Revenue Memorandum Circulars Revenue Memorandum Circular No. 012-2025 2025-02-13 Circularizing the approved 2024 National Priority Plan as Prepared by the National Economic and Development Authority (NEDA) Bureau of Internal Revenue · ONAR 25-0306
Revenue Memorandum Circulars Revenue Memorandum Circular No. 013-2025 2025-02-07 Observance of the Month of February as "Tax Awareness Month" Per Proclamation No. 486 S. 2024 Bureau of Internal Revenue · ONAR 25-0306
Revenue Memorandum Circulars Revenue Memorandum Circular No. 011-2025 2025-02-07 Circularizing Republic Act No. 12120, otherwise known as the Philippine Natural Gas Industry Development Act Bureau of Internal Revenue · ONAR 25-0205
Revenue Memorandum Orders Revenue Memorandum Order No. 010-2025 2025-01-31 Policies and Guidelines on the Use of BIR Internet Browsing Facilities Bureau of Internal Revenue · ONAR 25-0306
Revenue Regulations Revenue Regulations No. 004-2025 2025-01-30 Further Amending the "De Minimis" Benefits Provisions of Revenue Regulations No. 2-98, as Amended, Increasing the Clothing Allowance Pursuant to Republic Act No. 11975, the Fiscal Year 2024 General Appropriations Act, and Employees Achievement Awards Bureau of Internal Revenue · ONAR 25-0205
Revenue Memorandum Circulars Revenue Memorandum Circular No. 010-2025 2025-01-28 Revised People's Freedom of Information Manual of the Bureau of Internal Revenue and Updated List of FOI Receiving Officers Bureau of Internal Revenue · ONAR 25-0205
Revenue Memorandum Orders Revenue Memorandum Order No. 006-2025 2025-01-28 Providing the Work-around Guidelines and Procedures in the Utilization of the Mobile Revenue Collection Officers System Using Tablets/Desktop Computers/Laptops and Printers and Amending Certain Provisions of Revenue Memorandum Order No. 8-2013 Particularly on the Use of Collection Officer Receipting Device Bureau of Internal Revenue · ONAR 25-0205
Revenue Memorandum Circulars Revenue Memorandum Circular No. 16-2024 2025-01-26 Extension of the Deadline for the Submission of Alphabetical list of Employees/Payees from Whom Taxes Were Withheld Bureau of Internal Revenue · ONAR 24-0292
Revenue Memorandum Orders Revenue Memorandum Order No. 007-2025 2025-01-24 Further Amending Revenue Memorandum Order No. 1-2021, as Amended, Prescribing the Gross Sales Threshold for Cases to be Audited/Investigated by the Office Audit Section of the Assessment Divisions in Regional Offices Bureau of Internal Revenue · ONAR 25-0205
Revenue Memorandum Orders Revenue Memorandum Order No. 017-2025 2025-01-24 BIR Operational Key Performance Indicators for CY 2025 Bureau of Internal Revenue · ONAR 25-0392
Revenue Memorandum Circulars Revenue Memorandum Circular No. 009-2025 2025-01-22 Publishing the Executive Order No. 61 Technical Working Group Resolution No. 2024-2 "Guidelines on the Grant of the FY 2023 Performance-Based Bonus (PBB) and the FY 2024 Productivity Enhancement Incentive (PEI)" Bureau of Internal Revenue · ONAR 25-0205
Revenue Memorandum Circulars Revenue Memorandum Circular No. 008-2025 2025-01-20 Publishing the Updated List of Registered Manufacturers/Importers/Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco Products, Vapor Products, Novel Tobacco Products, Cigars and Chewing Tobacco Products with the Corresponding Products/Brands/Variants and Integration of the Requirements for Compliance Purposes Bureau of Internal Revenue · ONAR 25-0205
Revenue Memorandum Circulars Revenue Memorandum Circular No. 007-2025 2025-01-16 Availability of Additional Features and/or Enhanced Functionalities of the Enhanced Monitoring and Managing Administrative Cases (EMMAC) Bureau of Internal Revenue · ONAR 25-0205
Revenue Regulations Revenue Regulations No. 003-2025 2025-01-16 Prescribing Policies and Guidelines for the Implementation of Republic Act No. 12023 entitled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the national Internal Revenue Code of 1997, as Amended, "Imposing the Value-Added Tax on Digital Services Bureau of Internal Revenue · ONAR 25-0099
Revenue Memorandum Circulars Revenue Memorandum Circular No. 006-2025 2025-01-16 Extension of Registration of Permanently Bound Loose-Leaf Books of Accounts/Invoices and Computerized Books of Accounts and Other Accounting Records Bureau of Internal Revenue · ONAR 25-0099
Revenue Memorandum Circulars Revenue Memorandum Circular No. 005-2025 2025-01-16 Amends Certain Provisions of Revenue Memorandum Circular Nos. 11-2024, 12-2024, 13-2024 and 19-2024, Provide Clarifications/ Transitory Provisions and to Align them with the Provisions of Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act", its Implementing Rules and Regulations and Other Issuances Bureau of Internal Revenue · ONAR 25-0099
Revenue Memorandum Orders Revenue Memorandum Order No. 005-2025 2025-01-14 Prescribes the Agency Performance Indicators and Targets for CY 2025-2028 Bureau of Internal Revenue · ONAR 25-0205
Revenue Memorandum Orders Revenue Memorandum Order No. 013-2025 2025-01-13 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 · ONAR 25-0392
Revenue Memorandum Circulars Revenue Memorandum Circular No. 004-2025 2025-01-09 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 · ONAR 25-0099
Revenue Regulations Revenue Regulations No. 002-2025 2025-01-08 Implementing the Tax Provisions of Republic Act No. 9267, Otherwise Known as "The Securitization Act of 2004" Bureau of Internal Revenue · ONAR 25-0099
