Advisories

Advisory on the filing of Annual Income Tax Returns for Calendar Year 2020. more

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 Memorandum Circular No. 52-2021 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 in NCR Plus, and other applicable jurisdictions. RMC 52-2021

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 Order No. 15-2021 prescribes the BIR’s Mental Health Program.​ RMO 15-2021/CSC MC  4-2020/IRR RA 11036

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 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). 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. 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

Rollout of eAppointment System in Revenue District Offices. more

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

Disposal of unserviceable properties. RR 14-Eastern Visayas/RR 14-Eastern Visayas/RR 8B-South NCR/RR 12-Bacolod City/National Office/RR 14-Eastern Visayas/RR 9B-LaQueMar/RR 17-Butuan / RR 12-Bacolod City/RR No. 10-Legazpi City/RR No. 8B-South NCR/National Office/RR No. 11-Iloilo City/RR No. 9B-LaQueMar/RR 8-Makati/RDO No. 86-Borongan City/RDO No. 88, Tacloban City/RR No. 14-Eastern Visayas/RR No. 8-Makati/RR No. 10-Legaspi City/RDO 64-Talisay, Cam. Norte/RDO 89-Ormoc City/RDO 90-Southern Leyte/RR 11-Iloilo/RR 8-Makati/National Office

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 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

Revised schedule of zonal values of real properties. RDO 83-Talisay City/RDO 84-Tagbilaran City/RDO 100-Ozamiz City/RDO 97-Gingoog City/RDO 101-Iligan City

Advisory on BIR Email Spoofing. more

BIR Public Advisory on Surety Bond Scam. ​more

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

Telephone numbers for queries on the Annual Income Tax Returns Filing. more

Tax Advisory on filing the applications for VAT refund claims. more

Email alert on phishing. memo/sample

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

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 

Tax advisory to address the concern of taxpayers affected by the intermittent accessibility/availability of eFPS in filing return and payment of corresponding taxes due thereon. more

List of vacant positions in RR No. 9A-CaBaMiRo. list1 / list2 / list3 / list4

List of vacant positions in RR No. 6-Manila. list1 / list2 / list3 / list4