Revenue Memorandum Circulars Revenue Memo Circular No. 73-2023 Publishing the Full text of the Memorandum of Agreement (MOA) Between the Bureau of Internal Revenue (BIR) and the Chinese General Hospital and Medical Center Bureau of Internal Revenue Issued 2023-06-27 Filed 2023-07-17 ONAR 23-0708
Revenue Memorandum Orders Revenue Memorandum Order No. 24-2023 Prescribing the Revised Policies and Procedures Relative to the Accreditation of Cash Register Machines (CRMs), Point-of- Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing or Electronic Receipt Bureau of Internal Revenue Issued 2023-06-26 Filed 2023-07-17 ONAR 23-0708
Revenue Memorandum Circulars Revenue Memorandum Circular No. 71-2023 Provides Streamlined Guidelines and Mandatory Requirements for Claims of Value-Added Tax (VAT) Credit/Refund Except Those Under the Authority and Jurisdiction of the Legal Group Bureau of Internal Revenue Issued 2023-06-23 Filed 2023-07-17 ONAR 23-0708
Revenue Memorandum Orders Revenue Memorandum Order No. 23-2023 Mandatory Requirements and Guidelines, Policies and Procedures in the Processing of Claims for Value-Added Tax (VAT) Credit/Refund Except Those Under the Authority and Jurisdiction of the Legal Group Bureau of Internal Revenue Issued 2023-06-23 Filed 2023-07-17 ONAR 23-0708
Revenue Memorandum Circulars Revenue Memorandum Circular No. 72-2023 Publishing the Full Text of the May 22, 2023 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 Issued 2023-06-20 Filed 2023-07-17 ONAR 23-0708
Revenue Memorandum Circulars Revenue Memorandum Circular No. 69-2023 Revision of Rates of Percentage Tax, Minimum Corporate Income Tax, and Regular Corporate Income Tax on Proprietary Educational Institutions and Not for Profit Hospitals, Pursuant to Republic Act No. 11534, Otherwise Known as the "Corporate Recovery and Tax Incentives for Enterprises Act" Bureau of Internal Revenue Issued 2023-06-20 Filed 2023-07-17 ONAR 23-0708
Revenue Memorandum Circulars Revenue Memorandum Circular No. 74-2023 Prescribed Sworn Statement and Sworn Declaration to be Submitted Relative to the Compliance Requirements in Availing the Income Tax Exemption of Foreign-Sourced Dividends Received by Domestic Corporation Bureau of Internal Revenue Issued 2023-06-16 Filed 2023-07-17 ONAR 23-0708
Revenue Administrative Orders Revenue Memorandum Order No. 30-2023 Revised Guidelines for Information Asset Classification Bureau of Internal Revenue Issued 2023-06-15 Filed 2024-01-03 ONAR 24-0021
Revenue Memorandum Circulars Revenue Memorandum Circular No. 70-2023 Circularizing the Lists of Withholding Agents Required to Deduct and Remit the 1% or 2% Creditable Withholding Tax for the Purchase of Goods and Services Under Revenue Regulations No. 31-2020. Bureau of Internal Revenue Issued 2023-06-15 Filed 2023-07-17 ONAR 23-0708
Revenue Memorandum Orders Revenue Memorandum Order No. 25-2023 Policies, Guidelines and Procedures on the Preparation and Processing of Payroll Bureau of Internal Revenue Issued 2023-06-15 Filed 2023-07-17 ONAR 23-0708
Revenue Memorandum Circulars Revenue Memorandum Circular No. 68-2023 Further Clarifies Imported Goods That Will No Longer Require The Issuance of "Authority to Release Imported Goods" By The Bureau of Internal Revenue Prior to the Release by the Bureau of Customs Bureau of Internal Revenue Issued 2023-06-13 Filed 2023-07-17 ONAR 23-0708
Revenue Memorandum Circulars Revenue Memorandum Circular No. 66-2023 Circularizing the Criminal Penalties for Violation of Provisions of Republic Act (RA) No. 10173 or the Data Privacy Act of 2012 and Administrative Penalties for Violation of Information and Communication Technology (ICT) Security Infrastructure System und Bureau of Internal Revenue Issued 2023-06-09 Filed 2023-07-17 ONAR 23-0708
