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Bureau of Internal Revenue
Revenue Memorandum Circulars
Supplemental Guidelines in the Filing of Annual Income Tax Returns and Payment of Taxes Due Thereon for Taxable Year 2022
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2023
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2023-05-29
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Publishing the Full Text of Fiscal Incentives Review Board (FIRB) Advisory No. 004-2023 Clarifying the Issues Covering the Transfer of Registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology
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2023
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2023-05-29
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Publishing the Full Text of Fiscal Incentives Review Board (FIRB) Advisory No. 006-2023 Regarding Clarifications on the Supplemental Guidelines on the Registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology - Business Process Management (IT-BPM) Sector
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2023
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2023-05-29
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Reiterating the Proper Time of Remittance of Withholding Taxes by National Government Agencies and Instrumentalities, Local Government Units, and Government Owned and Controlled Corporations
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2023
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2023-05-29
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Availability of Additional Features and Functionalities of Online Application for Registration Information Updates and Other Online Facilities for Registration-Related Transactions through Online Registration and Update System
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2023
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2023-05-29
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Updating the Floor Price of Cigarettes, Heated Tobacco, Vaporized Nicotine and Non-Nicotine Products and Reiterating the Imposition of Corresponding Penalties, Sanctions and Liabilities for Noncompliance Therewith
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2023
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2023-05-29
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Optional Filing and Payment of Monthly VAT Returns (BIR Form No. 2550M) for VAT- Registered Persons
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2023
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2023-05-29
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Provides Clarifications on the Entitlement of Economic Zone Developers and Operators to the Value-Added Tax (VAT) Zero-Rating on Local Purchases of Goods and Services Directly and Exclusively Used in the Registered Project or Activity
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2023
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2023-05-29
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Availability of the Revised BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products] August 2022 (ENCS)
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2023
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2023-05-29
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Circularizing Veto Message of President Rodrigo Roa Duterte to the House of Representatives on Republic Act No. 11467
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2023
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2023-05-29