Revenue Memorandum Orders Revenue Memorandum Order No. 002-2025 Policies, Guidelines and Procedures in the Processing and Issuance of Tax Clearance Certificate for Final Settlement of Government Contracts (TCFG) Bureau of Internal Revenue Issued 2024-12-02 Filed 2025-01-23 ONAR 25-0099
Revenue Memorandum Orders Revenue Memorandum Order No. 9-2024 Standardizing the Use of Rollout Tools/Templates Bureau of Internal Revenue Issued 2024-11-30 Filed 2024-03-13 ONAR 24-0292
Revenue Regulations Revenue Regulations No. 012-2025 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 Issued 2024-11-29 Filed 2025-03-14 ONAR 25-0306
Revenue Memorandum Orders Revenue Memorandum Order No. 015-2025 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 Issued 2024-11-25 Filed 2025-04-03 ONAR 25-0392
Revenue Memorandum Orders Revenue Memorandum Order No. 049-2024 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 Issued 2024-11-19 Filed 2025-01-23 ONAR 25-0099
Revenue Memorandum Circulars Revenue Memorandum Circular No. 128-2024 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 Issued 2024-11-18 Filed 2024-12-11 ONAR 24-1261
Revenue Memorandum Circulars Revenue Memorandum Circular No. 127-2024 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 Issued 2024-11-18 Filed 2024-12-11 ONAR 24-1261
Revenue Memorandum Circulars Revenue Memorandum Circular No. 126-2024 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 Issued 2024-11-15 Filed 2024-12-11 ONAR 24-1261
Revenue Memorandum Circulars Revenue Memorandum Circular No. 125-2024 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 Issued 2024-11-15 Filed 2024-12-11 ONAR 24-1261
Revenue Memorandum Circulars Revenue Memorandum Circular No. 124-2024 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 Issued 2024-11-15 Filed 2024-12-11 ONAR 24-1261
Revenue Memorandum Circulars Revenue Memorandum Circular No. 123-2024 Clarification on the Validity of a Certificate of Tax Exemption Issued to Certain Corporations Bureau of Internal Revenue Issued 2024-11-15 Filed 2024-12-11 ONAR 24-1261
Revenue Memorandum Circulars Revenue Memorandum Circular No. 122-2024 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 Issued 2024-11-12 Filed 2024-12-11 ONAR 24-1261
