Revenue Memorandum Circular No. 106-2021 circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs). RMC 106-2021/list BIR Revenue Region No.7A-Quezon City will hold an Auction Sale of Seized Properties of delinquent taxpayers on October 22, 2021 at 9:00 AM at the BIR National Office Covered Court, BIR Road, Diliman, Quezon City. Notice of Sale BIR Revenue Region No. 8B-South NCR's Notice of Negotiated Sale of Dismantled Elevator Parts. Notice
Revenue Memorandum Circular No. 105-2021 circularizes Memorandum Circular No. 89 issued by the Office of the President titled “Updating the Inventory of Exceptions to the Right to Access of Information Under Executive Order (EO) No. 02, Series of 2016”. RMC 105-2021/Memo Circular 89
Revenue Memorandum Circular No. 103-2021 publishes the full text of the letters from the Food and Drug Administration and the Department of Health containing updates to the List of VAT-Exempt Products under Republic Act (RA) Nos. 10963, 11467 and 11534. RMC 103-2021/List of VAT-exempt COVID-19 meds
Revenue Memorandum Circular No. 104-2021 announces the celebration of the 19th Anniversary of the Development Policy Research Month. RMC 104-2021/attachment
Revenue Memorandum Circular No. 102-2021 prescribes the guidelines on the launching of the 3rd Generation Internal Revenue Stamps for purposes of ordering and inventory planning of importers and local manufacturers of cigarettes, heated tobacco products and vapor products due to the effectivity and implementation of RR No. 18-2021. RMC 102-2021
Revenue Memorandum Circular No. 101-2021 extends the deadline for the filing of applications and suspends the 90-day processing of VAT refund claims with the VAT Credit Audit Division. RMC 101-2021
Tax Advisory for eFPS user-taxpayers registered under the ECQ/MECQ areas regarding the filing of tax returns and payment of taxes. more
Tax Advisoryon the extension of deadline in the filing of tax returns and payment of taxes as well as submission of reports/attachments due to ECQ/MECQ declarations. more
National Office's Inspection and Inventory Report on Unserviceable Property. report1/report2 BIR Revenue Region No.4-San Fernando, Pampanga will hold Public Auctions of Seized Real Properties of delinquent taxpayers located in the City of San Fernando and Bacolor, Pampanga on November 16 and December 7, 2021. Notice1/Notice2
Revenue Regulations No. 18-2021 prescribes the Consolidated Revenue Regulations on the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes, heated tobacco products and vapor products for domestic sale or for export and the use of the Enhanced Internal Revenue Stamp Integrated System (Enhanced IRSIS) for the ordering, distribution, monitoring, report generation and incorporating the strict supervision of production, release, affixture, inventory and sale of cigarettes. RR 18-2021
Advisory on Systems Unavailability/Inaccessibility. more
Revenue Memorandum Circular No. 100-2021 amends RMC Nos. 55-2014, 66-2014 and 78-2014 to transfer the requirement for certification from the Food and Drug Administration to the Bureau of Animal Industry. RMC 100-2021
Revenue Memorandum Circular No. 99-2021 clarifies the issues relative to the Value-Added Tax (VAT) exemption of certain medicines and other medicinal devices for COVID-19 under Sections 109(1)(AA) and 109(1)(BB)(ii) of the Tax Code, as amended by RA Nos. 10963 (TRAIN Law), 11467 and 11534 (CREATE Act). RMC 99-2021
Proposed Revenue Regulations re: amending Certain Provisions of Revenue Regulations (RR) No. 16-2005, as Amended by RR Nos. 4-2007, 13-2018, 26-2018, and 9-2021 to Implement Sections 294 (E) and 295 (D), Title XIII of the National Internal Revenue Code of 1997 (Tax Code), as Amended by R.A. No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations. Proposed RR
Revenue Memorandum Circular No. 97-2021 clarifies the taxation of any income received by social media influencers. RMC 97-2021
Revised schedule of zonal values of real properties. RDO No. 75/RDO No. 73 Revenue Memorandum Circular No. 98-2021 circularizes the Consolidated Price of Sugar at Millsite for the Month of May 2021. RMC 98-2021/Annex A
Revenue Memorandum Order No. 24-2021 creates the Alphanumeric Tax Code (ATC) for Excise Taxes on Exports of Sweetened Beverages Products paid through Payment Form – BIR Form No. 0605. RMO 24-2021
Revenue Memorandum Circular No. 96-2021circularizes the Consolidated Price of Sugar at Millsite for the Month of June 2021. RMC 96-2021/Annex A
Revenue Memorandum Circular No. 95-2021 publishes the Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” and published under RMC No. 85-2021. RMC 95-2021/guidelines
Revenue Memorandum Circular No. 94-2021 clarifies the computation of Donor’s Tax in case the heir waves/renounces his share from the specific property forming part of the estate of the decedent. RMC 94-2021
Revenue Memorandum Order No. 23-2021 prescribes the guidelines and procedures on Digital/Online Learning in the BIR. RMO 23-2021
Revenue Memorandum Circular No. 93-2021 suspends the running of the statute of limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country. RMC 93-2021
Revenue Memorandum Circular No. 92-2021 extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country. RMC 92-2021
Revenue Memorandum Circular No. 91-2021 provides the guidelines in the filing of returns and payment of corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to 20, 2021 for taxpayers under ECQ and MECQ. RMC No. 91-2021
Revenue Regulations No. 17-2021 amends certain provisions of RR No. 16-2019 to implement the extension of the Estate Tax Amnesty pursuant to RA No. 11569, which amended RA No. 11213 (Tax Amnesty Act). RR No. 17-2021/Annexes
Revenue Regulations No. 16-2021 further amends pertinent provisions of RR Nos. 2-2006 and 11-2013, as amended by RR No. 2-2015, more particularly on the manner of submission of copies of BIR Form Nos. 2307 and 2316. RR No. 16-2021
Revenue Regulations No. 15-2021 defers the implementation of RR No. 9-2021 relative to the imposition of 12% VAT on transactions covered by Section 106(A)(2)(a), Subparagraphs (3),(4) and (5), and Section 108(B), Subparagraphs (1) and (5), both of the National Internal Revenue Code of 1997, as amended. RR 15-2021
Revenue Regulations No. 14-2021 suspends the implementation of certain provisions of RR No. 5-2021 re: taxation of proprietary educational institutions. RR 14-2021
Revenue Memorandum Circular No. 90-2021 provides specific guidelines and procedures on the utilization of Tax Payment Certificate (TPC) issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program. RMC 90-2021/Annex A
Public Bidding of RR 15-Zamboanga City’s Unserviceable Properties and Equipment. more
RR 15-Zamboanga City’s Inventory and Inspection Report of Unserviceable Property.more
BIR streamlines the documentary requirements for VAT refund claims. more
Unauthorized BIR TIN ID ASSISTANCE posted in Facebook and other online sites. advisory/babala Credits: BIR
Revenue Regulations No. 18-2021 prescribes the Consolidated Revenue Regulations on the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes, heated tobacco products and vapor products for domestic sale or for export and the use of the Enhanced Internal Revenue Stamp Integrated System (Enhanced IRSIS) for the ordering, distribution, monitoring, report generation and incorporating the strict supervision of production, release, affixture, inventory and sale of cigarettes. more Revenue Regulations No. 17-2021 amends certain provisions of RR No. 16-2019 to implement the extension of the Estate Tax Amnesty pursuant to RA No. 11569, which amended RA No. 11213 (Tax Amnesty Act). more/annexes
Revenue Regulations No. 16-2021 further amends pertinent provisions of RR Nos. 2-2006 and 11-2013, as amended by RR No. 2-2015, more particularly on the manner of submission of copies of BIR Form Nos. 2307 and 2316. more
Revenue Regulations No. 15-2021 defers the implementation of RR No. 9-2021 relative to the imposition of 12% VAT on transactions covered by Section 106(A)(2)(a), Subparagraphs (3),(4) and (5), and Section 108(B), Subparagraphs (1) and (5), both of the National Internal Revenue Code of 1997, as amended. more
Revenue Regulations No. 14-2021 suspends the implementation of certain provisions of RR No. 5-2021 re: taxation of proprietary educational institutions. more
Revenue Memorandum Circular No. 98-2021 circularizes the Consolidated Price of Sugat at Millsite for the Month of May 2021. more/Annex A
Revenue Memorandum Circular No. 97-2021 clarifies the taxation of any income received by social media influencers. more
Revenue Memorandum Circular No. 96-2021 circularizes the Consolidated Price of Sugar at Millsite for the Month of June 2021. more/Annex A
Revenue Memorandum Circular No. 95-2021 publishes the Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” and published under RMC No. 85-2021. more/guidelines
Revenue Memorandum Circular No. 94-2021 clarifies the computation of Donor’s Tax in case the heir waves/renounces his share from the specific property forming part of the estate of the decedent. more
Revenue Memorandum Circular No. 93-2021 suspends the running of the statute of limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country. more
Revenue Memorandum Circular No. 92-2021 extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country. more
Revenue Memorandum Circular No. 91-2021 provides the guidelines in the filing of returns and payment of corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to 20, 2021 for taxpayers under ECQ and MECQ. more
Revenue Memorandum Circular No. 90-2021 provides specific guidelines and procedures on the utilization of Tax Payment Certificate (TPC) issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program. more/Annex A
Revenue Memorandum Order No. 24-2021 creates the Alphanumeric Tax Code (ATC) for Excise Taxes on Exports of Sweetened Beverages Products paid through Payment Form – BIR Form No. 0605. more
Revenue Memorandum Order No. 23-2021 prescribes the guidelines and procedures on Digital/Online Learning in the BIR. more
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