Department Orders Department Order No. 012.2020 2020-01-22 Implementation of the Revised Schedules of Zonal Values of Real Properties in the Municipalities of Bagamanoc, Baras, Bato, Caramoan, Gigmoto, Pandan, Panganiban, San Andres, San Miguel, Viga and Virac (2nd Revision) within the Jurisdiction of Revenue District Office No. 69 - Virac, Catanduanes, Revenue Region No. 10-Legazpi City for Internal Revenue Tax Purposes Bureau of Internal Revenue · ONAR 23-0541
Department Orders Department Order No. 009.2020 2020-01-20 Implementation of the Revised Schedules of Zonal Values of Real Properties in Bulacan within the Jurisdiction of Revenue District Office No. 25A- Plaridel, Bulacan for Internal Revenue Tax Purposes Bureau of Internal Revenue · ONAR 23-0541
Memorandum Circulars Revenue Memo Circular No. 55-2024 2004-05-14 Extension of the Ninety-Day Period for the Actual Imposition of Withholding Tax on Gross Remittances Made by Electronic Marketplace Operators and Digital Financial Services Providers to Sellers/Merchants Prescribed under Revenue Regulations No. 16-2023 Bureau of Internal Revenue · ONAR 24-0428
Revenue Regulations Revenue Regulations No. 7-2024 0204-03-22 Implementing Sections 113, 235, 236, 237, 238, 242, 243 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act", on the Registration Procedures and Invoicing Requirements Bureau of Internal Revenue · ONAR 24-0428
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 · 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 · 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 · 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 · 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 · 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 · 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 · 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 · 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 · 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 · 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 · 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 · ONAR 24-0292
Revenue Memorandum Circulars Revenue Memorandum Circular No. 21-2024 Clarification on the Answer to Question No. 31 of Revenue Memorandum Circular (RMC) No. 49-2022 in Relation to Revenue Regulations (RR) No. 4-2022, Implementing Section 295 (F) of the National Internal Revenue Code (Tax Code) of 1997, as Amended by Republic Act (RA) No. 11534, Otherwise Known as the Corporate Recovery Tax Incentives for Enterprises Act or CREATE Act Bureau of Internal Revenue · ONAR 24-0292
Revenue Memorandum Circulars Revenue Memorandum Circular No. 6-2024 Publishing the Full Text of the Joint Administrative Order (JAO) No. 001-2023 Guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives, and Full text of Fiscal Incentives Review Board (FIRB)-Advisory No. 017-2023 regarding the Availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023) Bureau of Internal Revenue · ONAR 24-0292
Revenue Memorandum Circulars Revenue Memorandum Circular No. 33-2023 Clarification in the Issuance and Enforcement of Subpoena Duces Tecum Bureau of Internal Revenue · ONAR 23-0377
Revenue Memorandum Circulars Revenue Memorandum Circular No. 12-2023 Availability of Online Application for Registration Information Updates and Other Online Facilities for Registration- Related Transactions through Online Registration and Update System Bureau of Internal Revenue · ONAR 23-0154
