Revenue Memorandum Circulars Revenue Memorandum Circular No. 135-2024 Circularizing Republic Act No. 12066, Entitled "An Act Amending Sections 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 299, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, and 311, and Adding New Sections 135-A, 295-A, 296-A, and 297-A of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" Bureau of Internal Revenue Filed 2025-01-23 ONAR 25-0099
Revenue Memorandum Circulars Revenue Memorandum Circular No. 134-2024 Circularizing Republic Act No. 12063, entitled "An Act Institutionalizing the Enterprise-Based Education and Training Framework and Appropriating Funds Therefor" Bureau of Internal Revenue Filed 2025-01-23 ONAR 25-0099
Revenue Memorandum Orders Revenue Memorandum Order No. 004-2025 Policies and Guidelines in the Reporting of Cannot be Located (CBL) Taxpayers and Procedures in Handling the Cases Pertaining Thereto Bureau of Internal Revenue Filed 2025-01-23 ONAR 25-0099
Revenue Memorandum Orders Revenue Memorandum Order No. 001-2025 Processing of Request for Documents from Securities and Exchange Commission (SEC) in Relation to the Memorandum of Agreement (MOA) and Data Sharing Agreement (DSA) between the Bureau of Internal Revenue (BIR) and SEC Bureau of Internal Revenue Filed 2025-01-23 ONAR 25-0099
Revenue Memorandum Circulars Revenue Memorandum Circular No. 131-2024 Publishing the Full Text of the October 14, 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 Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act) Bureau of Internal Revenue Filed 2024-12-11 ONAR 24-1261
Department Orders Dept Order No. 075-2023 Implementation of the Revised Schedules of Zonal Values of Real Properties in the Cities of Cadiz, Escalante, Sagay, San Carlos and Victorias and the Municipalities of Calatrava, EB Magalona, Manapla and Toboso, Province of Negros Occidental within the Jurisdiction of Revenue District Office No. 76- Victorias City, Negros Occidental, Revenue Region No. 12 - Bacolod City for Internal Revenue Tax Purposes. Bureau of Internal Revenue Filed 2024-06-11 ONAR 24-0644
Department Orders Dept Order No. 069-2023 Implementation of the Revised Schedules of Zonal Values of Real Properties in the Municipalities of Baler, Casiguran, Dilasag, Dinalungan, Dingalan, Dipaculao, Maria Aurora and San Luis, Province of Aurora (3rd Revision), within the Jurisdiction of Revenue District Office No. 22 - Baler, Aurora, Revenue Region No. 4 - City of San Fernando, Pampanga for Internal Revenue Tax Purposes. Bureau of Internal Revenue Filed 2024-06-11 ONAR 24-0644
Department Orders Dept Order No. 074 -2023 Implementation of the Revised Schedules of Zonal Values of Real Properties in the City of Baguio, within the Jurisdiction of Revenue District Office No. 8 - Baguio City, Revenue Region No. 2 - Cordillera Administrative Region (CAR) for Internal Revenue Tax Purposes. Bureau of Internal Revenue Filed 2024-06-11 ONAR 24 -0644
Department Orders Dept Order No. 074 -2023 Implementation of the Revised Schedules of Zonal Values of Real Properties in the City of Baguio, within the Jurisdiction of Revenue District Office No. 8 - Baguio City, Revenue Region No. 2 - Cordillera Administrative Region (CAR) for Internal Revenue Tax Purposes. Bureau of Internal Revenue Filed 2024-06-11 ONAR 24 -0644
Department Orders Dept Order No. 077-2023 Implementation of the Revised Schedules of Zonal Values of Real Properties in the Cities of Bago, Himamaylan, Kabankalan, La Carlota and Sipalay, and Municipalities of Binalbagan, Candoni, Cauayan, Hinigaran, Hinoba-an, Ilog, Isabela, La Castellana, Moises Padilla, Pontevedra, Pulupandan, San Enrique and Valladolid (2nd Revision) Within the Jurisdiction of Revenue District Office No. 78 - Binalbagan, Negros Occidental, Under Revenue Region No. 12 Bacolod City, for Internal Revenue Tax Purposes. Bureau of Internal Revenue Filed 2024-06-27 ONAR 24-0684
Revenue Memorandum Orders Revenue Memo Order No. 23-2024 Guidelines, Policies and Procedures in the Implementation of the Risk-Based Approach in the Verification and Processing of Value-Added Tax (VAT) Refund Claims, as Introduced in Republic Act (RA) No. 11976, Otherwise Known as the "Ease of Paying Taxes Act" Bureau of Internal Revenue Filed 2024-06-27 ONAR 24-0684
Revenue Memorandum Circulars Revenue Memorandum Circular No. 34-2024 Publishing 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 Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act) Bureau of Internal Revenue Filed 2024-03-13 ONAR 24-0292
