Revenue Memorandum Orders Revenue Memorandum Order No. 042-2024 Amending Certain Provisions of Revenue Memorandum Order No. 23-2024 Regarding VAT Refund Claims Automatically Considered as High-Risk or Requiring Full Verification, in Relation to the Risk-Based Approach in the Verification and Processing of Value-Added Tax (VAT) Refunds Bureau of Internal Revenue Issued 2024-10-02 Filed 2024-10-21 ONAR 21-1088
Revenue Memorandum Circulars Revenue Memorandum Circular No. 110-2024 Circularizing Memorandum Order No. 29, Entitled Granting Travel Exemption to All Travelers Departing from All International Airports and Seaports in Mindanao and Palawan to Any Destination in the East ASEAN Growth Area" Bureau of Internal Revenue Issued 2024-09-25 Filed 2024-10-21 ONAR 24-1088
Revenue Memorandum Circulars Revenue Memorandum Circular No. 109-2024 Clarification on the Types of Checks Accepted for Payment for One-Time Transaction-Related Internal Revenue Taxes Bureau of Internal Revenue Issued 2024-09-24 Filed 2024-10-21 ONAR 24-1088
Revenue Memorandum Orders Revenue Memorandum Order No. 045-2024 Amending Certain Provision of Revenue Memorandum Order No. 39-2022 of BIR Service Desk System in Relation to the Number of Requesters Per Office Bureau of Internal Revenue Issued 2024-09-18 Filed 2024-10-21 ONAR 24-1088
Revenue Memorandum Circulars Revenue Memorandum Circular No. 108-2024 Clarifying the Taxability of Microinsurance Mutual Benefit Associations in Respect to Income Received by Them Bureau of Internal Revenue Issued 2024-09-18 Filed 2024-09-24 ONAR 24-1000
Revenue Memorandum Orders Revenue Memorandum Order No. 040-2024 Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source Under Republic Act (RA) No. 11534, Otherwise Known as Corporate Recovery and Tax Incentives for Enterprise (CREATE) Act Bureau of Internal Revenue Issued 2024-09-17 Filed 2024-10-21 ONAR 24-1088
Revenue Regulations Revenue Regulations No. 017-2024 Prescribing the Presentation of Tax Clearance Prior to Final Settlement of Government Contracts Bureau of Internal Revenue Issued 2024-09-17 Filed 2024-09-24 ONAR 24-1000
Revenue Regulations Revenue Regulations No. 016-2024 Prescribing the Updated Floor Price of Cigarette, Heated Tobacco, and Vapor Products Pursuant to Sections 144 (B) and (C) and 145 (C) of the NIRC of 1997, As Amended Bureau of Internal Revenue Issued 2024-09-16 Filed 2024-09-24 ONAR 24-1000
Revenue Memorandum Circulars Revenue Memorandum Circular No. 107-2024 Clarification on the Taxability pf the Medical Allowance Granted to Qualified Government Civilian Personnel Under Executive Order No. 64, series of 2024. Bureau of Internal Revenue Issued 2024-09-16 Filed 2024-09-24 ONAR 24-1000
Revenue Memorandum Circulars Revenue Memorandum Circular No. 111-2024 Publishing the Full Text of the Memorandum of Agreement (MOA) Between the Bureau of Internal Revenue (BIR) and its Multi-Sectoral Partners Bureau of Internal Revenue Issued 2024-09-13 Filed 2024-10-21 ONAR 24-1088
Revenue Memorandum Circulars Revenue Memorandum Circular No. 103-2024 Circularizing Republic Act No. 11999, Otherwise Known as the "Bulacan Special Economic Zone and Freeport Act" Bureau of Internal Revenue Issued 2024-09-12 Filed 2024-09-24 ONAR 24-1000
Revenue Memorandum Circulars Revenue Memorandum Circular No. 11-2024 Clarifying the Tax Treatment of Lease Accounting by Lessees Under Philippine Financial Reporting Standard 16 in Relation to Sections 34(A), 34(K), 106, 108, 179, 194 of the Tax Code, as Amended, Revenue Regulations (RR) no. 19-86, as Amended, and RR No. 02-98, as Amended Bureau of Internal Revenue Issued 2024-09-12 Filed 2024-03-13 ONAR 24-0292
