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Bureau of Internal Revenue
Revenue Memorandum Circulars
Publishing Full Text of COMELEC Law Department Memorandum No. 24-09122 dated December 26, 2024 in connection with the 2025 National and Local Elections, and Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) Parliamentary Elections
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2025
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2025-01-23
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Amends Certain Provisions of Revenue Memorandum Circular Nos. 11-2024, 12-2024, 13-2024 and 19-2024, Provide Clarifications/ Transitory Provisions and to Align them with the Provisions of Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act", its Implementing Rules and Regulations and Other Issuances
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2025
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2025-01-23
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Extension of Registration of Permanently Bound Loose-Leaf Books of Accounts/Invoices and Computerized Books of Accounts and Other Accounting Records
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2025
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2025-01-23
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Bureau of Internal Revenue
Revenue Regulations
Further Amending Section 9 of Revenue Regulations No. 25-2003 Relative to the Documentary Requirements to be Submitted by Motor Vehicle Manufacturer/Assembler/Importer as Basis for the Bureau of Internal Revenue to Determine Whether the Automobiles Subject to Excise Tax Exemption are Hybrid or Purely Electric Vehicles pursuant to the Provisions of Republic Act No. 10963, Otherwise known as the "Tax Reform for Acceleration and Inclusion (TRAIN) Law"
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2025
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2025-01-23
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Bureau of Internal Revenue
Revenue Regulations
Implementing the Tax Provisions of Republic Act No. 9267, Otherwise Known as "The Securitization Act of 2004"
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2025
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2025-01-23
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Bureau of Internal Revenue
Revenue Regulations
Prescribing Policies and Guidelines for the Implementation of 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, "Imposing the Value-Added Tax on Digital Services
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2025
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2025-01-23
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Circularizing Republic Act No. 12066, Entitled "An Act Amending Sections 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 299, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, and 311, and Adding New Sections 135-A, 295-A, 296-A, and 297-A of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"
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2025
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2025-01-23
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Bureau of Internal Revenue
Revenue Memorandum Orders
Amending Certain Provision of Revenue Memorandum Order (RMO) No. 28-2024 on the Preparation, Consolidation and Monitoring of BIR Form No. 1770 (Comparative Monthly Summary of Tax Returns and Payment Forms Filed) and its Prescribed Format
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2024
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2024-12-11
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Bureau of Internal Revenue
Revenue Memorandum Orders
Adopting of the New BIR Digital Transformation Roadmap for CY 2025-2028
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2024
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2024-12-11
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Circularizing the Updated List of Accredited Microfinance Non-Government Organizations (NGOs)
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2024
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2024-12-11