Revenue Memorandum Circulars Revenue Memorandum Circular No. 002-2025 2025-01-07 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 · ONAR 25-0099
Revenue Regulations Revenue Regulations No. 001-2025 2025-01-06 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 · ONAR 25-0099
Revenue Memorandum Circulars Revenue Memorandum Circular No. 133-2024 2024-12-18 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 · ONAR 25-0099
Revenue Memorandum Orders Revenue Memorandum Order No. 003-2025 2024-12-16 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 · ONAR 25-0099
Revenue Memorandum Circulars Revenue Memorandum Circular No. 132-2024 2024-12-09 Further Clarifying the Tax Treatment of the Philippine Amusement and Gaiming Corporation, its Licensees and Contractees Bureau of Internal Revenue · ONAR 25-0099
Revenue Memorandum Orders Revenue Memorandum Order No. 051-2024 2024-12-09 Suspension of All Audit and Other Field Operations of the Bureau of Internal Revenue Effective December 16, 2024 Bureau of Internal Revenue · ONAR 25-0099
Revenue Memorandum Circulars Revenue Memorandum Circular No. 001-2025 2024-12-03 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 · ONAR 25-0099
Memorandum Circulars Revenue Memo Circular No. 42-2024 2024-12-03 CY 2024 BIR Priority Programs and Projects Bureau of Internal Revenue · ONAR 24-0428
Revenue Memorandum Orders Revenue Memorandum Order No. 002-2025 2024-12-02 Policies, Guidelines and Procedures in the Processing and Issuance of Tax Clearance Certificate for Final Settlement of Government Contracts (TCFG) Bureau of Internal Revenue · ONAR 25-0099
Revenue Memorandum Orders Revenue Memorandum Order No. 9-2024 2024-11-30 Standardizing the Use of Rollout Tools/Templates Bureau of Internal Revenue · ONAR 24-0292
Revenue Regulations Revenue Regulations No. 012-2025 2024-11-29 Further Amending Section 5 of Revenue Regulations (RR) No. 3-69, Relative to the Due Process Requirement in the Service and Execution of Summary Remedies Bureau of Internal Revenue · ONAR 25-0306
Revenue Memorandum Orders Revenue Memorandum Order No. 015-2025 2024-11-25 Policies and Procedures on Recording of Collections, Tax Receivables and Acquired Assets in Compliance with Reportorial Requirements of the Commission on Audit - Government Accounting Standards Bureau of Internal Revenue · ONAR 25-0392
Revenue Memorandum Orders Revenue Memorandum Order No. 049-2024 2024-11-19 Creation of Alphanumeric Tax Code (ATC) for Final Withholding Tax Representing Franchise Tax on Payments to Non-Resident Foreign Corporation Supplier of PAGCOR Bureau of Internal Revenue · ONAR 25-0099
Revenue Memorandum Circulars Revenue Memorandum Circular No. 128-2024 2024-11-18 Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers Within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by Typhoons "Kristine", "Leon", "Marcel", "Nika", "Ofel", and "Pepito". Bureau of Internal Revenue · ONAR 24-1261
Revenue Memorandum Circulars Revenue Memorandum Circular No. 127-2024 2024-11-18 Waiver/Removal of the Certification Fee in the Processing of Application for Certificate of Exemption for Scholarship and Job/Livelihood Programs Bureau of Internal Revenue · ONAR 24-1261
Revenue Memorandum Circulars Revenue Memorandum Circular No. 126-2024 2024-11-15 Circularizing 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" Bureau of Internal Revenue · ONAR 24-1261
Revenue Memorandum Circulars Revenue Memorandum Circular No. 125-2024 2024-11-15 Amending Certain Provisions of Revenue Memorandum Circular No. 095-2017, Providing Guidelines on the Tax Treatment of the Government Securities Repurchase Transactions Governed by the Global Master Repurchase Agreement Bureau of Internal Revenue · ONAR 24-1261
Revenue Memorandum Circulars Revenue Memorandum Circular No. 124-2024 2024-11-15 Circularizing ERC Resolution No. 10, Series of 2023, Entitled "A Resolution Suspending the Inclusion of the National Franchise Tax of the National Grid Corporation of the Philippines (NGCP) in the Total Monthly Transmission Cost Billing of Distribution Utilities" Bureau of Internal Revenue · ONAR 24-1261
Revenue Memorandum Circulars Revenue Memorandum Circular No. 123-2024 2024-11-15 Clarification on the Validity of a Certificate of Tax Exemption Issued to Certain Corporations Bureau of Internal Revenue · ONAR 24-1261
Revenue Memorandum Circulars Revenue Memorandum Circular No. 122-2024 2024-11-12 Publishing the Full Texts of the Memorandum of Agreement and Data Sharing Agreement Between the Bureau of Internal Revenue and the Securities and Exchange Commission Bureau of Internal Revenue · ONAR 24-1261
