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Bureau of Internal Revenue
Revenue Memorandum Circulars
Publishing the Full Text of the February 5, 2024 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)
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2024
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2024-03-13
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Policies and Guidelines for Brand Registration and the Submission of Packaging Labels and Product Composition/Formulation Sheet as an Additional Requirement for Proper Tax Classification of Vapor Products Pursuant to Section 4 (C) of revenue Regulations No. 14-2022.
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2024
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2024-03-13
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Bureau of Internal Revenue
Revenue Regulations
Prescribing the Policies and Guidelines for the Publication of Revenue Issuances and Other Information Materials of the Bureau of Internal Revenue Pursuant to Section 245(i) of the National Internal Revenue Code of 1997, as amended by Republic Act No. 119
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2024
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2024-03-13
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Bureau of Internal Revenue
Revenue Memorandum Orders
Policies, Guidelines and Procedures on the Implementation of BIR Central Repository System for Digital Documents/Files
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2024
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2024-01-19
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Bureau of Internal Revenue
Revenue Regulations
Further Amending the Provisions of Revenue Regulations No. 2-98, as Amended, to Impose Withholding Tax on Gross Remittances Made by Electronic Marketplace Operators and Digital Financial Services Providers to Sellers/Merchants
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2024
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2024-01-19
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Bureau of Internal Revenue
Revenue Regulations
Further Amending Section 2, Sub-section 4.109-1 (B)(p) of Revenue Regulations No. 4-2021, as Amended by Revenue Regulations No. 8-2021, to Implement the Adjustment of the Selling Price Threshold of the Sale of House and Lot, and Other Residential Dwellings for Value-Added Tax Exemption Purposes
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2024
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2024-01-19
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Temporary Suspension of the Opening of Escrow Account Pursuant to RMO No. 29-2022
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2024
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2024-01-19
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Circularizing Memorandum Circular No. 37, Entitled "Directing the Urgent Implementation of the National Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financing Strategy 2023-2027, and Enjoining All Concerned Agencies to Fully Support and Actively Participate in the Conduct of Money Laundering/Terrorism Financing National Risk Assessment"
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2024
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2024-01-19
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Availability of Additional Features and Functionalities of the Enhanced Monitoring and Managing Administrative Cases (EMMAC)
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2024
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2024-01-19
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Circularizing Memorandum Circular No. 15, Dated March 17, 2023, Issued by the Office of the President, Entitled "Updating the Inventory of Exceptions to the Right to Access Information Under Executive Order No. 02, (S.2016)
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2024
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2024-01-19