Revenue Memorandum Circular No. 78-2021 circularizes the Consolidated Price of Sugar at Millsite for the month of April 2021. RMC 78-2021/Annex
Revenue Memorandum Circular No. 77-2021 clarifies certain provisions of Revenue Memorandum Order No. 14-2021. RMC 77-2021/ Annexes
Revenue Memorandum Circular No. 76-2021 clarifies the illustrative examples in the computation of Corporate Income Tax under Section 3(B) and 3(D) of Revenue Regulations No. 5-2021. RMC 76-2021
Revenue Regulations No. 9-2021 amends certain provisions of RR No. 16-2005, as amended by RR No. 13-2018 and as further amended by RR No. 26-2018, to implement the imposition of 12% VAT on transactions covered under Section 106 (A)(2)(a) subparagraphs (3), (4), and (5), and Section 108(B) subparagraphs (1) and (5) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law). RR 9-2021
Revenue Regulations No. 8-2021 amends certain provisions of RR No. 4-2021, which implemented the VAT and Percentage Tax provisions under RA No. 11534 (CREATE Act). RR 8-2021
Announcement: Nationwide rollout of New Business Registration Submission (NewBizReg). more
Announcement: Rollout of eAppointment Systems in Large Taxpayers and Revenue District Offices. June 11/June 7
Revenue Memorandum Circular No. 75-2021 prescribes the standard policy and guidelines on the use of BIR Form No. 0605 for Excise Tax purposes. RMC 75-2021
Revenue Memorandum Circular No. 74-2021 announces that starting June 8, 2021, users of the BIR Website shall see an Intro Page (instead of the home page) of the website when they type www.bir.gov.ph. RMC 74-2021 / Annex A p1/Annex A p2
Revenue Memorandum Circular No. 73-2021 announces the availability of the New Business Registration (NewBizReg) Portal. RMC 73-2021/Annex A
Revenue Memorandum Circular No. 72-2021 announces the availability of BIR single Hotline Number and use of Chatbot. RMC 72-2021
Revenue Memorandum Order No. 19-2021 amends Annex A of RMO Nos. 31-2014 and 15-2017 relative to the content of the BIR Website and BIR Employees Portal. RMO 19-2021/Annex A
Revenue Memorandum Circular No. 71-2021 announces the nationwide availability of the Online Survey Form under the Client Support Service. RMC 71-2021
Revenue Memorandum Order No. 18-2021 prescribes the BIR Operational Key Performance Indicators for CY 2021. RMO 18-2021/Annex Revenue Memorandum Circular No. 68-2021 prescribes the guidelines in the filing of BIR Form No. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) by taxpayers with Fiscal Year Accounting Period. RMC 68-2021
Revenue Memorandum Circular No. 67-2021 clarifies issues relative to the temporary reduction of Percentage Tax rate imposed under Section 116 of the National Internal Revenue Code of 1997, as Amended (Tax Code) by Section 13 of RA No. 11534, otherwise known as the “Corporate Recovery and Tax Incentives for Enterprises Act” (CREATE). RMC 67-2021
Revenue Memorandum Circular No. 66-2021 announces the availability of BIR Form Nos. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) and 1702Qv2008C in the Electronic Bureau of Internal Revenue Forms (eBIRForms). RMC 66-2021
Revenue Memorandum Circular No. 65-2021 prescribes the guidelines in the filing of Quarterly Percentage Tax Return (BIR Form No. 2551Q) starting on the quarter ending July 31, 2020. RMC 65-2021
Revenue Memorandum Circular No. 64-2021 expands the Electronic Tax Software Provider Certification System. RMC 64-2021 Revenue Memorandum Order No. 17-2021 prescribes the guidelines, policies and procedures in the attainment of ISO 9001:2015 Quality Management System (QMS) Certification. RMO 17-2021/Annex A/Annex B
Revenue Memorandum Order No. 16-2021 amends the provisions of RMO No. 44-2020 on the establishment of Standard Taxpayer Feedback System to include online survey. RMO 16-2021
Revenue Regulations No. 7-2021 prescribes the rules and regulations to implement the provisions of RA Nos. 11346 and 11467 relative to Excise Tax on alcohol products, tobacco products, heated tobacco products, vapor products and disposition of Excise Tax collection. RR 7-2021
Revenue Memorandum Circular No. 63-2021 circularizes RA No. 115171, titled “An Act Authorizing the President to Expedite the Processing and Issuance of National and Local Permits, Licenses and Certifications in Times of National Emergency”. RMC 63-2021/ RA 115171
Revenue Memorandum Circular No. 62-2021 clarifies certain provisions of Revenue Regulations No. 5-2021 relative to Corporate Income Taxation. RMC 62-2021
Revenue Memorandum Circular No. 61-2021 publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Department of Trade and Industry.RMC 61-2021/MOA/Technical Annex to MOA
Revenue Memorandum Circular No. 60-2021 publishes the full text of the “Amended Rules and Regulations to Implement Republic Act No. 9335, Otherwise Known as the ‘Attrition Act of 2005’”. RMC 60-2021/Attrition Act of 2005
Advisory on system availability/accessibility of electronic Audited Financial Statement (eAFS). advisory
Advisory on the filing of amended Annual Income Tax Returns (AITR) for taxable period ending December 31, 2020. more Inventory of Absolutely Forfeited Real Properties eligible for negotiated sale. more
Revenue Memorandum Circular No. 50-2021 prescribes the guidelines in the filing and payment of Annual Income Tax Return by Non-Individual Taxpayers for Taxable Years Ending July 31, 2020 to June 30, 2021. RMC 50-2021
An Infographics on the Filing of Tax Returns and Payment of Taxes containing links to the BIR's electronic filing and payment facilities, including the eAFS and the BIR Forms, is available at the "Downloadables - Information Materials" section. infographics
Revenue Regulations No. 5-2021 implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997. RR 5-2021
Revenue Regulations No. 4-2021 implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended. RR 4-2021
Revenue Regulations No. 2-2021 amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive income. RR 2-2021
Advisory for mandated users of eBIRForms regarding payment of the Final Income Taxes Withheld. more
Advisory on the filing of amended Annual Income Tax Returns (AITR) for taxable period ending December 31, 2020. more
Revenue Memorandum Circular No. 55-2021 circularizes the Updated List of BIR Forms and their availability. RMC 55-2021/Annex A
Inventory of Absolutely Forfeited Real Properties eligible for negotiated sale. more
Revenue Memorandum Circular No. 54-2021 clarifies certain provisions of Revenue Regulations No. 34-2020. RMC 54-2021
Revenue Regulations No. 6-2021 prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011. RR 6-2021/Annexes
Advisory on the filing of Annual Income Tax Returns for Calendar Year 2020. advisory
Bank Bulletin No. 2021-07 advises all Authorized Agent Banks on the acceptance of tax returns as well as payments due falling within the period March 22, 2021 to April 30, 2021. Bank Bulletin
Revenue Memorandum Circular No. 50-2021 prescribes the guidelines in the filing and payment of Annual Income Tax Return by Non-Individual Taxpayers for Taxable Years Ending July 31, 2020 to June 30, 2021.RMC 50-2021
Schedule and Location of BIR Tax Assistance Centers. more
An Infographics on the Filing of Tax Returns and Payment of Taxes containing links to the BIR's electronic filing and payment facilities, including the eAFS and the BIR Forms, is available at the "Downloadables - Information Materials" section. infographics
Revenue Regulations No. 5-2021 implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997. RR 5-2021
Revenue Regulations No. 4-2021 implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended. RR 4-2021
Revenue Regulations No. 3-2021 prescribes the Rules and Regulations to implement Section 3 of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), amending Section 20 of the NIRC of 1997, as amended. RR 3-2021
Revenue Regulations No. 2-2021 amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive income. RR 2-2021
Revenue Regulations No. 1-2021 implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under RA No. 11525 (COVID-19 Vaccination Program Act of 2021). RR 1-2021
Tax Advisory on the filing of annual Income Tax return by individual taxpayers who are eFPS users. Advisory
Revenue Memorandum Circular No. 46-2021 clarifies the deadline of filing of Annual Income Tax Returns for Taxable Year Ending December 31, 2020; provides guidelines in the manner of filing thereof, including the use of Electronic Signature; and reiterates the availability of eAFS. RMC 46-2021
Revenue Memorandum Circular No. 43-2021 prescribes the revised guidelines on the use of Electronic Audited Financial Statements (eAFS) System. RMC 43-2021
Revenue Memorandum Circular No. 44-2021 amends RMC No. 76-2020 to include the submission of BIR Form No. 1709 (Information Return on Transactions with Related Party) thru the electronic Audited Financial Statement (eAFS) System. RMC 44-2021
Revenue Memorandum Circular No. 51-2021 publishes the lyrics of 2021 BIR Tax Campaign Kick-off Theme Song titled, “Para sa Pilipino”. RMC 51-2021
Revenue Memorandum Circular No. 49-2021 circularizes RA No. 11517, titled “An Act Authorizing the President to Expedite the Processing of National and Local Permits, Licenses and Certifications in Times of National Emergency”. RMC 49-2021/RA 11517
Revenue Memorandum Circular No. 45-2021 extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations and filing of VAT refund with VAT Credit Audit Division (VCAD). RMC 45-2021
Revenue Memorandum Circular No. 48-2021 circularizes the Consolidated Price of Sugar at Millsite for the month of February 2021. RMC 48-2021/Annex
Revenue Memorandum Circular No. 47-2021 notifies the loss of 69 Sets of unused/unissued BIR Form No. 2524 – Revenue Official Receipt. RMC 47-2021
Links to the official entries to the BIR’s Music Video contest, “Sama-Sama sa Hamon ng Panahon: Buwis Ko, Para sa Pilipino”. more
Revenue Memorandum Circular No. 42-2021 circularizes Republic Act No. 11534 titled, “An Act Reforming the Corporate Income Tax and Incentive System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and For Other Purposes” and the Veto Message of President Rodrigo Roa Duterte. RMC 42-2021/RA 11534/Veto message
Revenue Memorandum Circular No. 41-2021 provides the guidelines in the filing of returns as well as payment of taxes due thereon falling within the period March 22, 2021 to April 30, 2021. RMC 41-2021
Revenue Memorandum Order No. 14-2021 streamlines the procedures and documents for the availment of Treaty Benefits. RMO 14-2021
Revenue Memorandum Order No. 13-2021 further amends RMO No. 15-2016 by including additional BIR offices responsible for bank accreditation. RMO 13-2021
Revenue Memorandum Circular No. 40-2021 publishes the full text of COA-DBM Joint Circular No. 1, s. 2021 titled, “Guidelines Implementing Executive Order (E.O.) No. 87 Directing that all Accounts Payable Which Remain Outstanding for Two Years or More in the Books of National Government Agencies be Reverted to the Accumulated Surplus of Deficit of the General Fund of the National Government”. RMC 40-2021/JC 1-2021
Revenue Memorandum Circular No. 39-2021 extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit Division. RMC 39-2021
Revenue Memorandum Order No. 12-2021 announces the conduct of “Sama-Sama sa Hamon ng Panahon: Buwis Ko, Para sa Pilipino” music video contest. RMO 12-2021
Revenue Memorandum Circular No. 38-2021 circularizes the Consolidated Price of Sugar at Millsite for the Month of January 2021. RMC 38-2021/Annex
Revenue Memorandum Circular No. 37-2021 announces the availability of six (6) Tax Awareness/Educational Videos. RMC 37-2021
Revenue Memorandum Circular No. 36-2021 prescribes the guidelines for the shift from final to a creditable system on the VAT withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including GOCCs. RMC 36-2021
Revenue Memorandum Circular No. 33-2021 announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8. RMC 33-2021
Revenue Memorandum Circular No. 34-2021 circularizes the availability of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS). RMC 34-2021/BIR Form 2200-A/BIR Form 2200-T
Revenue Memorandum Circular No. 35-2021 prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS). RMC 35-2021/BIR Form 1601-FQ/Guide
Revenue Memorandum Circular No. 28-2021 prescribes the use of the revised BIR Form No. 2200-P [Excise Tax Return for Petroleum Products] January 2020 (ENCS). RMC 28-2021/BIR Form 2200-P
Revenue Memorandum Circular No. 27-2021 prescribes the use of the revised BIR Form No. 2200-AN [Excise Tax Return for Automobiles and Non-Essential Goods] January 2018 (ENCS). RMC 27-2021/BIR Form 2200-AN/Guide
Revenue Memorandum Circular No. 32-2021 prescribes the mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for Interim Performance-Based Bonus. RMC 32-2021/Annexes
Revenue Memorandum Circular No. 31-2021 circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs).RMC 31-2021/List
Revenue Memorandum Circular No. 30-2021 circularizes the full text of House Resolution No. 1538, titled “A Resolution congratulating and commending the Bureau of Internal Revenue (BIR) under the leadership of Commissioner Caesar R. Dulay and the entire Economic Team of His Excellency, President Rodrigo Duterte, for achieving an all-time High of 15.14% over its tax collection target for the Fiscal Year 2020, thereby providing the much-needed fiscal boost at these crucial times when the Philippines strives to recover from the economic devastation caused by the COVID-19 Global pandemic.” RMC 30-2021/HR 1538 Revenue Memorandum Order No. 11-2021 modifies BIR Form No. 0044 (Request for System Access / Access Revocation). RMO 11-2021/BIR Form 0044
Revenue Memorandum Circular No. 29-2021 provides the policies and guidelines on the use of electronic signature (e-signature) on certain Bureau of Internal Revenue (BIR) Forms/Certificates. RMC 29-2021/Annex
Revenue Memorandum Circular No. 26-2021 extends the deadline of submission of reportorial requirements on the exemption of Documentary Stamp Tax (DST) relief for qualified loans pursuant to RR No. 24-2021. RMC 26-2021
Revenue Memorandum Circular No. 25-2021 circularizes the additional Personal Equity Retirement Account (PERA) Unit Investment Trust Fund (UITF) duly approved by the Bangko Sentral ng Pilipinas. RMC 25-2021/Attachment
Revenue Memorandum Circular No. 24-2021 circularizes the nationwide implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) through the Bureau’s official electronic-mail address. RMC 24-2021/Annex
An Infographics on the Filing of Tax Returns and Payment of Taxes containing links to the BIR's electronic filing and payment facilities, including the eAFS and the BIR Forms, is available at the "Downloadables - Information Materials" section. infographics
Revenue Memorandum Order No. 9-2021 prescribes the simplified guidelines and procedures on the use of Computerized Accounting System, Computerized Books of Accounts, and/or its Components, including Electronic Storage System, Middleware and other similar systems. RMO 9-2021/Annexes
Revenue Memorandum Order No. 10-2021 prescribes the consolidated standard Success Indicators for the Regional Office Divisions. RMO 10-2021/Annexes
Revenue Memorandum Circular No. 23-2021 prescribes the CY 2021 BIR Priority Programs and Projects. RMC 23-2021
Revenue Memorandum Circular No. 22-2021 prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020. RMC 22-2021
Revenue Memorandum Circular No. 21-2021 circularizes Joint Circular No. 001-2021 which prescribes the Implementing Guidelines for Field Testing Under the Fuel Marking Program pursuant to RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Law). RMC 21-2021/Annex
Revenue Memorandum Order No. 8-2021 provides new policies and procedures in the issuance of the Notice of Denial of the Application for Compromise Settlement cases by the concerned Regional Offices as well as the issuance of the Authority to Cancel Assessment and Certificate of Approval for Applications duly approved by the National Evaluation Board. RMO 8-2021
Rollout of eAppointment System in Revenue District Offices. more
Revenue Memorandum Circular No. 20-2021 circularizes the full text of RA No. 11494 (An Act Providing for COVID-19 Response and Recovery Interventions and Providing Mechanisms to Accelerate the Recovery and Bolster the Resiliency of the Philippine Economy, Providing Funds Therefor, and for Other Purposes). RMC 20-2021/RA 11494
Revenue Memorandum Circular No. 19-2021 publishes the revised One-Page FOI Manual. RMC 19-2021/Annex
Advisory on the availability of Job Aid and Software Patch for the inclusion of certain Alphanumeric Tax Codes (ATCs) in the BIR Alphalist Data Entry Program Version 7.0. more
BIR streamlines the documentary requirements for VAT refund claims. more
Revenue Memorandum Circular No. 18-2021 clarifies the filing of BIR Form Nos. 1604-CF, 1604-E and other matters. RMC 18-2021
Revenue Memorandum Order No. 7-2021 allocates the CY 2021 BIR collection goal by implementing office. RMO 7-2021/Annexes
Revenue Memorandum Circular No. 17-2021 extends the deadline for the filing/submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604-C and 1604-F). RMC 17-2021
Revenue Memorandum Circular No. 16-2021 prescribes the guidelines in the submission of list of recipients of income exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act), as implemented under RR No. 29-2020. RMC 16-2021/ Annex A/ Annex B
Tax Advisory re: submission of documentary requirements for the processing of erroneously paid VAT on imported drugs prescribed for diabetes, high cholesterol and hypertension. Advisory
Revenue Memorandum Circular No. 15-2021 announces the availability of Central Business Portal. RMC 15-2021/Annex A/Annex B/Annex C
Revenue Memorandum Circular No. 14-2021 clarifies the effectivity date of RMO No. 47-2020 which imposed new documentary requirements for the processing of VAT Refund Claims pursuant to Section 112 of the Tax Code of 1997, as amended. RMC 14-2021
Revenue Memorandum Circular No. 13-2021 announces the availability of the BIR Mobile Taxpayer Identification Number Verifier Application. RMC 13-2021/Annex
Advisory to Taxpayers under the BIR Large Taxpayers Service and RR Nos. 8A-Makati City and 8B-South NCR re: inaccessibility of IRIS-Taxpayer Registration System. Advisory
Revenue Memorandum Order No. 6-2021 prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467. RMO 6-2021
Availability of the Revenue Collection Performance Dashboard. more
Revenue Memorandum Circular No. 7-2021 announces the availability of the Alphalist Data Entry and Validation Module (Version 7.0) and its updated file structures, standard file naming convention and job-aids. RMC 7-2021/Annex A/Annex B/Annex C
Revenue Memorandum Circular No. 6-2021 prescribes the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS). RMC 6-2021/Annex A/Guidelines
Revenue Memorandum Circular No. 5-2021 provides the simplified policies on the application for registration of Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systems. RMC 5-2021/Annexes
Revenue Memorandum Circular No. 4-2021 prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxes. RMC 4-2021/Annex A
Revenue Regulations No. 34-2020 prescribes the guidelines and procedures on the submission of BIR Form No. 1709, Transfer Pricing Documentation and other supporting documents, amending pertinent provisions of Revenue Regulations (RR) Nos. 19-2020 and 21-2002, as amended by RR No. 15-2010. RR 34-2020/BIR Form 1709
Revenue Regulations No. 33-2020 amends Revenue Regulations No. 21-2020 relative to the Voluntary Assessment and Payment Program for taxable year 2018 under certain conditions. RR 33-2020
Revenue Regulations No. 32-2020 further amends Revenue Regulations No. 4-2019, as amended, by extending the period of availment of Tax Amnesty on Delinquencies until June 30, 2021. RR 32-2020
BIR eAppointment is now available for taxpayers who want to schedule an online/virtual meeting with revenue officials/personnel under the Large Taxpayers Service and other pilot regional/district offices. eAppointment
Revenue Memorandum Order No. 39-2020 prescribes the policies, guidelines and procedures in the processing of applications for the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020. RMO 39-2020/Annex A/Annex B/Annex C/Annex D/Annex E/Annex F
Revenue Memorandum Circular No. 111-2020 clarifies certain issues relative to the Voluntary Assessment and Payment Program pursuant to Revenue Regulations No. 21-2020. RMC 111-2020
Revenue Memorandum Circular No. 108-2020 prescribes the use of BIR Form Nos. 2119 - Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 - VAPP Payment Form pursuant to Revenue Regulations No. 21-2020. RMC 108-2020 /Annex A/ Annex B
Revenue Regulations No. 21-2020 prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program for Taxable Year 2018 under certain conditions. RR 21-2020 / Annex A / Annex B / Annex C
Inventory and Inspection Report of Unserviceable Property. more
Revenue Regulations No. 15-2020 further amends RR No. 4-2019, as amended, relative to the period and manner of availment of Tax Amnesty on Delinquencies. RR 15-2020
Taxpayers who are using the eFPS facility in the filing and payment of taxes are advised to disregard the penalties computed by the system and to pay only the basic tax due, subject to condition. advisory
eDST System User-Taxpayers are allowed to use the "Constructive Stamping/Receipt System (CS/RS)" in their taxable documents, subject to conditions. advisory
Invitation to submit offer to purchase absolutely forfeited properties. more
Tax Advisory on filing the applications for VAT refund claims. more
All importers and others concerned are informed that the BIR does not issue tax clearance requiring taxpayers to pay 12% of the Philippines' tax official tax ratio of the total fund detected by the alleged "Ultra-Sensitive Scan report". more
Telephone numbers for queries on the Annual Income Tax Filing. more
Lists of Withholding Agents required to deduct either the 1% or 2% creditable withholding tax from their suppliers of goods and services are now available in this website. Notice 2/Notice 1/Lists
Unauthorized BIR TIN ID ASSISTANCE posted in Facebook and other online sites. advisory/babala
Revenue Regulations No. 9-2021 amends certain provisions of RR No. 16-2005, as amended by RR No. 13-2018 and as further amended by RR No. 26-2018, to implement the imposition of 12% VAT on transactions covered under Section 106 (A)(2)(a) subparagraphs (3), (4), and (5), and Section 108(B) subparagraphs (1) and (5) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law). more Revenue Regulations No. 8-2021 amends certain provisions of RR No. 4-2021, which implemented the VAT and Percentage Tax provisions under RA No. 11534 (CREATE Act). more
Revenue Regulations No. 7-2021 prescribes the rules and regulations to implement the provisions of RA Nos. 11346 and 11467 relative to Excise Tax on alcohol products, tobacco products, heated tobacco products, vapor products and disposition of Excise Tax collection. more Revenue Regulations No. 5-2021 implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997. more
Revenue Regulations No. 4-2021 implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended. more
Revenue Regulations No. 3-2021 prescribes the Rules and Regulations to implement Section 3 of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), amending Section 20 of the NIRC of 1997, as amended. more
Revenue Regulations No. 2-2021 amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive income. more
Revenue Regulations No. 1-2021 implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under RA No. 11525 (COVID-19 Vaccination Program Act of 2021). more
Revenue Memorandum Circular No. 51-2021 publishes the lyrics of 2021 BIR Tax Campaign Kick-off Theme Song titled, “Para sa Pilipino”. RMC 51-2021
Revenue Memorandum Circular No. 50-2021 prescribes the guidelines in the filing and payment of Annual Income Tax Return by Non-Individual Taxpayers for Taxable Years Ending July 31, 2020 to June 30, 2021. RMC 50-2021
Revenue Memorandum Circular No. 49-2021 circularizes RA No. 11517, titled “An Act Authorizing the President to Expedite the Processing of National and Local Permits, Licenses and Certifications in Times of National Emergency”. more/RA 11517
Revenue Memorandum Circular No. 48-2021 circularizes the Consolidated Price of Sugar at Millsite for the month of February 2021. more/Annex
Revenue Memorandum Circular No. 47-2021 notifies the loss of 69 Sets of unused/unissued BIR Form No. 2524 – Revenue Official Receipt. more
Revenue Memorandum Circular No. 46-2021 clarifies the deadline of filing of Annual Income Tax Returns for Taxable Year Ending December 31, 2020; provides guidelines in the manner of filing thereof, including the use of Electronic Signature; and reiterates the availability of eAFS. more
Revenue Memorandum Circular No. 45-2021 extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations and filing of VAT refund with VAT Credit Audit Division (VCAD). more
Revenue Memorandum Circular No. 44-2021 amends RMC No. 76-2020 to include the submission of BIR Form No. 1709 (Information Return on Transactions with Related Party) thru the electronic Audited Financial Statement (eAFS) System. more
Revenue Memorandum Circular No. 43-2021 prescribes the revised guidelines on the use of Electronic Audited Financial Statements (eAFS) System. more
Revenue Memorandum Circular No. 42-2021 circularizes Republic Act No. 11534 titled, “An Act Reforming the Corporate Income Tax and Incentive System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and For Other Purposes” and the Veto Message of President Rodrigo Roa Duterte. more/RA 11534/Veto Message
Revenue Memorandum Circular No. 41-2021 provides the guidelines in the filing of returns as well as payment of taxes due thereon falling within the period March 22, 2021 to April 30, 2021. more
Revenue Memorandum Circular No. 40-2021 publishes the full text of COA-DBM Joint Circular No. 1, s. 2021 titled, “Guidelines Implementing Executive Order (E.O.) No. 87 Directing that all Accounts Payable Which Remain Outstanding for Two Years or More in the Books of National Government Agencies be Reverted to the Accumulated Surplus of Deficit of the General Fund of the National Government”. more/JC 1-2021
Revenue Memorandum Circular No. 39-2021 extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit Division. more
Revenue Memorandum Circular No. 38-2021 circularizes the Consolidated Price of Sugar at Millsite for the Month of January 2021. more/Annex
Revenue Memorandum Circular No. 37-2021 announces the availability of six (6) Tax Awareness/Educational Videos. more
Revenue Memorandum Circular No. 36-2021 prescribes the guidelines for the shift from final to a creditable system on the VAT withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including GOCCs. more
Revenue Memorandum Circular No. 35-2021 prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS). more/BIR Form 1601-FQ/Guide
Revenue Memorandum Circular No. 34-2021 prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS). more/BIR Form 2200-A/BIR Form 2200-T
Revenue Memorandum Circular No. 33-2021 announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8. more
Revenue Memorandum Circular No. 32-2021 prescribes the mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for Interim Performance-Based Bonus. more/Annexes
Revenue Memorandum Circular No. 31-2021 circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs).more/List
Revenue Memorandum Circular No. 108-2020 prescribes the use of BIR Form Nos. 2119 - Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 - VAPP Payment Form pursuant to Revenue Regulations No. 21-2020. more /Annex A/ Annex B
REPOSCO / REPOSCO TRADING LTD / REPOSCO.IO REPOSCO / REPOSCO TRADING LTD / REPOSCO.IO is NOT REGISTERED as a corporation or partnership and OPERATES WITHOUT THE NECESSARY LICENSE AND/OR AUTHORITY to solicit, accept or take investments/placements from the public
