Revenue Memorandum Circulars Revenue Memorandum Circular No. 113-2023 2023-10-17 Circularizing the Implementing Rules and Regulations of the Maharlika Investment Fund Act of 2023 (Republic Act No. 11954) Bureau of Internal Revenue · ONAR 21-0021
Revenue Memorandum Circulars Revenue Memorandum Circular No. 114-2023 2023-10-16 Temporary Suspension of the Opening of Escrow Account Pursuant to RMO No. 29-2022 Bureau of Internal Revenue · ONAR 24-0084
Revenue Memorandum Circulars Revenue Memorandum Circular No. 109-2023 2023-10-13 Availability of the Taxpayer Registration-Related Applications (TRRA) Portal Bureau of Internal Revenue · ONAR 24-0021
Revenue Memorandum Circulars Revenue Memorandum Circular No. 104-2023 2023-10-06 Circularizing the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) Bureau of Internal Revenue · ONAR 24-0021
Revenue Memorandum Circulars Revenue Memorandum Circular No. 100-2023 2023-10-04 Clarification on Certain Issues in the Remittance Procedures for DST Under Section 3 of Revenue Regulations No. 2-2023 Bureau of Internal Revenue · ONAR 24-0021
Revenue Memorandum Circulars Revenue Memorandum Circular No. 99-2023 2023-10-03 Clarification on the Applicable Taxes Due on Sale of Real Property Considered as Ordinary Assets of the Seller and Other Relevant Matters Bureau of Internal Revenue · ONAR 24-0021
Revenue Regulations Revenue Regulations No. 14-2023 2023-10-02 Further Amending the Pertinent Provisions of Revenue Regulations No. 2-98, as Amended, to Impose Creditable Withholding Tax on Certain Income Payments by Joint Ventures/Consortriums Bureau of Internal Revenue · ONAR 24-0021
Revenue Regulations Revenue Regulations No. 12-2023 2023-10-02 Implementing Section 237 of the National Internal Revenue Code of 1997, as Amended, on the Issuance of Receipts or Sales or Commercial Invoices by Agricultural Producers Bureau of Internal Revenue · ONAR 24-0021
Revenue Memorandum Orders Revenue Memorandum Order No. 34-2023 2023-10-02 Amending RMO No. 27-2023 on the Allocation of the CY 2023 BIR Collection Goal by Implementing Office Bureau of Internal Revenue · ONAR 24-0021
Revenue Memorandum Orders Revenue Memorandum Order No. 33-2023 2023-09-29 Reiteration of Section 3.J of Revenue Regulations No. 17-2023 on the Withholding of Taxes for the Sale of Real Property on Installment Plan Bureau of Internal Revenue · ONAR 24-0021
Revenue Administrative Orders Revenue Memorandum Order No. 31-2023 2023-09-28 Amending Revenue Memorandum Circular No. 14-2018 Relative to the Monitoring of Compliance Section Under the Revenue District Office Bureau of Internal Revenue · ONAR 24-0021
Revenue Memorandum Circulars Revenue Memorandum Circular No. 112-2023 2023-09-28 Clarification on the Duty of the Food and Drug Administration to Determine Classification of Beverages Pursuant to Sec. 150-B of the National Internal Revenue Code of 1997, as Amended, and as Implemented by Revenue Regulations No. 20-2018 Bureau of Internal Revenue · ONAR 24-0021
Revenue Memorandum Circulars Revenue Memorandum Circular No. 98-2023 2023-09-26 Celebration of the 34th National Statistics Month Bureau of Internal Revenue · ONAR 24-0021
Revenue Memorandum Circulars Revenue Memorandum Circular No. 97-2023 2023-09-22 Tax Compliance Reminders to All Candidates and Other Participants in Any National or Local Elections, Including Barangay or Sangguniang Kabataan (SK) Elections Bureau of Internal Revenue · ONAR 24-0021
Revenue Memorandum Circulars Revenue Memorandum Circular No. 94-2023 2023-09-13 Announcing the Availability of Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS) Bureau of Internal Revenue · ONAR 23-0954
Revenue Memorandum Circulars Revenue Memorandum Circular No. 19-2024 2023-09-12 Clarifying 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 Bureau of Internal Revenue · ONAR 24-0292
Department Orders Dept Order No. 059-2023 2023-09-11 Implementation of the Revised Schedules of Zonal Values of Real Properties in the City of Calamba (6th Revision) and the Municipalities of Los Baños, Sta Cruz (5th Revision), Pila, Victoria, Bay and Calauan, Laguna (4th Revision), within the Jurisdiction of Revenue District Office No. 56 - Calamba City Central Laguna, Revenue Region No. 9B - Laquemar, San Pablo City, Laguna for Internal Revenue Tax Purposes. Bureau of Internal Revenue · ONAR 24-0644
Memorandum Circulars Revenue Memorandum Circular No. 92-2023 2023-09-11 Availability of BIR Form No. 1621 in the Electronic Filing and Payment System (eFPS) Bureau of Internal Revenue · ONAR 23-0954
Memorandum Circulars Revenue Memorandum Circular No. 91-2023 2023-09-11 Circularizing the Amendment to Rule 18, Section 5 of the Implementing Rules and Regulations (IRR) of Republic Act (RA) No. 11534, or the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act. Bureau of Internal Revenue · ONAR 23-0954
Department Orders Dept Order No. 058-2023 2023-09-08 Implementation of the Revised Schedules of Zonal Values of Real Properties in the Cities of Bacolod, Silay and Talisay and the Municipalities of Don Salvador Benedicto and Murcia, Province of Negros Occidental within the Jurisdiction of Revenue District Office no. 77 - Bacolod City for Internal Revenue Tax Purposes. Bureau of Internal Revenue · ONAR 24-0644
