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RULES TO IMPLEMENT THE PENALTY PROVISION UNDER SECTION 308 OF THE NIRC OF 1997, AS AMENDED BY THE CREATE ACT, AND IMPLEMENTED BY DOF-DTI JAO NO. 001-2023

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RULES TO IMPLEMENT THE PENALTY PROVISION UNDER SECTION 308 OF THE NIRC OF 1997, AS AMENDED BY THE CREATE ACT, AND IMPLEMENTED BY DOF-DTI JAO NO. 001-2023

REVENUE MEMORANDUM CIRCULAR NO. 045-2025 This Circular informs all parties that the Bureau of Internal Revenue (BIR) has…

REVISED PRIVATE RETIREMENT BENEFIT PLAN REGULATIONS

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REVISED PRIVATE RETIREMENT BENEFIT PLAN REGULATIONS

REVENUE REGULATIONS NO. 015-2025 Pursuant to Sections 244 and 245 of the Tax Code, these Regulations are hereby promulga…

REGISTRATION PORTALS AND DEADLINE FOR NON-RESIDENT DIGITAL SERVICE PROVIDERS

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REGISTRATION PORTALS AND DEADLINE FOR NON-RESIDENT DIGITAL SERVICE PROVIDERS

REVENUE REGULATIONS (RR) NO. 014-2025 Pursuant to Sections 244 and 245 of the National Internal Revenue Code of 1997, as…

SUBMISSION OF COOPERATIVE MEMBERS’ TINs FOR BIR FORM NO. 1945 (CERTIFICATE OF TAX EXEMPTION FOR COOPERATIVES)

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SUBMISSION OF COOPERATIVE MEMBERS’ TINs FOR BIR FORM NO. 1945 (CERTIFICATE OF TAX EXEMPTION FOR COOPERATIVES)

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 038-2025 In line with the government’s efforts to improve tax administration, en…

STREAMLINED PROCEDURES AND GUIDELINES ON THE MANDATORY REQUIREMENTS FOR CLAIMS OF VALUE-ADDED TAX (VAT) REFUND EXCEPT THOSE PURSUANT TO A WRIT OF EXECUTION BY THE COURTS

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STREAMLINED PROCEDURES AND GUIDELINES ON THE MANDATORY REQUIREMENTS FOR CLAIMS OF VALUE-ADDED TAX (VAT) REFUND EXCEPT THOSE PURSUANT TO A WRIT OF EXECUTION BY THE COURTS

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 037-2025 RMC 37-2025, cover claims for VAT refund under Section 112(A) and (B) of …

GUIDELINES IN THE FILING OF ANNUAL INCOME TAX RETURNS AND PAYMENT OF TAXES DUE THEREON FOR CALENDAR YEAR 2024

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GUIDELINES IN THE FILING OF ANNUAL INCOME TAX RETURNS AND PAYMENT OF TAXES DUE THEREON FOR CALENDAR YEAR 2024

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 34-2025 The filing of the AITR for Calendar Year 2024 shall be done electronically…

GUIDELINES TO IMPLEMENT THE CERTIFICATION OF EXPORT ORIENTED ENTERPRISE WITH EXPORT SALES AND AT LEAST 70% OF THE TOTAL AMOUNT OF THE TOTAL PRODUCTION OF THE PRECEDING YEAR

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GUIDELINES TO IMPLEMENT THE CERTIFICATION OF EXPORT ORIENTED ENTERPRISE WITH EXPORT SALES AND AT LEAST 70% OF THE TOTAL AMOUNT OF THE TOTAL PRODUCTION OF THE PRECEDING YEAR

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 032-2025 Republic Act (RA) No. 12066 was issued to amend various Section and addin…

GUIDELINES IN PROCESSING AND ISSUANCE OF CERTIFICATE OF TAX EXEMPTION UNDER RMO ORDER NO. 38-2019 ENTITLED AS “TAX EXEMPTION OF NON-STOCK, NON-PROFIT CORPORATIONS UNDER SECTION 30 OF THE TAX CODE, AS

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GUIDELINES IN PROCESSING AND ISSUANCE OF CERTIFICATE OF TAX EXEMPTION UNDER RMO ORDER NO. 38-2019 ENTITLED AS “TAX EXEMPTION OF NON-STOCK, NON-PROFIT CORPORATIONS UNDER SECTION 30 OF THE TAX CODE, AS

REVENUE MEMORANDUM ORDER NO. 22-2025 This was issued to amend the certain portions of RMO No.38-2019 to align with the i…

FURTHER AMENDMENT TO RMC 48-2018, AS AMENDED BY RMC 23-2023, ON THE CLASSIFICATION AND PROCESSING TIME OF ONE-TIME TRANSACTIONS (ONETTs)

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FURTHER AMENDMENT TO RMC 48-2018, AS AMENDED BY RMC 23-2023, ON THE CLASSIFICATION AND PROCESSING TIME OF ONE-TIME TRANSACTIONS (ONETTs)

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 028-2025 This circular further amends RMC No. 48-2018, as previously amended by RM…

CIRCULARIZING THE IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT (RA) NO. 12001

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CIRCULARIZING THE IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT (RA) NO. 12001

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 029-2025 This RMC introduces an amendment to the National Internal Revenue Code (N…