Revenue Memorandum Circulars Revenue Memo Circular No. 60 -2024 2024-04-23 Providing Clarifications and Guidance on Section 6 of Revenue Regulations No. 4 -2024 on the Repeal of Section 34 (K) of the National Internal Revenue Code of 1997, as Amended Bureau of Internal Revenue · ONAR 24 -0644
Revenue Memorandum Circulars Revenue Memo Circular No. 56 -2024 2024-04-17 Clarification on the Issuance of Electronic Certificate Authorizing Registration Relative to One -Time Transaction (ONETT) Bureau of Internal Revenue · ONAR 24 -0644
Memorandum Circulars Revenue Memo Circular No. 54-2024 2024-04-15 Amending Revenue Memorandum Circular No. 91-2018 Relative to the Taxpayer Identification Number (TIN) Issuance to Clients of Microfinance Non-Government Organizations (MF-NGOs) and Members of Cooperatives through Online Registration and Update System (ORUS) Bureau of Internal Revenue · ONAR 24-0428
Memorandum Circulars Revenue Memo Circular No. 51-2024 2024-04-08 Guidelines in the Filing of Annual Income Tax Returns and Payment of Taxes Due Thereon for Calendar Year 2023 Bureau of Internal Revenue · ONAR 24-0428
Revenue Memorandum Circulars Revenue Memo Circular No. 59 -2024 2024-04-05 Prescribing the Supplemental Guidelines on the Affixture of Internal Revenue Stamps on Vapor Products Pursuant to Revenue Memorandum Circular (RMC) No. 105 -2023 Bureau of Internal Revenue · ONAR 24 -0644
Department Orders Department Order No. 037-2024 2024-04-04 Implementation of the Revised Schedules of Zonal Values of Real Properties in Novaliches, Quezon City (7th Revision), Within the Jurisdiction of Revenue District Office No. 28 - Novaliches, Revenue Region No. 7A - Quezon City for Internal Revenue Tax Purposes. Bureau of Internal Revenue · ONAR 25-0283
Memorandum Circulars Revenue Memo Circular No. 53-2024 2024-04-01 Circularizing the Availability of the Revised BIR Registration Forms Relative to the Implementation of Republic Act (R.A.) No. 11976, otherwise known as the "Ease of Paying Taxes (EOPT) Act" Bureau of Internal Revenue · ONAR 24-0428
Memorandum Circulars Revenue Memo Circular No. 48-2024 2024-04-01 Prescribing the Policies and Procedures in the Proper Manner of Accomplishing the New Version of the Monthly Documentary Stamp Tax Declaration/Return (BIR Form 2000 version 2018) Bureau of Internal Revenue · ONAR 24-0428
Department Orders Department Order No. 035-2024 2024-03-25 Implementation of the Revised Schedules of Zonal Values of Real Properties in Cubao, Quezon City Within the Jurisdiction of Revenue District Office No. 40 - Cubao, Quezon City, Under Revenue Region No. 7A - Quezon City for Internal Revenue Tax Purposes. Bureau of Internal Revenue · ONAR 25-0283
Department Orders Department Order No. 033-2024 2024-03-22 Implementation of the Revised Schedules of Zonal Values of Real Properties in North Quezon City Within the Jurisdiction of Revenue District Office No. 38 - North Quezon City, Revenue Region No. 7A - Quezon City for Internal Revenue Tax Purposes. Bureau of Internal Revenue · ONAR 25-0283
Revenue Regulations Revenue Regulations No. 8-2024 2024-03-22 Implementing Section 21(b) 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 Classification of Taxpayers Bureau of Internal Revenue · ONAR 24-0428
Revenue Regulations Revenue Regulations No. 6-2024 2024-03-22 Implementing Section 45 of Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act", on Imposition of Reduced Interest and Penalty Rates for Micro and Small Taxpayers Bureau of Internal Revenue · ONAR 24-0428
Revenue Regulations Revenue Regulations No. 5-2024 2024-03-22 Implementing Sections 76(C), 112(C), 112(D), 204(C), 229, and 269(J) 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 Tax Refunds Bureau of Internal Revenue · ONAR 24-0428
Revenue Regulations Revenue Regulations No. 4-2024 2024-03-22 Implementing Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81, 90, 91, 103, 114, 128, 200 and 248 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 Filing of Tax Returns and Payment of Taxes and Other Matters Affecting the Declaration of Taxable Income Bureau of Internal Revenue · ONAR 24-0428
Revenue Regulations Revenue Regulations No. 3-2024 2024-03-22 Implementing the Amendments Introduced by Republic Act No. 11976, Otherwise Known as the "Ease of Paying Taxes Act", on the Relevant Provisions of Title IV-Value-Added Tax (VAT) and Title V - Percentage Tax of the National Internal Revenue Code of 1997, as amended (Tax Code) Bureau of Internal Revenue · ONAR 24-0428
Revenue Regulations Revenue Regulations No. 12-2024 2024-03-21 Amending Sections 5 and 6 of Revenue Regulations (RR) No. 3-2019, on the Validity of Certificate Authorizing Registration (eCAR) and it Revalidation Bureau of Internal Revenue · ONAR 24-0684
Memorandum Orders Revenue Memo Order No. 12-2024 2024-03-18 Creation of Alphanumeric Tax Code (ATC) for Final Withholding Tax on Gross Income Earned by Foreign Nationals Who are Employed and Assigned in the Philippines by Offshore Gaming Licensee Bureau of Internal Revenue · ONAR 24-0428
Memorandum Circulars Revenue Memo Circular No. 38-2024 2024-03-15 Clarifying the Issues Raised on Revenue Memorandum Circular No. 5-2024 Bureau of Internal Revenue · ONAR 24-0428
Department Orders Department Order No. 028-2024 2024-03-14 Implementation of the Revised Schedules of Zonal Values of Real Properties in the City of Tuguegarao and the Municipalities of Abulug, Alacala, Allacapan, Amulung, Aparri, Baggao, Ballesteros, Buguey, Calayan, Camalaniugan, Claveria, Enrile, Gattaran, Gonzaga, Iguig, Lal-Lo, Lasam, Pamplona, Peñablanca, Piat, Rizal, Sanchez-Mira, Solana, Santa Ana, Santa Praxedes, Santa Teresita, Santo Niño and Tuao, Province of Cagayan Within the Jurisdiction of Revenue District Office No. 13 - Tueguegarao City, Cagayan, Revenue Region No. 3 - Tueguegarao City for Internal Revenue Tax Purposes. Bureau of Internal Revenue · ONAR 25-0283
Memorandum Orders Revenue Memo Order No. 11-2024 2024-03-13 CY 2024 BIR Collection Goal Allocation, By Implementing Office Based on Medium-Term Revenue Program (MTRP) dated December 15, 2023 Bureau of Internal Revenue · ONAR 24-0428
