9267, Otherwise Known as "The Securitization Act of 2004" Bureau of Internal Revenue Issued 2025-01-08 Filed 2025-01-23 ONAR 25-0099
Revenue Memorandum Circulars Revenue Memorandum Circular No. 002-2025 Circularizing Executive Order No. 74, Entitled "Immediate Ban of Philippine Offshore Gaming, Internet Gaming, and Other Offshore Gaming Operations in the Philippines, and for Other Purposes" Bureau of Internal Revenue Issued 2025-01-07 Filed 2025-01-23 ONAR 25-0099
Revenue Regulations Revenue Regulations No. 001-2025 Further Amending Section 9 of Revenue Regulations No. 25-2003 Relative to the Documentary Requirements to be Submitted by Motor Vehicle Manufacturer/Assembler/Importer as Basis for the Bureau of Internal Revenue to Determine Whether the Automobiles Subject to Excise Tax Exemption are Hybrid or Purely Electric Vehicles pursuant to the Provisions of Republic Act No. 10963, Otherwise known as the "Tax Reform for Acceleration and Inclusion (TRAIN) Law" Bureau of Internal Revenue Issued 2025-01-06 Filed 2025-01-23 ONAR 25-0099
Revenue Memorandum Circulars Revenue Memorandum Circular No. 133-2024 Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 56-2024 on the Issuance of Electronic Certificate Authorizing Registration (eCAR) Relative to One-Time Transaction (ONETT) Bureau of Internal Revenue Issued 2024-12-18 Filed 2025-01-23 ONAR 25-0099
Revenue Memorandum Orders Revenue Memorandum Order No. 003-2025 Guidelines and Procedures on the Payment of Monthly Communication Expenses (MCE) Pursuant to Department of Budget and Management (DBM) Budget Circular (BC) No. 2024-2 dated August 2, 2024 Bureau of Internal Revenue Issued 2024-12-16 Filed 2025-01-23 ONAR 25-0099
Revenue Memorandum Circulars Revenue Memorandum Circular No. 132-2024 Further Clarifying the Tax Treatment of the Philippine Amusement and Gaiming Corporation, its Licensees and Contractees Bureau of Internal Revenue Issued 2024-12-09 Filed 2025-01-23 ONAR 25-0099
Revenue Memorandum Orders Revenue Memorandum Order No. 051-2024 Suspension of All Audit and Other Field Operations of the Bureau of Internal Revenue Effective December 16, 2024 Bureau of Internal Revenue Issued 2024-12-09 Filed 2025-01-23 ONAR 25-0099
Revenue Memorandum Circulars Revenue Memorandum Circular No. 001-2025 Availability of the BIR Electronic Tax Clearance System (eTCS) for Taxpayer-Applicants Registered under Revenue Region (RR) No. 7A-Quezon City, RR No. 7B-East NCR and RR No. 8B-South NCR Bureau of Internal Revenue Issued 2024-12-03 Filed 2025-01-23 ONAR 25-0099
Memorandum Circulars Revenue Memo Circular No. 42-2024 CY 2024 BIR Priority Programs and Projects Bureau of Internal Revenue Issued 2024-12-03 Filed 2024-04-17 ONAR 24-0428
